PASTABAR: 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.
PASTABAR
Largest movements
- Receivables within one year -€72,324
down €72,324 (-55.5%), from €130,353 to €58,029
of which Other amounts receivable: -€65,227
- Receivables after one year -€69,000
down €69,000 (-84.2%), from €81,964 to €12,964
- Deferred charges and accrued income +€17,795
up €17,795 (+63.2%), from €28,143 to €45,938
- Cash -€11,587
down €11,587 (-42.9%), from €27,027 to €15,440
mainly Trade debts (-€96,703) and Contributions, distributions and other (-€95,000)
- Stocks and contracts +€9,458
up €9,458 (+33.1%), from €28,548 to €38,006
- Trade debts -€96,703
down €96,703 (-72.7%), from €133,022 to €36,319
- Profit (loss) carried forward -€74,352
down €74,352 (-71.8%), from €103,490 to €29,138
- Other debts +€33,450
up €33,450 (+167%), from €20,000 to €53,450
- Tax, wage and social debts +€16,067
up €16,067 (+46.8%), from €34,359 to €50,426
of which Taxes: +€16,232
- Gross operating margin -€94,345
down €94,345 (-22.1%), from €426,777 to €332,432
- Other operating charges -€17,276
down €17,276 (-89.5%), from €19,312 to €2,036
- Taxes -€17,003
down €17,003 (-96.6%), from €17,603 to €600
- Staff costs -€13,984
down €13,984 (-4.5%), from €309,100 to €295,116
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,515 | €192,888 | -€125,627 | -39.4% |
| Fixed assets | 21/28 | €22,480 | €22,511 | +€31 | +0.1% |
| Intangible fixed assets | 21 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Tangible fixed assets | 22/27 | €13,880 | €16,411 | +€2,531 | +18.2% |
| Furniture and vehicles | 24 | €3,666 | €4,546 | +€880 | +24.0% |
| Leasing and similar rights | 25 | €5,957 | €2,887 | -€3,070 | -51.5% |
| Other tangible fixed assets | 26 | €4,256 | €8,978 | +€4,722 | +111% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €296,035 | €170,377 | -€125,658 | -42.4% |
| Amounts receivable after more than one year | 29 | €81,964 | €12,964 | -€69,000 | -84.2% |
| Other amounts receivable | 291 | €81,964 | €12,964 | -€69,000 | -84.2% |
| Stocks and contracts in progress | 3 | €28,548 | €38,006 | +€9,458 | +33.1% |
| Stocks | 30/36 | €28,548 | €38,006 | +€9,458 | +33.1% |
| Amounts receivable within one year | 40/41 | €130,353 | €58,029 | -€72,324 | -55.5% |
| Trade receivables | 40 | €33,769 | €26,671 | -€7,098 | -21.0% |
| Other amounts receivable | 41 | €96,585 | €31,358 | -€65,227 | -67.5% |
| Cash at bank and in hand | 54/58 | €27,027 | €15,440 | -€11,587 | -42.9% |
| Deferred charges and accrued income | 490/1 | €28,143 | €45,938 | +€17,795 | +63.2% |
| Total equity and liabilities | 10/49 | €318,515 | €192,888 | -€125,627 | -39.4% |
| Equity | 10/15 | €122,090 | €47,738 | -€74,352 | -60.9% |
| Contributions | 10/11 | €18,600 | €18,600 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €103,490 | €29,138 | -€74,352 | -71.8% |
| Amounts payable | 17/49 | €196,425 | €145,150 | -€51,275 | -26.1% |
| Amounts payable after more than one year | 17 | €3,250 | €390 | -€2,860 | -88.0% |
| Financial debts | 170/4 | €3,250 | €390 | -€2,860 | -88.0% |
| Amounts payable within one year | 42/48 | €191,766 | €144,760 | -€47,006 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €2,680 | €2,860 | +€180 | +6.7% |
| Trade debts | 44 | €133,022 | €36,319 | -€96,703 | -72.7% |
| Suppliers | 440/4 | €133,022 | €36,319 | -€96,703 | -72.7% |
| Advances received on contracts in progress | 46 | €1,705 | €1,705 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €34,359 | €50,426 | +€16,067 | +46.8% |
| Taxes | 450/3 | €13,348 | €29,580 | +€16,232 | +122% |
| Remuneration and social security | 454/9 | €21,011 | €20,846 | -€165 | -0.8% |
| Other amounts payable | 47/48 | €20,000 | €53,450 | +€33,450 | +167% |
| Accrued charges and deferred income | 492/3 | €1,408 | - | -€1,408 | |
| Remuneration, social security and pensions | 62 | €309,100 | €295,116 | -€13,984 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,283 | €10,219 | -€1,064 | -9.4% |
| Other operating charges | 640/8 | €19,312 | €2,036 | -€17,276 | -89.5% |
| Non-recurring operating charges | 66A | €48,428 | - | -€48,428 | |
| Gross operating margin | 9900 | €426,777 | €332,432 | -€94,345 | -22.1% |
| Operating profit (loss) | 9901 | €38,654 | €25,061 | -€13,593 | -35.2% |
| Financial income | 75/76B | €1,316 | €2,702 | +€1,386 | +105% |
| Recurring financial income | 75 | €1,316 | €2,702 | +€1,386 | +105% |
| Financial charges | 65/66B | €2,727 | €6,515 | +€3,788 | +139% |
| Recurring financial charges | 65 | €2,727 | €6,515 | +€3,788 | +139% |
| Profit (loss) for the period before taxes | 9903 | €37,243 | €21,248 | -€15,995 | -42.9% |
| Income taxes | 67/77 | €17,603 | €600 | -€17,003 | -96.6% |
| Profit (loss) for the period | 9904 | €19,640 | €20,648 | +€1,008 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,640 | €20,648 | +€1,008 | +5.1% |
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 27 October 2026 via checked.be.