Pastoor: 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.
Pastoor
Largest movements
- Receivables within one year -€17,217
down €17,217 (-60.5%), from €28,442 to €11,225
of which Trade receivables: -€15,073
- Stocks and contracts -€14,555
down €14,555 (-5.6%), from €262,197 to €247,642
- Intangible fixed assets -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Deferred charges and accrued income +€5,088
up €5,088 (+373.7%), from €1,362 to €6,450
- Trade debts -€34,771
down €34,771 (-50.5%), from €68,896 to €34,125
- Other debts +€27,392
up €27,392 (+171.2%), from €16,004 to €43,395
- Short-term financial debts -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Debts after one year -€17,465
down €17,465 (-10.4%), from €168,707 to €151,243
- Current portion of long-term debt +€12,843
up €12,843 (+85.1%), from €15,098 to €27,941
- Gross operating margin +€11,105
up €11,105 (+13.0%), from €85,278 to €96,383
- Write-downs -€6,468
down €6,468 (-40.4%), from €15,991 to €9,523
- Depreciation +€6,276
up €6,276 (+26.4%), from €23,778 to €30,055
- Taxes +€2,869
up €2,869 (+72.8%), from €3,940 to €6,810
- Financial charges +€2,530
up €2,530 (+28.1%), from €9,013 to €11,543
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 | €502,148 | €467,726 | -€34,422 | -6.9% |
| Fixed assets | 21/28 | €91,264 | €83,835 | -€7,429 | -8.1% |
| Intangible fixed assets | 21 | €6,000 | €0 | -€6,000 | -100.0% |
| Tangible fixed assets | 22/27 | €85,264 | €83,835 | -€1,429 | -1.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €69,075 | €74,330 | +€5,255 | +7.6% |
| Other tangible fixed assets | 26 | €16,189 | €9,505 | -€6,684 | -41.3% |
| Current assets | 29/58 | €410,884 | €383,891 | -€26,993 | -6.6% |
| Stocks and contracts in progress | 3 | €262,197 | €247,642 | -€14,555 | -5.6% |
| Stocks | 30/36 | €262,197 | €247,642 | -€14,555 | -5.6% |
| Amounts receivable within one year | 40/41 | €28,442 | €11,225 | -€17,217 | -60.5% |
| Trade receivables | 40 | €19,734 | €4,662 | -€15,073 | -76.4% |
| Other amounts receivable | 41 | €8,708 | €6,564 | -€2,144 | -24.6% |
| Cash at bank and in hand | 54/58 | €118,884 | €118,574 | -€309 | -0.3% |
| Deferred charges and accrued income | 490/1 | €1,362 | €6,450 | +€5,088 | +373.7% |
| Total equity and liabilities | 10/49 | €502,148 | €467,726 | -€34,422 | -6.9% |
| Equity | 10/15 | €152,476 | €162,145 | +€9,669 | +6.3% |
| Contributions | 10/11 | €60,050 | €60,050 | = | 0.0% |
| Reserves | 13 | €92,425 | €102,095 | +€9,669 | +10.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €90,570 | €100,240 | +€9,669 | +10.7% |
| Amounts payable | 17/49 | €349,673 | €305,581 | -€44,092 | -12.6% |
| Amounts payable after more than one year | 17 | €168,707 | €151,243 | -€17,465 | -10.4% |
| Financial debts | 170/4 | €168,707 | €151,243 | -€17,465 | -10.4% |
| Amounts payable within one year | 42/48 | €178,177 | €152,644 | -€25,533 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €15,098 | €27,941 | +€12,843 | +85.1% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100.0% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100.0% |
| Trade debts | 44 | €68,896 | €34,125 | -€34,771 | -50.5% |
| Suppliers | 440/4 | €68,896 | €34,125 | -€34,771 | -50.5% |
| Taxes, remuneration and social security | 45 | €53,180 | €47,183 | -€5,996 | -11.3% |
| Taxes | 450/3 | €50,302 | €40,490 | -€9,812 | -19.5% |
| Remuneration and social security | 454/9 | €2,878 | €6,693 | +€3,815 | +132.6% |
| Other amounts payable | 47/48 | €16,004 | €43,395 | +€27,392 | +171.2% |
| Accrued charges and deferred income | 492/3 | €2,788 | €1,694 | -€1,094 | -39.2% |
| Remuneration, social security and pensions | 62 | €27,399 | €28,160 | +€760 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,778 | €30,055 | +€6,276 | +26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,991 | €9,523 | -€6,468 | -40.4% |
| Other operating charges | 640/8 | €1,519 | €1,559 | +€40 | +2.6% |
| Gross operating margin | 9900 | €85,278 | €96,383 | +€11,105 | +13.0% |
| Operating profit (loss) | 9901 | €16,590 | €27,086 | +€10,497 | +63.3% |
| Financial income | 75/76B | €959 | €936 | -€24 | -2.5% |
| Recurring financial income | 75 | €959 | €936 | -€24 | -2.5% |
| Financial charges | 65/66B | €9,013 | €11,543 | +€2,530 | +28.1% |
| Recurring financial charges | 65 | €9,013 | €11,543 | +€2,530 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €8,536 | €16,479 | +€7,943 | +93.1% |
| Income taxes | 67/77 | €3,940 | €6,810 | +€2,869 | +72.8% |
| Profit (loss) for the period | 9904 | €4,595 | €9,669 | +€5,074 | +110.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,595 | €9,669 | +€5,074 | +110.4% |
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 3 October 2026 via checked.be.