PISTACH: 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.
PISTACH
Largest movements
- Tangible fixed assets -€12,185
down €12,185 (-6.5%), from €186,580 to €174,395
- Cash -€5,742
down €5,742 (-4.2%), from €136,417 to €130,675
mainly Debts after one year (-€16,099) and Current portion of long-term debt (-€4,629)
- Debts after one year -€16,099
down €16,099 (-18.6%), from €86,599 to €70,500
- Current portion of long-term debt -€4,629
down €4,629 (-22.3%), from €20,727 to €16,099
- Gross operating margin +€5,045
up €5,045 (+34.9%), from €14,438 to €19,482
- Taxes +€1,325
new in 2025: €1,325
- Financial charges -€449
down €449 (-21.7%), from €2,069 to €1,620
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 | €324,345 | €305,178 | -€19,166 | -5.9% |
| Fixed assets | 21/28 | €186,580 | €174,395 | -€12,185 | -6.5% |
| Tangible fixed assets | 22/27 | €186,580 | €174,395 | -€12,185 | -6.5% |
| Land and buildings | 22 | €186,580 | €174,395 | -€12,185 | -6.5% |
| Current assets | 29/58 | €137,765 | €130,784 | -€6,982 | -5.1% |
| Amounts receivable within one year | 40/41 | €1,208 | €109 | -€1,099 | -91.0% |
| Trade receivables | 40 | €1,208 | €109 | -€1,099 | -91.0% |
| Cash at bank and in hand | 54/58 | €136,417 | €130,675 | -€5,742 | -4.2% |
| Deferred charges and accrued income | 490/1 | €141 | - | -€141 | |
| Total equity and liabilities | 10/49 | €324,345 | €305,178 | -€19,166 | -5.9% |
| Equity | 10/15 | €209,269 | €210,601 | +€1,332 | +0.6% |
| Contributions | 10/11 | €71,682 | €71,682 | = | 0.0% |
| Reserves | 13 | €73,391 | €74,722 | +€1,332 | +1.8% |
| Tax-exempt reserves | 132 | €13,117 | €11,505 | -€1,612 | -12.3% |
| Distributable reserves | 133 | €60,274 | €63,218 | +€2,944 | +4.9% |
| Profit (loss) carried forward | 14 | €64,196 | €64,196 | = | 0.0% |
| Provisions and deferred taxes | 16 | €4,372 | €3,835 | -€537 | -12.3% |
| Deferred taxes | 168 | €4,372 | €3,835 | -€537 | -12.3% |
| Amounts payable | 17/49 | €110,703 | €90,743 | -€19,960 | -18.0% |
| Amounts payable after more than one year | 17 | €86,599 | €70,500 | -€16,099 | -18.6% |
| Financial debts | 170/4 | €86,599 | €70,500 | -€16,099 | -18.6% |
| Amounts payable within one year | 42/48 | €24,105 | €20,243 | -€3,862 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €20,727 | €16,099 | -€4,629 | -22.3% |
| Trade debts | 44 | €585 | €550 | -€35 | -6.1% |
| Suppliers | 440/4 | €585 | €550 | -€35 | -6.1% |
| Taxes, remuneration and social security | 45 | - | €825 | +€825 | |
| Taxes | 450/3 | - | €825 | +€825 | |
| Other amounts payable | 47/48 | €2,792 | €2,769 | -€23 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,185 | €12,185 | = | 0.0% |
| Other operating charges | 640/8 | €3,469 | €3,558 | +€89 | +2.6% |
| Gross operating margin | 9900 | €14,438 | €19,482 | +€5,045 | +34.9% |
| Operating profit (loss) | 9901 | -€1,216 | €3,740 | +€4,956 | |
| Financial charges | 65/66B | €2,069 | €1,620 | -€449 | -21.7% |
| Recurring financial charges | 65 | €2,069 | €1,620 | -€449 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,286 | €2,119 | +€5,405 | |
| Transfer from deferred taxes | 780 | €537 | €537 | = | 0.0% |
| Income taxes | 67/77 | - | €1,325 | +€1,325 | |
| Profit (loss) for the period | 9904 | -€2,748 | €1,332 | +€4,080 | |
| Transfer from tax-exempt reserves | 789 | €1,612 | €1,612 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,136 | €2,944 | +€4,080 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.