PASRA BEERNEM: what changed
Two financial 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.
PASRA BEERNEM
Largest movements
- Tangible fixed assets -€43,016
down €43,016 (-16.9%), from €253,888 to €210,872
- Other debts -€25,212
down €25,212 (-2.3%), from €1.1m to €1.1m
- Short-term financial debts -€19,653
down €19,653 (-99.5%), from €19,755 to €102
- Profit (loss) carried forward -€17,026
down €17,026 (-1.8%), from -€926,054 to -€943,080
- Trade debts +€13,967
up €13,967 (+116%), from €12,056 to €26,023
- Current portion of long-term debt +€3,771
up €3,771 (+9.8%), from €38,575 to €42,346
- Financial charges +€46,105
up €46,105 (+274%), from €16,855 to €62,960
- Gross operating margin -€30,185
down €30,185 (-18.0%), from €168,134 to €137,949
- Taxes +€7,249
new in 2025: €7,249
- Write-downs +€4,572
new in 2025: €4,572
- Financial income -€3,905
no longer reported in 2025 (was €3,905)
From the 2024 result to the 2025 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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,088 | €223,633 | -€42,455 | -16.0% |
| Fixed assets | 21/28 | €253,888 | €210,872 | -€43,016 | -16.9% |
| Tangible fixed assets | 22/27 | €253,888 | €210,872 | -€43,016 | -16.9% |
| Land and buildings | 22 | €253,888 | €210,872 | -€43,016 | -16.9% |
| Current assets | 29/58 | €12,200 | €12,761 | +€561 | +4.6% |
| Stocks and contracts in progress | 3 | €5,902 | €6,585 | +€683 | +11.6% |
| Stocks | 30/36 | €5,902 | €6,585 | +€683 | +11.6% |
| Amounts receivable within one year | 40/41 | €6,297 | €5,720 | -€578 | -9.2% |
| Trade receivables | 40 | €5,532 | €4,281 | -€1,252 | -22.6% |
| Other amounts receivable | 41 | €765 | €1,439 | +€674 | +88.1% |
| Deferred charges and accrued income | 490/1 | - | €456 | +€456 | |
| Total equity and liabilities | 10/49 | €266,088 | €223,633 | -€42,455 | -16.0% |
| Equity | 10/15 | -€885,053 | -€902,079 | -€17,026 | -1.9% |
| Contributions | 10/11 | €37,300 | €37,300 | = | 0.0% |
| Reserves | 13 | €3,700 | €3,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,700 | €3,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,700 | €3,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€926,054 | -€943,080 | -€17,026 | -1.8% |
| Amounts payable | 17/49 | €1,151,141 | €1,125,712 | -€25,429 | -2.2% |
| Amounts payable within one year | 42/48 | €1,151,141 | €1,125,712 | -€25,429 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €38,575 | €42,346 | +€3,771 | +9.8% |
| Financial debts | 43 | €19,755 | €102 | -€19,653 | -99.5% |
| Credit institutions | 430/8 | €19,755 | €102 | -€19,653 | -99.5% |
| Trade debts | 44 | €12,056 | €26,023 | +€13,967 | +116% |
| Suppliers | 440/4 | €12,056 | €26,023 | +€13,967 | +116% |
| Taxes, remuneration and social security | 45 | €3,197 | €4,895 | +€1,698 | +53.1% |
| Taxes | 450/3 | €3,197 | €4,895 | +€1,698 | +53.1% |
| Other amounts payable | 47/48 | €1,077,558 | €1,052,346 | -€25,212 | -2.3% |
| Remuneration, social security and pensions | 62 | €93 | - | -€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,016 | €43,016 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,572 | +€4,572 | |
| Other operating charges | 640/8 | €36,435 | €37,178 | +€743 | +2.0% |
| Gross operating margin | 9900 | €168,134 | €137,949 | -€30,185 | -18.0% |
| Operating profit (loss) | 9901 | €88,590 | €53,183 | -€35,407 | -40.0% |
| Financial income | 75/76B | €3,905 | - | -€3,905 | |
| Recurring financial income | 75 | €3,905 | - | -€3,905 | |
| Financial charges | 65/66B | €16,855 | €62,960 | +€46,105 | +274% |
| Recurring financial charges | 65 | €16,855 | €62,960 | +€46,105 | +274% |
| Profit (loss) for the period before taxes | 9903 | €75,640 | -€9,777 | -€85,417 | |
| Income taxes | 67/77 | - | €7,249 | +€7,249 | |
| Profit (loss) for the period | 9904 | €75,640 | -€17,026 | -€92,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,640 | -€17,026 | -€92,666 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.