PACELLA CONSULTING: 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.
PACELLA CONSULTING
Largest movements
- Cash +€22,296
up €22,296 (+256.7%), from €8,685 to €30,981
mainly Net result for the year (+€22,567) and Depreciation (+€11,679)
- Tangible fixed assets -€11,679
down €11,679 (-26.5%), from €44,151 to €32,472
- Receivables within one year +€2,431
up €2,431 (+23.0%), from €10,564 to €12,995
- Deferred charges and accrued income +€1,146
new in 2025: €1,146
- Profit (loss) carried forward +€22,567
up €22,567 (+84.5%), from -€26,701 to -€4,134
- Debts after one year -€10,826
down €10,826 (-32.8%), from €32,983 to €22,157
- Other debts -€3,185
down €3,185 (-9.5%), from €33,482 to €30,297
- Tax, wage and social debts +€2,820
up €2,820 (+166.4%), from €1,694 to €4,514
of which Taxes: +€3,195
- Trade debts +€2,343
up €2,343 (+156.0%), from €1,502 to €3,845
- Gross operating margin -€2,192
down €2,192 (-4.5%), from €48,463 to €46,271
- Other operating charges -€956
down €956 (-55.8%), from €1,714 to €758
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 | €63,435 | €77,628 | +€14,194 | +22.4% |
| Fixed assets | 21/28 | €44,186 | €32,507 | -€11,679 | -26.4% |
| Tangible fixed assets | 22/27 | €44,151 | €32,472 | -€11,679 | -26.5% |
| Furniture and vehicles | 24 | €44,151 | €32,472 | -€11,679 | -26.5% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €19,249 | €45,122 | +€25,873 | +134.4% |
| Amounts receivable within one year | 40/41 | €10,564 | €12,995 | +€2,431 | +23.0% |
| Trade receivables | 40 | €10,564 | €12,995 | +€2,431 | +23.0% |
| Cash at bank and in hand | 54/58 | €8,685 | €30,981 | +€22,296 | +256.7% |
| Deferred charges and accrued income | 490/1 | - | €1,146 | +€1,146 | |
| Total equity and liabilities | 10/49 | €63,435 | €77,628 | +€14,194 | +22.4% |
| Equity | 10/15 | -€16,578 | €5,989 | +€22,567 | |
| Reserves | 13 | €10,123 | €10,123 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,104 | €10,104 | = | 0.0% |
| Distributable reserves | 133 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,701 | -€4,134 | +€22,567 | +84.5% |
| Amounts payable | 17/49 | €80,013 | €71,640 | -€8,374 | -10.5% |
| Amounts payable after more than one year | 17 | €32,983 | €22,157 | -€10,826 | -32.8% |
| Financial debts | 170/4 | €32,983 | €22,157 | -€10,826 | -32.8% |
| Amounts payable within one year | 42/48 | €47,030 | €49,483 | +€2,453 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €10,352 | €10,826 | +€475 | +4.6% |
| Trade debts | 44 | €1,502 | €3,845 | +€2,343 | +156.0% |
| Suppliers | 440/4 | €1,502 | €3,845 | +€2,343 | +156.0% |
| Taxes, remuneration and social security | 45 | €1,694 | €4,514 | +€2,820 | +166.4% |
| Taxes | 450/3 | €1,270 | €4,464 | +€3,195 | +251.6% |
| Remuneration and social security | 454/9 | €425 | €50 | -€375 | -88.2% |
| Other amounts payable | 47/48 | €33,482 | €30,297 | -€3,185 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,740 | €11,679 | -€61 | -0.5% |
| Other operating charges | 640/8 | €1,714 | €758 | -€956 | -55.8% |
| Gross operating margin | 9900 | €48,463 | €46,271 | -€2,192 | -4.5% |
| Operating profit (loss) | 9901 | €35,009 | €33,834 | -€1,175 | -3.4% |
| Financial income | 75/76B | €164 | €123 | -€41 | -25.0% |
| Recurring financial income | 75 | €164 | €123 | -€41 | -25.0% |
| Financial charges | 65/66B | €2,310 | €1,859 | -€451 | -19.5% |
| Recurring financial charges | 65 | €2,310 | €1,859 | -€451 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €32,864 | €32,098 | -€766 | -2.3% |
| Income taxes | 67/77 | €9,360 | €9,531 | +€171 | +1.8% |
| Profit (loss) for the period | 9904 | €23,504 | €22,567 | -€937 | -4.0% |
| Transfer to tax-exempt reserves | 689 | €10,104 | - | -€10,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,400 | €22,567 | +€9,167 | +68.4% |
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 9 October 2026 via checked.be.