Tommy Pasteels Management: 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.
Tommy Pasteels Management
Largest movements
- Receivables within one year +€30,282
up €30,282 (+22.8%), from €132,929 to €163,211
of which Other amounts receivable: +€30,282
- Cash -€23,241
down €23,241 (-91.8%), from €25,309 to €2,068
mainly Debts after one year (-€79,833) and Receivables within one year (-€30,282)
- Reserves +€98,011
up €98,011 (+22.4%), from €437,317 to €535,327
- Debts after one year -€79,833
down €79,833 (-21.4%), from €373,759 to €293,926
- Financial charges -€2,293
down €2,293 (-18.8%), from €12,201 to €9,908
- Financial income +€1,772
up €1,772 (+50.4%), from €3,514 to €5,286
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 | €929,659 | €942,283 | +€12,624 | +1.4% |
| Fixed assets | 21/28 | €771,421 | €769,427 | -€1,994 | -0.3% |
| Tangible fixed assets | 22/27 | €4,421 | €2,427 | -€1,994 | -45.1% |
| Furniture and vehicles | 24 | €4,421 | €2,427 | -€1,994 | -45.1% |
| Financial fixed assets | 28 | €767,000 | €767,000 | = | 0.0% |
| Current assets | 29/58 | €158,238 | €172,856 | +€14,618 | +9.2% |
| Amounts receivable within one year | 40/41 | €132,929 | €163,211 | +€30,282 | +22.8% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €118,409 | €148,691 | +€30,282 | +25.6% |
| Cash at bank and in hand | 54/58 | €25,309 | €2,068 | -€23,241 | -91.8% |
| Deferred charges and accrued income | 490/1 | - | €7,577 | +€7,577 | |
| Total equity and liabilities | 10/49 | €929,659 | €942,283 | +€12,624 | +1.4% |
| Equity | 10/15 | €457,317 | €555,327 | +€98,011 | +21.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €437,317 | €535,327 | +€98,011 | +22.4% |
| Distributable reserves | 133 | €437,317 | €535,327 | +€98,011 | +22.4% |
| Amounts payable | 17/49 | €472,343 | €386,956 | -€85,387 | -18.1% |
| Amounts payable after more than one year | 17 | €373,759 | €293,926 | -€79,833 | -21.4% |
| Financial debts | 170/4 | €373,759 | €293,926 | -€79,833 | -21.4% |
| Amounts payable within one year | 42/48 | €98,584 | €93,030 | -€5,554 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €77,408 | €79,833 | +€2,425 | +3.1% |
| Trade debts | 44 | €0 | €886 | +€886 | |
| Suppliers | 440/4 | €0 | €886 | +€886 | |
| Taxes, remuneration and social security | 45 | €19,921 | €11,056 | -€8,865 | -44.5% |
| Taxes | 450/3 | €19,921 | €11,056 | -€8,865 | -44.5% |
| Other amounts payable | 47/48 | €1,254 | €1,254 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €1,994 | +€999 | +100.4% |
| Other operating charges | 640/8 | €591 | €1,189 | +€597 | +101.0% |
| Gross operating margin | 9900 | €140,451 | €139,597 | -€854 | -0.6% |
| Operating profit (loss) | 9901 | €138,864 | €136,414 | -€2,450 | -1.8% |
| Financial income | 75/76B | €3,514 | €5,286 | +€1,772 | +50.4% |
| Recurring financial income | 75 | €3,514 | €5,286 | +€1,772 | +50.4% |
| Financial charges | 65/66B | €12,201 | €9,908 | -€2,293 | -18.8% |
| Recurring financial charges | 65 | €12,201 | €9,908 | -€2,293 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €130,178 | €131,792 | +€1,615 | +1.2% |
| Income taxes | 67/77 | €33,071 | €33,782 | +€711 | +2.1% |
| Profit (loss) for the period | 9904 | €97,107 | €98,011 | +€904 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97,107 | €98,011 | +€904 | +0.9% |
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 12 October 2026 via checked.be.