PACH'WORK: 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.
PACH'WORK
Largest movements
- Deferred charges and accrued income +€15,000
new in 2025: €15,000
- Reserves +€12,750
up €12,750 (+10.8%), from €118,000 to €130,750
- Other debts +€6,000
up €6,000 (+1.9%), from €307,849 to €313,849
- Financial income +€15,000
new in 2025: €15,000
- Taxes +€1,262
up €1,262 (+9,963%), from €13 to €1,275
- Gross operating margin +€522
up €522 (+35.7%), from -€1,462 to -€940
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 | €451,302 | €469,181 | +€17,879 | +4.0% |
| Fixed assets | 21/28 | €450,582 | €450,582 | = | 0.0% |
| Financial fixed assets | 28 | €450,582 | €450,582 | = | 0.0% |
| Current assets | 29/58 | €720 | €18,599 | +€17,879 | +2,484% |
| Cash at bank and in hand | 54/58 | €720 | €3,599 | +€2,879 | +400% |
| Deferred charges and accrued income | 490/1 | - | €15,000 | +€15,000 | |
| Total equity and liabilities | 10/49 | €451,302 | €469,181 | +€17,879 | +4.0% |
| Equity | 10/15 | €140,350 | €153,111 | +€12,761 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,000 | €130,750 | +€12,750 | +10.8% |
| Distributable reserves | 133 | €118,000 | €130,750 | +€12,750 | +10.8% |
| Profit (loss) carried forward | 14 | €3,750 | €3,761 | +€11 | +0.3% |
| Amounts payable | 17/49 | €310,953 | €316,070 | +€5,118 | +1.6% |
| Amounts payable within one year | 42/48 | €310,947 | €316,064 | +€5,118 | +1.6% |
| Trade debts | 44 | €3,097 | €940 | -€2,157 | -69.7% |
| Suppliers | 440/4 | €3,097 | €940 | -€2,157 | -69.7% |
| Taxes, remuneration and social security | 45 | - | €1,275 | +€1,275 | |
| Taxes | 450/3 | - | €1,275 | +€1,275 | |
| Other amounts payable | 47/48 | €307,849 | €313,849 | +€6,000 | +1.9% |
| Accrued charges and deferred income | 492/3 | €6 | €6 | = | 0.0% |
| Gross operating margin | 9900 | -€1,462 | -€940 | +€522 | +35.7% |
| Operating profit (loss) | 9901 | -€1,462 | -€940 | +€522 | +35.7% |
| Financial income | 75/76B | - | €15,000 | +€15,000 | |
| Recurring financial income | 75 | - | €15,000 | +€15,000 | |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,486 | €14,036 | +€15,522 | |
| Income taxes | 67/77 | €13 | €1,275 | +€1,262 | +9,963% |
| Profit (loss) for the period | 9904 | -€1,499 | €12,761 | +€14,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,499 | €12,761 | +€14,260 |
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 25 October 2026 via checked.be.