Pastos: 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.
Pastos
Largest movements
- Receivables within one year +€11,977
up €11,977 (+76.3%), from €15,698 to €27,674
of which Trade receivables: +€11,655
- Tangible fixed assets -€10,002
down €10,002 (-25.6%), from €39,050 to €29,049
of which Furniture and vehicles: -€10,789
- Cash -€8,662
down €8,662 (-28.8%), from €30,121 to €21,458
mainly Contributions, distributions and other (-€68,244) and Receivables within one year (-€11,977)
- Other debts +€37,744
up €37,744 (+710.6%), from €5,312 to €43,056
- Reserves -€34,489
no longer reported in 2025 (was €34,489)
- Debts after one year -€8,741
down €8,741 (-40.1%), from €21,788 to €13,047
- Tax, wage and social debts -€1,670
down €1,670 (-11.7%), from €14,322 to €12,651
- Gross operating margin -€1,312
down €1,312 (-2.2%), from €59,385 to €58,074
- Financial charges -€793
down €793 (-37.0%), from €2,144 to €1,351
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 | €85,008 | €78,181 | -€6,827 | -8.0% |
| Fixed assets | 21/28 | €39,050 | €29,049 | -€10,002 | -25.6% |
| Tangible fixed assets | 22/27 | €39,050 | €29,049 | -€10,002 | -25.6% |
| Plant, machinery and equipment | 23 | €1,358 | €2,145 | +€788 | +58.0% |
| Furniture and vehicles | 24 | €37,693 | €26,903 | -€10,789 | -28.6% |
| Current assets | 29/58 | €45,958 | €49,133 | +€3,175 | +6.9% |
| Amounts receivable within one year | 40/41 | €15,698 | €27,674 | +€11,977 | +76.3% |
| Trade receivables | 40 | €10,292 | €21,947 | +€11,655 | +113.3% |
| Other amounts receivable | 41 | €5,406 | €5,727 | +€321 | +5.9% |
| Cash at bank and in hand | 54/58 | €30,121 | €21,458 | -€8,662 | -28.8% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €85,008 | €78,181 | -€6,827 | -8.0% |
| Equity | 10/15 | €34,589 | €100 | -€34,489 | -99.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €34,489 | - | -€34,489 | |
| Distributable reserves | 133 | €34,489 | - | -€34,489 | |
| Amounts payable | 17/49 | €50,419 | €78,081 | +€27,663 | +54.9% |
| Amounts payable after more than one year | 17 | €21,788 | €13,047 | -€8,741 | -40.1% |
| Financial debts | 170/4 | €21,788 | €13,047 | -€8,741 | -40.1% |
| Amounts payable within one year | 42/48 | €28,625 | €65,018 | +€36,393 | +127.1% |
| Current portion of amounts payable after more than one year | 42 | €8,372 | €8,741 | +€369 | +4.4% |
| Trade debts | 44 | €619 | €569 | -€50 | -8.0% |
| Suppliers | 440/4 | €619 | €569 | -€50 | -8.0% |
| Taxes, remuneration and social security | 45 | €14,322 | €12,651 | -€1,670 | -11.7% |
| Taxes | 450/3 | €14,322 | €12,651 | -€1,670 | -11.7% |
| Other amounts payable | 47/48 | €5,312 | €43,056 | +€37,744 | +710.6% |
| Accrued charges and deferred income | 492/3 | €6 | €17 | +€11 | +178.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,082 | €12,653 | +€572 | +4.7% |
| Other operating charges | 640/8 | €585 | €635 | +€50 | +8.5% |
| Gross operating margin | 9900 | €59,385 | €58,074 | -€1,312 | -2.2% |
| Operating profit (loss) | 9901 | €46,718 | €44,785 | -€1,933 | -4.1% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,144 | €1,351 | -€793 | -37.0% |
| Recurring financial charges | 65 | €2,144 | €1,351 | -€793 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €44,584 | €43,434 | -€1,150 | -2.6% |
| Income taxes | 67/77 | €10,094 | €9,679 | -€415 | -4.1% |
| Profit (loss) for the period | 9904 | €34,489 | €33,755 | -€734 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,489 | €33,755 | -€734 | -2.1% |
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 11 October 2026 via checked.be.