PASTUR-VAN ROY: 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.
PASTUR-VAN ROY
Largest movements
- Receivables within one year -€71,834
down €71,834 (-59.0%), from €121,790 to €49,956
of which Other amounts receivable: -€64,225
- Cash -€29,967
down €29,967 (-85.6%), from €35,007 to €5,040
mainly Other debts (-€80,897) and Contributions, distributions and other (-€44,000)
- Deferred charges and accrued income -€4,696
down €4,696 (-90.4%), from €5,196 to €500
- Other debts -€80,897
down €80,897 (-64.8%), from €124,897 to €44,000
- Tax, wage and social debts -€25,210
down €25,210 (-100%), from €25,210 to €0
of which Taxes: -€25,210
- Profit (loss) carried forward -€3,165
down €3,165 (-88.5%), from €3,578 to €413
- Trade debts +€1,895
new in 2025: €1,895
- Turnover +€242,599
new in 2025: €242,599
- Purchases and services +€183,639
new in 2025: €183,639
- Gross operating margin -€10,410
down €10,410 (-14.1%), from €73,698 to €63,288
- Taxes +€6,904
up €6,904 (+43.6%), from €15,830 to €22,734
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 | €163,685 | €56,308 | -€107,377 | -65.6% |
| Fixed assets | 21/28 | €1,693 | €811 | -€881 | -52.1% |
| Tangible fixed assets | 22/27 | €1,693 | €811 | -€881 | -52.1% |
| Furniture and vehicles | 24 | €1,693 | €811 | -€881 | -52.1% |
| Current assets | 29/58 | €161,993 | €55,497 | -€106,496 | -65.7% |
| Amounts receivable within one year | 40/41 | €121,790 | €49,956 | -€71,834 | -59.0% |
| Trade receivables | 40 | €29,911 | €22,302 | -€7,609 | -25.4% |
| Other amounts receivable | 41 | €91,879 | €27,654 | -€64,225 | -69.9% |
| Cash at bank and in hand | 54/58 | €35,007 | €5,040 | -€29,967 | -85.6% |
| Deferred charges and accrued income | 490/1 | €5,196 | €500 | -€4,696 | -90.4% |
| Total equity and liabilities | 10/49 | €163,685 | €56,308 | -€107,377 | -65.6% |
| Equity | 10/15 | €13,578 | €10,413 | -€3,165 | -23.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,578 | €413 | -€3,165 | -88.5% |
| Amounts payable | 17/49 | €150,107 | €45,895 | -€104,212 | -69.4% |
| Amounts payable within one year | 42/48 | €150,107 | €45,895 | -€104,212 | -69.4% |
| Trade debts | 44 | - | €1,895 | +€1,895 | |
| Suppliers | 440/4 | - | €1,895 | +€1,895 | |
| Taxes, remuneration and social security | 45 | €25,210 | €0 | -€25,210 | -100% |
| Taxes | 450/3 | €25,210 | €0 | -€25,210 | -100% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €124,897 | €44,000 | -€80,897 | -64.8% |
| Turnover | 70 | - | €242,599 | +€242,599 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €183,639 | +€183,639 | |
| Remuneration, social security and pensions | 62 | - | €288 | +€288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €881 | -€0 | 0.0% |
| Other operating charges | 640/8 | €565 | €662 | +€97 | +17.2% |
| Gross operating margin | 9900 | €73,698 | €63,288 | -€10,410 | -14.1% |
| Operating profit (loss) | 9901 | €72,252 | €61,457 | -€10,795 | -14.9% |
| Financial income | 75/76B | €2,958 | €2,965 | +€7 | +0.2% |
| Recurring financial income | 75 | €2,958 | €2,965 | +€7 | +0.2% |
| Financial charges | 65/66B | €806 | €853 | +€46 | +5.7% |
| Recurring financial charges | 65 | €806 | €853 | +€46 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €74,403 | €63,569 | -€10,834 | -14.6% |
| Income taxes | 67/77 | €15,830 | €22,734 | +€6,904 | +43.6% |
| Profit (loss) for the period | 9904 | €58,573 | €40,835 | -€17,738 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,573 | €40,835 | -€17,738 | -30.3% |
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 22 October 2026 via checked.be.