PACCA: 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.
PACCA
Largest movements
- Cash +€5,325
up €5,325 (+695%), from €767 to €6,092
mainly Net result for the year (+€3,984) and Trade debts (+€3,266)
- Receivables within one year +€2,558
up €2,558 (+4.3%), from €59,507 to €62,065
of which Trade receivables: +€1,730
- Reserves +€3,984
up €3,984 (+135%), from €2,954 to €6,938
of which Distributable reserves: +€3,984
- Trade debts +€3,266
up €3,266 (+154%), from €2,115 to €5,382
- Gross operating margin +€6,737
up €6,737, from -€1,634 to €5,102
- Taxes +€600
up €600 (+5,999,400%), from €0 to €600
- Financial charges -€221
down €221 (-55.0%), from €401 to €180
- Staff costs +€114
up €114, from €0 to €114
- Financial income +€84
up €84 (+2,811%), from €3 to €87
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 | €60,274 | €68,157 | +€7,884 | +13.1% |
| Current assets | 29/58 | €60,274 | €68,157 | +€7,884 | +13.1% |
| Amounts receivable within one year | 40/41 | €59,507 | €62,065 | +€2,558 | +4.3% |
| Trade receivables | 40 | €59,361 | €61,090 | +€1,730 | +2.9% |
| Other amounts receivable | 41 | €146 | €975 | +€829 | +566% |
| Cash at bank and in hand | 54/58 | €767 | €6,092 | +€5,325 | +695% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €60,274 | €68,157 | +€7,884 | +13.1% |
| Equity | 10/15 | €47,433 | €51,417 | +€3,984 | +8.4% |
| Contributions | 10/11 | €44,479 | €44,479 | = | 0.0% |
| Reserves | 13 | €2,954 | €6,938 | +€3,984 | +135% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €2,706 | €6,690 | +€3,984 | +147% |
| Amounts payable | 17/49 | €12,840 | €16,740 | +€3,900 | +30.4% |
| Amounts payable within one year | 42/48 | €12,840 | €16,740 | +€3,900 | +30.4% |
| Trade debts | 44 | €2,115 | €5,382 | +€3,266 | +154% |
| Suppliers | 440/4 | €2,115 | €5,382 | +€3,266 | +154% |
| Taxes, remuneration and social security | 45 | €24 | €624 | +€600 | +2,511% |
| Taxes | 450/3 | €24 | €624 | +€600 | +2,511% |
| Other amounts payable | 47/48 | €10,701 | €10,735 | +€33 | +0.3% |
| Remuneration, social security and pensions | 62 | €0 | €114 | +€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €304 | €312 | +€8 | +2.6% |
| Gross operating margin | 9900 | -€1,634 | €5,102 | +€6,737 | |
| Operating profit (loss) | 9901 | -€1,938 | €4,677 | +€6,615 | |
| Financial income | 75/76B | €3 | €87 | +€84 | +2,811% |
| Recurring financial income | 75 | €3 | €87 | +€84 | +2,811% |
| Financial charges | 65/66B | €401 | €180 | -€221 | -55.0% |
| Recurring financial charges | 65 | €401 | €180 | -€221 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,336 | €4,584 | +€6,920 | |
| Income taxes | 67/77 | €0 | €600 | +€600 | +5,999,400% |
| Profit (loss) for the period | 9904 | -€2,336 | €3,984 | +€6,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,336 | €3,984 | +€6,320 |
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 16 October 2026 via checked.be.