PATERNOSTER SERVICES: 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.
PATERNOSTER SERVICES
Largest movements
- Cash +€10,999
up €10,999 (+104.6%), from €10,517 to €21,516
mainly Net result for the year (+€7,888) and Receivables within one year (+€5,567)
- Receivables within one year -€5,567
down €5,567 (-44.6%), from €12,485 to €6,918
of which Other amounts receivable: -€4,531
- Stocks and contracts +€5,050
new in 2025: €5,050
- Tangible fixed assets -€730
down €730 (-10.4%), from €7,049 to €6,319
- Deferred charges and accrued income +€700
up €700 (+25.3%), from €2,763 to €3,463
- Profit (loss) carried forward +€7,888
up €7,888 (+42.6%), from €18,535 to €26,423
- Trade debts +€1,635
up €1,635 (+917.3%), from €178 to €1,813
- Tax, wage and social debts +€612
up €612 (+34.2%), from €1,792 to €2,404
- Gross operating margin -€10,746
down €10,746 (-38.6%), from €27,861 to €17,115
- Other operating charges +€1,847
up €1,847 (+344.5%), from €536 to €2,383
- Taxes -€1,469
down €1,469 (-27.3%), from €5,376 to €3,906
- Financial charges -€742
down €742 (-23.5%), from €3,162 to €2,420
- Depreciation +€479
up €479 (+190.5%), from €251 to €730
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 | €33,014 | €43,266 | +€10,252 | +31.1% |
| Fixed assets | 21/28 | €7,249 | €6,319 | -€930 | -12.8% |
| Tangible fixed assets | 22/27 | €7,049 | €6,319 | -€730 | -10.4% |
| Furniture and vehicles | 24 | €7,049 | €6,319 | -€730 | -10.4% |
| Financial fixed assets | 28 | €200 | €0 | -€200 | -100.0% |
| Current assets | 29/58 | €25,765 | €36,947 | +€11,182 | +43.4% |
| Stocks and contracts in progress | 3 | - | €5,050 | +€5,050 | |
| Stocks | 30/36 | - | €5,050 | +€5,050 | |
| Amounts receivable within one year | 40/41 | €12,485 | €6,918 | -€5,567 | -44.6% |
| Trade receivables | 40 | €7,861 | €6,824 | -€1,036 | -13.2% |
| Other amounts receivable | 41 | €4,624 | €94 | -€4,531 | -98.0% |
| Cash at bank and in hand | 54/58 | €10,517 | €21,516 | +€10,999 | +104.6% |
| Deferred charges and accrued income | 490/1 | €2,763 | €3,463 | +€700 | +25.3% |
| Total equity and liabilities | 10/49 | €33,014 | €43,266 | +€10,252 | +31.1% |
| Equity | 10/15 | €30,291 | €38,178 | +€7,888 | +26.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,755 | €9,755 | = | 0.0% |
| Distributable reserves | 133 | €9,755 | €9,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,535 | €26,423 | +€7,888 | +42.6% |
| Amounts payable | 17/49 | €2,723 | €5,088 | +€2,364 | +86.8% |
| Amounts payable within one year | 42/48 | €2,723 | €5,088 | +€2,364 | +86.8% |
| Financial debts | 43 | €153 | €0 | -€153 | -100.0% |
| Credit institutions | 430/8 | €153 | €0 | -€153 | -100.0% |
| Trade debts | 44 | €178 | €1,813 | +€1,635 | +917.3% |
| Suppliers | 440/4 | €178 | €1,813 | +€1,635 | +917.3% |
| Taxes, remuneration and social security | 45 | €1,792 | €2,404 | +€612 | +34.2% |
| Taxes | 450/3 | €1,792 | €2,404 | +€612 | +34.2% |
| Other amounts payable | 47/48 | €600 | €871 | +€271 | +45.2% |
| Non-recurring operating income | 76A | - | €1,167 | +€1,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €730 | +€479 | +190.5% |
| Other operating charges | 640/8 | €536 | €2,383 | +€1,847 | +344.5% |
| Gross operating margin | 9900 | €27,861 | €17,115 | -€10,746 | -38.6% |
| Operating profit (loss) | 9901 | €27,073 | €14,002 | -€13,071 | -48.3% |
| Financial income | 75/76B | €0 | €213 | +€213 | |
| Recurring financial income | 75 | €0 | €213 | +€213 | |
| Financial charges | 65/66B | €3,162 | €2,420 | -€742 | -23.5% |
| Recurring financial charges | 65 | €3,162 | €2,420 | -€742 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €23,911 | €11,794 | -€12,117 | -50.7% |
| Income taxes | 67/77 | €5,376 | €3,906 | -€1,469 | -27.3% |
| Profit (loss) for the period | 9904 | €18,535 | €7,888 | -€10,647 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,535 | €7,888 | -€10,647 | -57.4% |
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 1 October 2026 via checked.be.