LE PACIFIC: 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.
LE PACIFIC
Largest movements
- Tangible fixed assets +€75,229
new in 2025: €75,229
of which Other tangible fixed assets: +€66,651
- Cash +€70,164
up €70,164 (+219%), from €31,990 to €102,153
mainly Net result for the year (+€266,755) and Tax, wage and social debts (+€2,018)
- Receivables within one year +€19,111
up €19,111 (+77.8%), from €24,572 to €43,683
of which Other amounts receivable: +€16,629
- Financial fixed assets +€9,000
up €9,000 (+300%), from €3,003 to €12,003
- Reserves +€180,000
up €180,000 (+9,677%), from €1,860 to €181,860
- Other debts -€77,250
down €77,250 (-99.9%), from €77,350 to €100
- Profit (loss) carried forward +€68,755
up €68,755, from -€45,718 to €23,037
- Gross operating margin +€346,564
up €346,564 (+944%), from €36,710 to €383,273
- Taxes +€64,419
new in 2025: €64,419
- Staff costs +€6,881
up €6,881 (+16.3%), from €42,193 to €49,075
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 | €65,364 | €239,818 | +€174,454 | +267% |
| Fixed assets | 21/28 | €3,003 | €87,232 | +€84,229 | +2,805% |
| Tangible fixed assets | 22/27 | - | €75,229 | +€75,229 | |
| Plant, machinery and equipment | 23 | - | €8,578 | +€8,578 | |
| Other tangible fixed assets | 26 | - | €66,651 | +€66,651 | |
| Financial fixed assets | 28 | €3,003 | €12,003 | +€9,000 | +300% |
| Current assets | 29/58 | €62,362 | €152,586 | +€90,224 | +145% |
| Stocks and contracts in progress | 3 | €5,800 | €6,750 | +€950 | +16.4% |
| Stocks | 30/36 | €5,800 | €6,750 | +€950 | +16.4% |
| Amounts receivable within one year | 40/41 | €24,572 | €43,683 | +€19,111 | +77.8% |
| Trade receivables | 40 | €210 | €2,691 | +€2,481 | +1,184% |
| Other amounts receivable | 41 | €24,362 | €40,992 | +€16,629 | +68.3% |
| Cash at bank and in hand | 54/58 | €31,990 | €102,153 | +€70,164 | +219% |
| Total equity and liabilities | 10/49 | €65,364 | €239,818 | +€174,454 | +267% |
| Equity | 10/15 | -€25,258 | €223,497 | +€248,755 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €181,860 | +€180,000 | +9,677% |
| Non-distributable reserves | 130/1 | €1,860 | €181,860 | +€180,000 | +9,677% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €180,000 | +€180,000 | |
| Profit (loss) carried forward | 14 | -€45,718 | €23,037 | +€68,755 | |
| Amounts payable | 17/49 | €90,622 | €16,321 | -€74,301 | -82.0% |
| Amounts payable within one year | 42/48 | €90,622 | €16,321 | -€74,301 | -82.0% |
| Trade debts | 44 | €2,359 | €3,289 | +€930 | +39.4% |
| Suppliers | 440/4 | €2,359 | €3,289 | +€930 | +39.4% |
| Taxes, remuneration and social security | 45 | €10,913 | €12,932 | +€2,018 | +18.5% |
| Taxes | 450/3 | €1,246 | €7,751 | +€6,505 | +522% |
| Remuneration and social security | 454/9 | €9,667 | €5,180 | -€4,487 | -46.4% |
| Other amounts payable | 47/48 | €77,350 | €100 | -€77,250 | -99.9% |
| Remuneration, social security and pensions | 62 | €42,193 | €49,075 | +€6,881 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,274 | +€1,274 | |
| Other operating charges | 640/8 | €1,176 | €1,691 | +€515 | +43.8% |
| Gross operating margin | 9900 | €36,710 | €383,273 | +€346,564 | +944% |
| Operating profit (loss) | 9901 | -€6,660 | €331,233 | +€337,893 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -62.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -62.0% |
| Financial charges | 65/66B | €46 | €60 | +€13 | +29.2% |
| Recurring financial charges | 65 | €46 | €60 | +€13 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,704 | €331,174 | +€337,878 | |
| Income taxes | 67/77 | - | €64,419 | +€64,419 | |
| Profit (loss) for the period | 9904 | -€6,704 | €266,755 | +€273,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,704 | €266,755 | +€273,459 |
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 14 October 2026 via checked.be.