PACA: 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.
PACA
Largest movements
- Cash +€130
up €130 (+130310.0%), from €0 to €130
mainly Other debts (+€170)
- Other debts +€170
up €170 (+0.1%), from €125,581 to €125,751
- Profit (loss) carried forward -€40
down €40 (0.0%), from -€157,542 to -€157,582
- Financial charges +€40
new in 2025: €40
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €0 | €130 | +€130 | +130310.0% |
| Current assets | 29/58 | €0 | €130 | +€130 | +130310.0% |
| Cash at bank and in hand | 54/58 | €0 | €130 | +€130 | +130310.0% |
| Total equity and liabilities | 10/49 | €0 | €130 | +€130 | +130310.0% |
| Equity | 10/15 | -€125,581 | -€125,620 | -€40 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,361 | €13,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,277 | €5,277 | = | 0.0% |
| Distributable reserves | 133 | €6,224 | €6,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,542 | -€157,582 | -€40 | 0.0% |
| Amounts payable | 17/49 | €125,581 | €125,751 | +€170 | +0.1% |
| Amounts payable within one year | 42/48 | €125,581 | €125,751 | +€170 | +0.1% |
| Other amounts payable | 47/48 | €125,581 | €125,751 | +€170 | +0.1% |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | - | -€40 | -€40 | |
| Profit (loss) for the period | 9904 | - | -€40 | -€40 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€40 | -€40 |
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.