PASONATI: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PASONATI
Largest movements
- Tangible fixed assets -€75,499
down €75,499 (-11.0%), from €688,005 to €612,506
- Deferred charges and accrued income +€21,414
up €21,414 (+202.3%), from €10,586 to €32,000
- Receivables within one year -€10,731
down €10,731 (-100.0%), from €10,731 to €0
- Debts after one year -€55,985
down €55,985 (-8.6%), from €647,459 to €591,474
- Profit (loss) carried forward -€15,211
down €15,211, from €8,519 to -€6,691
- Gross operating margin +€81,843
up €81,843 (+670.9%), from €12,198 to €94,042
- Depreciation +€63,178
up €63,178 (+406.7%), from €15,534 to €78,712
- Financial charges +€19,069
up €19,069 (+267.8%), from €7,121 to €26,190
- Other operating charges +€2,663
up €2,663 (+173.4%), from €1,536 to €4,199
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €880,308 | €817,641 | -€62,667 | -7.1% |
| Fixed assets | 21/28 | €858,050 | €782,550 | -€75,499 | -8.8% |
| Tangible fixed assets | 22/27 | €688,005 | €612,506 | -€75,499 | -11.0% |
| Land and buildings | 22 | €688,005 | €612,506 | -€75,499 | -11.0% |
| Financial fixed assets | 28 | €170,044 | €170,044 | = | 0.0% |
| Current assets | 29/58 | €22,259 | €35,091 | +€12,832 | +57.6% |
| Amounts receivable within one year | 40/41 | €10,731 | €0 | -€10,731 | -100.0% |
| Trade receivables | 40 | €10,731 | €0 | -€10,731 | -100.0% |
| Cash at bank and in hand | 54/58 | €941 | €3,091 | +€2,149 | +228.3% |
| Deferred charges and accrued income | 490/1 | €10,586 | €32,000 | +€21,414 | +202.3% |
| Total equity and liabilities | 10/49 | €880,308 | €817,641 | -€62,667 | -7.1% |
| Equity | 10/15 | €28,519 | €13,309 | -€15,211 | -53.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,519 | -€6,691 | -€15,211 | |
| Amounts payable | 17/49 | €851,789 | €804,332 | -€47,457 | -5.6% |
| Amounts payable after more than one year | 17 | €647,459 | €591,474 | -€55,985 | -8.6% |
| Financial debts | 170/4 | €647,459 | €591,474 | -€55,985 | -8.6% |
| Amounts payable within one year | 42/48 | €204,330 | €212,858 | +€8,528 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €36,467 | €37,985 | +€1,518 | +4.2% |
| Trade debts | 44 | €1,609 | €1,143 | -€465 | -28.9% |
| Suppliers | 440/4 | €709 | €1,143 | +€435 | +61.3% |
| Bills of exchange payable | 441 | €900 | - | -€900 | |
| Taxes, remuneration and social security | 45 | €6,870 | €12,936 | +€6,066 | +88.3% |
| Taxes | 450/3 | €3,970 | €10,036 | +€6,066 | +152.8% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €159,384 | €160,794 | +€1,410 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,534 | €78,712 | +€63,178 | +406.7% |
| Other operating charges | 640/8 | €1,536 | €4,199 | +€2,663 | +173.4% |
| Gross operating margin | 9900 | €12,198 | €94,042 | +€81,843 | +670.9% |
| Operating profit (loss) | 9901 | -€4,871 | €11,130 | +€16,001 | |
| Financial charges | 65/66B | €7,121 | €26,190 | +€19,069 | +267.8% |
| Recurring financial charges | 65 | €7,121 | €26,190 | +€19,069 | +267.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,993 | -€15,060 | -€3,067 | -25.6% |
| Income taxes | 67/77 | €147 | €151 | +€4 | +2.4% |
| Profit (loss) for the period | 9904 | -€12,140 | -€15,211 | -€3,071 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,140 | -€15,211 | -€3,071 | -25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.