PASTEEL CONSULT: 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.
PASTEEL CONSULT
Largest movements
- Cash +€17,541
up €17,541 (+84.2%), from €20,831 to €38,372
mainly Net result for the year (+€32,288) and Tax, wage and social debts (+€11,980)
- Receivables within one year +€5,659
up €5,659 (+95.6%), from €5,922 to €11,581
- Tax, wage and social debts +€11,980
up €11,980 (+436.6%), from €2,744 to €14,724
- Other debts +€9,801
up €9,801 (+196.0%), from €5,000 to €14,801
- Profit (loss) carried forward +€2,288
up €2,288 (+18.7%), from €12,232 to €14,520
- Trade debts -€674
down €674 (-16.5%), from €4,097 to €3,423
- Gross operating margin +€5,807
up €5,807 (+14.6%), from €39,904 to €45,711
- Taxes +€976
up €976 (+9.5%), from €10,284 to €11,260
- Other operating charges -€632
down €632 (-27.1%), from €2,330 to €1,698
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 | €27,562 | €50,468 | +€22,906 | +83.1% |
| Fixed assets | 21/28 | €809 | €515 | -€294 | -36.3% |
| Tangible fixed assets | 22/27 | €809 | €515 | -€294 | -36.3% |
| Furniture and vehicles | 24 | €809 | €515 | -€294 | -36.3% |
| Current assets | 29/58 | €26,753 | €49,953 | +€23,200 | +86.7% |
| Amounts receivable within one year | 40/41 | €5,922 | €11,581 | +€5,659 | +95.6% |
| Trade receivables | 40 | €5,922 | €11,581 | +€5,659 | +95.6% |
| Cash at bank and in hand | 54/58 | €20,831 | €38,372 | +€17,541 | +84.2% |
| Total equity and liabilities | 10/49 | €27,562 | €50,468 | +€22,906 | +83.1% |
| Equity | 10/15 | €15,232 | €17,520 | +€2,288 | +15.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,232 | €14,520 | +€2,288 | +18.7% |
| Amounts payable | 17/49 | €12,330 | €32,948 | +€20,618 | +167.2% |
| Amounts payable within one year | 42/48 | €11,841 | €32,948 | +€21,107 | +178.3% |
| Trade debts | 44 | €4,097 | €3,423 | -€674 | -16.5% |
| Suppliers | 440/4 | €4,097 | €3,423 | -€674 | -16.5% |
| Taxes, remuneration and social security | 45 | €2,744 | €14,724 | +€11,980 | +436.6% |
| Taxes | 450/3 | €2,744 | €14,724 | +€11,980 | +436.6% |
| Other amounts payable | 47/48 | €5,000 | €14,801 | +€9,801 | +196.0% |
| Accrued charges and deferred income | 492/3 | €489 | - | -€489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €295 | = | 0.0% |
| Other operating charges | 640/8 | €2,330 | €1,698 | -€632 | -27.1% |
| Gross operating margin | 9900 | €39,904 | €45,711 | +€5,807 | +14.6% |
| Operating profit (loss) | 9901 | €37,279 | €43,718 | +€6,439 | +17.3% |
| Financial charges | 65/66B | €99 | €170 | +€71 | +71.7% |
| Recurring financial charges | 65 | €99 | €170 | +€71 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €37,180 | €43,548 | +€6,368 | +17.1% |
| Income taxes | 67/77 | €10,284 | €11,260 | +€976 | +9.5% |
| Profit (loss) for the period | 9904 | €26,896 | €32,288 | +€5,392 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,896 | €32,288 | +€5,392 | +20.0% |
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 5 October 2026 via checked.be.