Paca1: 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.
Paca1
Largest movements
- Cash -€32,374
down €32,374 (-55.9%), from €57,875 to €25,502
mainly Contributions, distributions and other (-€69,419) and Tax, wage and social debts (-€49,772)
- Receivables within one year -€11,816
down €11,816 (-3.6%), from €330,628 to €318,813
of which Other amounts receivable: -€150,897
- Tax, wage and social debts -€49,772
down €49,772 (-41.9%), from €118,903 to €69,131
- Trade debts +€5,583
up €5,583 (+1267.5%), from €440 to €6,023
- Write-downs +€119,297
new in 2024: €119,297
- Taxes -€40,929
down €40,929 (-82.4%), from €49,668 to €8,739
- Gross operating margin -€26,788
down €26,788 (-12.4%), from €215,261 to €188,472
- Financial income +€9,345
up €9,345 (+3584.5%), from €261 to €9,605
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,504 | €344,314 | -€44,189 | -11.4% |
| Current assets | 29/58 | €388,504 | €344,314 | -€44,189 | -11.4% |
| Amounts receivable within one year | 40/41 | €330,628 | €318,813 | -€11,816 | -3.6% |
| Trade receivables | 40 | €4,033 | €143,115 | +€139,081 | +3448.3% |
| Other amounts receivable | 41 | €326,595 | €175,698 | -€150,897 | -46.2% |
| Cash at bank and in hand | 54/58 | €57,875 | €25,502 | -€32,374 | -55.9% |
| Total equity and liabilities | 10/49 | €388,504 | €344,314 | -€44,189 | -11.4% |
| Equity | 10/15 | €269,161 | €269,161 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €264,161 | €264,161 | = | 0.0% |
| Distributable reserves | 133 | €264,161 | €264,161 | = | 0.0% |
| Amounts payable | 17/49 | €119,343 | €75,154 | -€44,189 | -37.0% |
| Amounts payable within one year | 42/48 | €119,343 | €75,154 | -€44,189 | -37.0% |
| Trade debts | 44 | €440 | €6,023 | +€5,583 | +1267.5% |
| Suppliers | 440/4 | €440 | €6,023 | +€5,583 | +1267.5% |
| Taxes, remuneration and social security | 45 | €118,903 | €69,131 | -€49,772 | -41.9% |
| Taxes | 450/3 | €118,903 | €69,131 | -€49,772 | -41.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €119,297 | +€119,297 | |
| Other operating charges | 640/8 | €1,217 | €240 | -€977 | -80.3% |
| Gross operating margin | 9900 | €215,261 | €188,472 | -€26,788 | -12.4% |
| Operating profit (loss) | 9901 | €214,044 | €68,935 | -€145,108 | -67.8% |
| Financial income | 75/76B | €261 | €9,605 | +€9,345 | +3584.5% |
| Recurring financial income | 75 | €261 | €9,605 | +€9,345 | +3584.5% |
| Financial charges | 65/66B | €505 | €383 | -€122 | -24.1% |
| Recurring financial charges | 65 | €505 | €383 | -€122 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €213,800 | €78,157 | -€135,642 | -63.4% |
| Income taxes | 67/77 | €49,668 | €8,739 | -€40,929 | -82.4% |
| Profit (loss) for the period | 9904 | €164,132 | €69,419 | -€94,713 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €164,132 | €69,419 | -€94,713 | -57.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.