PACARServices: 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.
PACARServices
Largest movements
- Cash +€18,218
up €18,218 (+955%), from €1,907 to €20,125
mainly Net result for the year (+€22,011) and Other debts (+€6,720)
- Receivables within one year -€5,583
down €5,583 (-58.5%), from €9,546 to €3,963
of which Other amounts receivable: -€2,800
- Tangible fixed assets -€2,448
down €2,448 (-9.6%), from €25,454 to €23,006
of which Furniture and vehicles: -€3,352
- Profit (loss) carried forward +€8,011
up €8,011 (+57.6%), from €13,903 to €21,914
- Other debts +€6,720
up €6,720 (+55.7%), from €12,059 to €18,779
- Tax, wage and social debts -€4,268
down €4,268 (-52.0%), from €8,214 to €3,946
- Gross operating margin +€18,698
up €18,698 (+103%), from €18,078 to €36,776
- Taxes +€4,630
up €4,630 (+121%), from €3,817 to €8,447
- Depreciation +€833
up €833 (+18.6%), from €4,470 to €5,303
- Financial charges -€540
down €540 (-44.4%), from €1,216 to €676
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 | €39,672 | €49,873 | +€10,202 | +25.7% |
| Fixed assets | 21/28 | €25,454 | €23,006 | -€2,448 | -9.6% |
| Tangible fixed assets | 22/27 | €25,454 | €23,006 | -€2,448 | -9.6% |
| Furniture and vehicles | 24 | €9,462 | €6,111 | -€3,352 | -35.4% |
| Other tangible fixed assets | 26 | €15,991 | €16,895 | +€904 | +5.7% |
| Current assets | 29/58 | €14,218 | €26,868 | +€12,650 | +89.0% |
| Amounts receivable within one year | 40/41 | €9,546 | €3,963 | -€5,583 | -58.5% |
| Trade receivables | 40 | €6,746 | €3,963 | -€2,783 | -41.3% |
| Other amounts receivable | 41 | €2,800 | - | -€2,800 | |
| Cash at bank and in hand | 54/58 | €1,907 | €20,125 | +€18,218 | +955% |
| Deferred charges and accrued income | 490/1 | €2,765 | €2,780 | +€15 | +0.5% |
| Total equity and liabilities | 10/49 | €39,672 | €49,873 | +€10,202 | +25.7% |
| Equity | 10/15 | €18,535 | €26,546 | +€8,011 | +43.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,132 | €2,132 | = | 0.0% |
| Distributable reserves | 133 | €2,132 | €2,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,903 | €21,914 | +€8,011 | +57.6% |
| Amounts payable | 17/49 | €21,136 | €23,327 | +€2,191 | +10.4% |
| Amounts payable within one year | 42/48 | €21,136 | €23,327 | +€2,190 | +10.4% |
| Trade debts | 44 | €863 | €602 | -€262 | -30.3% |
| Suppliers | 440/4 | €863 | €602 | -€262 | -30.3% |
| Taxes, remuneration and social security | 45 | €8,214 | €3,946 | -€4,268 | -52.0% |
| Taxes | 450/3 | €8,214 | €3,946 | -€4,268 | -52.0% |
| Other amounts payable | 47/48 | €12,059 | €18,779 | +€6,720 | +55.7% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,470 | €5,303 | +€833 | +18.6% |
| Other operating charges | 640/8 | €579 | €506 | -€73 | -12.6% |
| Gross operating margin | 9900 | €18,078 | €36,776 | +€18,698 | +103% |
| Operating profit (loss) | 9901 | €13,029 | €30,967 | +€17,938 | +138% |
| Financial income | 75/76B | €0 | €166 | +€166 | +276,417% |
| Recurring financial income | 75 | €0 | €166 | +€166 | +276,417% |
| Financial charges | 65/66B | €1,216 | €676 | -€540 | -44.4% |
| Recurring financial charges | 65 | €1,216 | €676 | -€540 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €11,813 | €30,457 | +€18,644 | +158% |
| Income taxes | 67/77 | €3,817 | €8,447 | +€4,630 | +121% |
| Profit (loss) for the period | 9904 | €7,997 | €22,011 | +€14,014 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €7,997 | €22,011 | +€14,014 | +175% |
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.