PACASTE: 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.
PACASTE
Largest movements
- Tangible fixed assets -€4,376
down €4,376 (-5.1%), from €86,094 to €81,717
of which Land and buildings: -€2,726
- Cash -€1,148
down €1,148 (-22.9%), from €5,011 to €3,863
mainly Debts after one year (-€3,504) and Investment in fixed assets (net) (-€1,844)
- Debts after one year -€3,504
down €3,504 (-5.9%), from €59,553 to €56,049
of which Other amounts payable: -€2,688
- Current portion of long-term debt -€1,609
down €1,609 (-66.3%), from €2,425 to €816
- Turnover +€364
up €364 (+3.2%), from €11,224 to €11,588
- Gross operating margin +€186
up €186 (+2.2%), from €8,527 to €8,713
- Depreciation +€184
up €184 (+3.1%), from €6,036 to €6,220
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 | €91,944 | €86,468 | -€5,476 | -6.0% |
| Fixed assets | 21/28 | €86,094 | €81,717 | -€4,376 | -5.1% |
| Tangible fixed assets | 22/27 | €86,094 | €81,717 | -€4,376 | -5.1% |
| Land and buildings | 22 | €70,896 | €68,169 | -€2,726 | -3.8% |
| Plant, machinery and equipment | 23 | €15,198 | €13,548 | -€1,650 | -10.9% |
| Current assets | 29/58 | €5,850 | €4,751 | -€1,100 | -18.8% |
| Cash at bank and in hand | 54/58 | €5,011 | €3,863 | -€1,148 | -22.9% |
| Deferred charges and accrued income | 490/1 | €839 | €888 | +€48 | +5.7% |
| Total equity and liabilities | 10/49 | €91,944 | €86,468 | -€5,476 | -6.0% |
| Equity | 10/15 | €26,598 | €26,623 | +€25 | +0.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,902 | -€34,877 | +€25 | +0.1% |
| Amounts payable | 17/49 | €65,346 | €59,845 | -€5,501 | -8.4% |
| Amounts payable after more than one year | 17 | €59,553 | €56,049 | -€3,504 | -5.9% |
| Financial debts | 170/4 | €816 | - | -€816 | |
| Other amounts payable | 178/9 | €58,737 | €56,049 | -€2,688 | -4.6% |
| Amounts payable within one year | 42/48 | €5,793 | €3,796 | -€1,996 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €2,425 | €816 | -€1,609 | -66.3% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €2,980 | €2,980 | = | 0.0% |
| Turnover | 70 | €11,224 | €11,588 | +€364 | +3.2% |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,798 | €2,876 | +€78 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,036 | €6,220 | +€184 | +3.1% |
| Other operating charges | 640/8 | €2,241 | €2,311 | +€71 | +3.2% |
| Gross operating margin | 9900 | €8,527 | €8,713 | +€186 | +2.2% |
| Operating profit (loss) | 9901 | €250 | €181 | -€69 | -27.6% |
| Financial charges | 65/66B | €248 | €156 | -€91 | -36.9% |
| Recurring financial charges | 65 | €248 | €156 | -€91 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €2 | €25 | +€22 | +988.1% |
| Profit (loss) for the period | 9904 | €2 | €25 | +€22 | +988.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2 | €25 | +€22 | +988.1% |
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 28 September 2026 via checked.be.