PACAROL: 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.
PACAROL
Largest movements
- Cash +€345
up €345 (+33.3%), from €1,036 to €1,381
mainly Net result for the year (+€689)
- Receivables within one year +€344
up €344 (+38.4%), from €894 to €1,238
of which Trade receivables: +€435
- Profit (loss) carried forward +€689
up €689 (+2.1%), from -€32,855 to -€32,166
- Gross operating margin +€2,216
up €2,216, from -€1,346 to €870
- Financial charges +€135
up €135 (+291.6%), from €46 to €181
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 | €1,931 | €2,620 | +€689 | +35.7% |
| Current assets | 29/58 | €1,931 | €2,620 | +€689 | +35.7% |
| Amounts receivable within one year | 40/41 | €894 | €1,238 | +€344 | +38.4% |
| Trade receivables | 40 | €327 | €762 | +€435 | +133.1% |
| Other amounts receivable | 41 | €568 | €476 | -€91 | -16.1% |
| Cash at bank and in hand | 54/58 | €1,036 | €1,381 | +€345 | +33.3% |
| Total equity and liabilities | 10/49 | €1,931 | €2,620 | +€689 | +35.7% |
| Equity | 10/15 | -€20,455 | -€19,766 | +€689 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,855 | -€32,166 | +€689 | +2.1% |
| Amounts payable | 17/49 | €22,385 | €22,385 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,385 | €22,385 | = | 0.0% |
| Trade debts | 44 | €4,189 | €4,189 | = | 0.0% |
| Suppliers | 440/4 | €4,189 | €4,189 | = | 0.0% |
| Other amounts payable | 47/48 | €18,197 | €18,197 | = | 0.0% |
| Gross operating margin | 9900 | -€1,346 | €870 | +€2,216 | |
| Operating profit (loss) | 9901 | -€1,346 | €870 | +€2,216 | |
| Financial charges | 65/66B | €46 | €181 | +€135 | +291.6% |
| Recurring financial charges | 65 | €46 | €181 | +€135 | +291.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,393 | €689 | +€2,081 | |
| Profit (loss) for the period | 9904 | -€1,393 | €689 | +€2,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,393 | €689 | +€2,081 |
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 8 October 2026 via checked.be.