PACHA: 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.
PACHA
Largest movements
- Receivables within one year +€16,927
up €16,927 (+7.0%), from €240,561 to €257,488
of which Other amounts receivable: +€16,927
- Tangible fixed assets -€3,583
down €3,583 (-8.2%), from €43,603 to €40,020
- Profit (loss) carried forward +€6,408
up €6,408 (+2.6%), from €246,010 to €252,418
- Trade debts +€4,392
up €4,392 (+26.4%), from €16,656 to €21,048
- Financial income +€2,469
up €2,469 (+21.1%), from €11,689 to €14,158
- Taxes +€1,171
up €1,171 (+95.3%), from €1,229 to €2,400
- Gross operating margin -€800
down €800, from €744 to -€57
- Financial charges -€20
down €20 (-23.5%), from €85 to €65
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,346 | €297,547 | +€13,201 | +4.6% |
| Fixed assets | 21/28 | €43,603 | €40,020 | -€3,583 | -8.2% |
| Tangible fixed assets | 22/27 | €43,603 | €40,020 | -€3,583 | -8.2% |
| Land and buildings | 22 | €43,603 | €40,020 | -€3,583 | -8.2% |
| Current assets | 29/58 | €240,743 | €257,526 | +€16,784 | +7.0% |
| Amounts receivable within one year | 40/41 | €240,561 | €257,488 | +€16,927 | +7.0% |
| Trade receivables | 40 | €12,580 | €12,580 | = | 0.0% |
| Other amounts receivable | 41 | €227,981 | €244,908 | +€16,927 | +7.4% |
| Cash at bank and in hand | 54/58 | €182 | €39 | -€143 | -78.8% |
| Total equity and liabilities | 10/49 | €284,346 | €297,547 | +€13,201 | +4.6% |
| Equity | 10/15 | €266,461 | €272,869 | +€6,408 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €246,010 | €252,418 | +€6,408 | +2.6% |
| Amounts payable | 17/49 | €17,885 | €24,678 | +€6,793 | +38.0% |
| Amounts payable within one year | 42/48 | €17,885 | €24,678 | +€6,793 | +38.0% |
| Trade debts | 44 | €16,656 | €21,048 | +€4,392 | +26.4% |
| Suppliers | 440/4 | €16,656 | €21,048 | +€4,392 | +26.4% |
| Taxes, remuneration and social security | 45 | €1,229 | €3,629 | +€2,400 | +195.3% |
| Taxes | 450/3 | €1,229 | €3,629 | +€2,400 | +195.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,583 | €3,583 | = | 0.0% |
| Other operating charges | 640/8 | €1,642 | €1,645 | +€3 | +0.2% |
| Gross operating margin | 9900 | €744 | -€57 | -€800 | |
| Operating profit (loss) | 9901 | -€4,481 | -€5,284 | -€803 | -17.9% |
| Financial income | 75/76B | €11,689 | €14,158 | +€2,469 | +21.1% |
| Recurring financial income | 75 | €11,689 | €14,158 | +€2,469 | +21.1% |
| Financial charges | 65/66B | €85 | €65 | -€20 | -23.5% |
| Recurring financial charges | 65 | €85 | €65 | -€20 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €7,123 | €8,808 | +€1,686 | +23.7% |
| Income taxes | 67/77 | €1,229 | €2,400 | +€1,171 | +95.3% |
| Profit (loss) for the period | 9904 | €5,894 | €6,408 | +€515 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,894 | €6,408 | +€515 | +8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.