PAC BROS: 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.
PAC BROS
Largest movements
- Financial fixed assets +€2.3m
up €2.3m (+72.8%), from €3.2m to €5.5m
- Contributions +€2.3m
up €2.3m (+72.7%), from €3.2m to €5.5m
- Reserves +€64,800
new in 2025: €64,800
- Financial income +€99,567
new in 2025: €99,567
- Gross operating margin -€10,142
down €10,142 (-1000.9%), from -€1,013 to -€11,156
- Taxes +€6,480
new in 2025: €6,480
- Financial charges +€421
up €421 (+259.5%), from €162 to €583
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 | €3,182,096 | €5,585,784 | +€2.4m | +75.5% |
| Fixed assets | 21/28 | €3,182,000 | €5,498,000 | +€2.3m | +72.8% |
| Financial fixed assets | 28 | €3,182,000 | €5,498,000 | +€2.3m | +72.8% |
| Current assets | 29/58 | €96 | €87,784 | +€87,688 | +91446.4% |
| Current investments | 50/53 | - | €45,883 | +€45,883 | |
| Cash at bank and in hand | 54/58 | €96 | €41,900 | +€41,804 | +43596.3% |
| Total equity and liabilities | 10/49 | €3,182,096 | €5,585,784 | +€2.4m | +75.5% |
| Equity | 10/15 | €3,158,499 | €5,544,850 | +€2.4m | +75.6% |
| Contributions | 10/11 | €3,174,000 | €5,480,000 | +€2.3m | +72.7% |
| Reserves | 13 | - | €64,800 | +€64,800 | |
| Distributable reserves | 133 | - | €64,800 | +€64,800 | |
| Profit (loss) carried forward | 14 | -€15,501 | €50 | +€15,550 | |
| Amounts payable | 17/49 | €23,597 | €40,934 | +€17,338 | +73.5% |
| Amounts payable within one year | 42/48 | €22,783 | €34,069 | +€11,286 | +49.5% |
| Taxes, remuneration and social security | 45 | - | €6,480 | +€6,480 | |
| Taxes | 450/3 | - | €6,480 | +€6,480 | |
| Other amounts payable | 47/48 | €22,783 | €27,589 | +€4,806 | +21.1% |
| Accrued charges and deferred income | 492/3 | €814 | €6,865 | +€6,052 | +743.7% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€1,013 | -€11,156 | -€10,142 | -1000.9% |
| Operating profit (loss) | 9901 | -€1,981 | -€12,154 | -€10,173 | -513.6% |
| Financial income | 75/76B | - | €99,567 | +€99,567 | |
| Recurring financial income | 75 | - | €99,567 | +€99,567 | |
| Financial charges | 65/66B | €162 | €583 | +€421 | +259.5% |
| Recurring financial charges | 65 | €162 | €583 | +€421 | +259.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,143 | €86,830 | +€88,973 | |
| Income taxes | 67/77 | - | €6,480 | +€6,480 | |
| Profit (loss) for the period | 9904 | -€2,143 | €80,350 | +€82,493 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,143 | €80,350 | +€82,493 |
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 10 October 2026 via checked.be.