PAUSSTECH: 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.
PAUSSTECH
Largest movements
- Cash -€60,462
down €60,462 (-45.6%), from €132,711 to €72,249
mainly Contributions, distributions and other (-€60,976) and Receivables within one year (-€19,327)
- Receivables within one year +€19,327
up €19,327 (+630.2%), from €3,067 to €22,394
of which Trade receivables: +€11,423
- Financial fixed assets +€14,460
up €14,460 (+33627.9%), from €43 to €14,503
- Profit (loss) carried forward -€23,662
down €23,662 (-35.6%), from €66,544 to €42,882
- Other debts -€3,730
down €3,730 (-5.8%), from €64,706 to €60,976
- Gross operating margin +€10,777
up €10,777 (+29.5%), from €36,553 to €47,330
- Taxes +€2,177
up €2,177 (+28.3%), from €7,697 to €9,874
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 | €136,833 | €109,433 | -€27,400 | -20.0% |
| Fixed assets | 21/28 | €43 | €14,503 | +€14,460 | +33627.9% |
| Financial fixed assets | 28 | €43 | €14,503 | +€14,460 | +33627.9% |
| Current assets | 29/58 | €136,790 | €94,930 | -€41,860 | -30.6% |
| Amounts receivable within one year | 40/41 | €3,067 | €22,394 | +€19,327 | +630.2% |
| Trade receivables | 40 | €9 | €11,432 | +€11,423 | +126922.2% |
| Other amounts receivable | 41 | €3,058 | €10,962 | +€7,904 | +258.5% |
| Current investments | 50/53 | €720 | - | -€720 | |
| Cash at bank and in hand | 54/58 | €132,711 | €72,249 | -€60,462 | -45.6% |
| Deferred charges and accrued income | 490/1 | €292 | €287 | -€5 | -1.7% |
| Total equity and liabilities | 10/49 | €136,833 | €109,433 | -€27,400 | -20.0% |
| Equity | 10/15 | €71,544 | €47,882 | -€23,662 | -33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,544 | €42,882 | -€23,662 | -35.6% |
| Amounts payable | 17/49 | €65,289 | €61,551 | -€3,738 | -5.7% |
| Amounts payable within one year | 42/48 | €65,289 | €61,551 | -€3,738 | -5.7% |
| Trade debts | 44 | €583 | €575 | -€8 | -1.4% |
| Suppliers | 440/4 | €583 | €575 | -€8 | -1.4% |
| Other amounts payable | 47/48 | €64,706 | €60,976 | -€3,730 | -5.8% |
| Gross operating margin | 9900 | €36,553 | €47,330 | +€10,777 | +29.5% |
| Operating profit (loss) | 9901 | €36,553 | €47,330 | +€10,777 | +29.5% |
| Financial charges | 65/66B | €40 | €142 | +€102 | +255.0% |
| Recurring financial charges | 65 | €40 | €142 | +€102 | +255.0% |
| Profit (loss) for the period before taxes | 9903 | €36,513 | €47,188 | +€10,675 | +29.2% |
| Income taxes | 67/77 | €7,697 | €9,874 | +€2,177 | +28.3% |
| Profit (loss) for the period | 9904 | €28,816 | €37,314 | +€8,498 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,816 | €37,314 | +€8,498 | +29.5% |
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 7 October 2026 via checked.be.