PASTICE: 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.
PASTICE
Largest movements
- Receivables within one year -€39,597
down €39,597 (-68.8%), from €57,538 to €17,941
of which Trade receivables: -€38,900
- Tangible fixed assets +€21,270
up €21,270 (+85.8%), from €24,804 to €46,075
of which Furniture and vehicles: +€22,678
- Cash +€4,281
up €4,281 (+10.7%), from €40,192 to €44,473
mainly Receivables within one year (+€39,597) and Other debts (+€23,025)
- Stocks and contracts +€2,246
new in 2025: €2,246
- Trade debts -€34,916
down €34,916 (-95.4%), from €36,605 to €1,689
- Other debts +€23,025
up €23,025 (+35.8%), from €64,347 to €87,372
- Gross operating margin -€9,904
down €9,904 (-44.4%), from €22,286 to €12,382
- Depreciation +€4,486
up €4,486 (+83.1%), from €5,401 to €9,887
- Taxes -€2,900
no longer reported in 2025 (was €2,900)
- Other operating charges +€294
up €294 (+24.5%), from €1,197 to €1,490
- Financial charges +€247
up €247 (+97.8%), from €252 to €499
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 | €124,710 | €113,209 | -€11,501 | -9.2% |
| Fixed assets | 21/28 | €26,979 | €48,250 | +€21,270 | +78.8% |
| Tangible fixed assets | 22/27 | €24,804 | €46,075 | +€21,270 | +85.8% |
| Plant, machinery and equipment | 23 | €5,821 | €4,414 | -€1,407 | -24.2% |
| Furniture and vehicles | 24 | €18,983 | €41,661 | +€22,678 | +119% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €97,730 | €64,959 | -€32,772 | -33.5% |
| Stocks and contracts in progress | 3 | - | €2,246 | +€2,246 | |
| Stocks | 30/36 | - | €2,246 | +€2,246 | |
| Amounts receivable within one year | 40/41 | €57,538 | €17,941 | -€39,597 | -68.8% |
| Trade receivables | 40 | €56,841 | €17,941 | -€38,900 | -68.4% |
| Other amounts receivable | 41 | €697 | €0 | -€697 | -100% |
| Cash at bank and in hand | 54/58 | €40,192 | €44,473 | +€4,281 | +10.7% |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €124,710 | €113,209 | -€11,501 | -9.2% |
| Equity | 10/15 | €18,606 | €19,150 | +€544 | +2.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €12,606 | €13,150 | +€544 | +4.3% |
| Distributable reserves | 133 | €12,606 | €13,150 | +€544 | +4.3% |
| Amounts payable | 17/49 | €106,103 | €94,059 | -€12,045 | -11.4% |
| Amounts payable within one year | 42/48 | €106,103 | €94,059 | -€12,045 | -11.4% |
| Trade debts | 44 | €36,605 | €1,689 | -€34,916 | -95.4% |
| Suppliers | 440/4 | €36,605 | €1,689 | -€34,916 | -95.4% |
| Taxes, remuneration and social security | 45 | €5,152 | €4,997 | -€155 | -3.0% |
| Taxes | 450/3 | €5,152 | €4,997 | -€155 | -3.0% |
| Other amounts payable | 47/48 | €64,347 | €87,372 | +€23,025 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,401 | €9,887 | +€4,486 | +83.1% |
| Other operating charges | 640/8 | €1,197 | €1,490 | +€294 | +24.5% |
| Gross operating margin | 9900 | €22,286 | €12,382 | -€9,904 | -44.4% |
| Operating profit (loss) | 9901 | €15,688 | €1,005 | -€14,683 | -93.6% |
| Financial income | 75/76B | €70 | €38 | -€33 | -46.3% |
| Recurring financial income | 75 | €70 | €38 | -€33 | -46.3% |
| Financial charges | 65/66B | €252 | €499 | +€247 | +97.8% |
| Recurring financial charges | 65 | €252 | €499 | +€247 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €15,506 | €544 | -€14,963 | -96.5% |
| Income taxes | 67/77 | €2,900 | - | -€2,900 | |
| Profit (loss) for the period | 9904 | €12,606 | €544 | -€12,063 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,606 | €544 | -€12,063 | -95.7% |
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 18 October 2026 via checked.be.