PASTAN: 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.
PASTAN
Largest movements
- Cash +€25,023
up €25,023 (+1113.4%), from €2,247 to €27,271
mainly Other debts (+€13,525) and Depreciation (+€9,421)
- Tangible fixed assets -€9,421
down €9,421 (-36.4%), from €25,909 to €16,488
- Receivables within one year +€1,416
new in 2025: €1,416
of which Trade receivables: +€1,150
- Other debts +€13,525
up €13,525 (+24.7%), from €54,752 to €68,277
- Profit (loss) carried forward +€2,610
up €2,610 (+1.9%), from -€138,843 to -€136,233
- Debts after one year +€1,000
up €1,000 (+3.0%), from €33,500 to €34,500
- Gross operating margin +€13,824
up €13,824, from -€1,223 to €12,601
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.
Cash bridge derived
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 | €29,783 | €46,900 | +€17,117 | +57.5% |
| Fixed assets | 21/28 | €25,909 | €16,488 | -€9,421 | -36.4% |
| Tangible fixed assets | 22/27 | €25,909 | €16,488 | -€9,421 | -36.4% |
| Furniture and vehicles | 24 | €25,909 | €16,488 | -€9,421 | -36.4% |
| Current assets | 29/58 | €3,874 | €30,412 | +€26,538 | +685.1% |
| Amounts receivable within one year | 40/41 | - | €1,416 | +€1,416 | |
| Trade receivables | 40 | - | €1,150 | +€1,150 | |
| Other amounts receivable | 41 | - | €267 | +€267 | |
| Cash at bank and in hand | 54/58 | €2,247 | €27,271 | +€25,023 | +1113.4% |
| Deferred charges and accrued income | 490/1 | €1,626 | €1,725 | +€99 | +6.1% |
| Total equity and liabilities | 10/49 | €29,783 | €46,900 | +€17,117 | +57.5% |
| Equity | 10/15 | -€58,843 | -€56,233 | +€2,610 | +4.4% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,843 | -€136,233 | +€2,610 | +1.9% |
| Amounts payable | 17/49 | €88,626 | €103,132 | +€14,506 | +16.4% |
| Amounts payable after more than one year | 17 | €33,500 | €34,500 | +€1,000 | +3.0% |
| Other amounts payable | 178/9 | €33,500 | €34,500 | +€1,000 | +3.0% |
| Amounts payable within one year | 42/48 | €55,126 | €68,632 | +€13,506 | +24.5% |
| Trade debts | 44 | €341 | €355 | +€15 | +4.3% |
| Suppliers | 440/4 | €341 | €355 | +€15 | +4.3% |
| Taxes, remuneration and social security | 45 | €33 | - | -€33 | |
| Taxes | 450/3 | €33 | - | -€33 | |
| Other amounts payable | 47/48 | €54,752 | €68,277 | +€13,525 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,421 | €9,421 | = | 0.0% |
| Other operating charges | 640/8 | €419 | €527 | +€108 | +25.8% |
| Gross operating margin | 9900 | -€1,223 | €12,601 | +€13,824 | |
| Operating profit (loss) | 9901 | -€11,064 | €2,653 | +€13,716 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,103 | €2,610 | +€13,714 | |
| Profit (loss) for the period | 9904 | -€11,103 | €2,610 | +€13,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,103 | €2,610 | +€13,714 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.