Pacha Service: 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.
Pacha Service
Largest movements
- Receivables within one year +€28,049
up €28,049 (+81.8%), from €34,279 to €62,328
of which Trade receivables: +€17,097
- Tangible fixed assets -€21,161
down €21,161 (-24.0%), from €88,190 to €67,029
of which Furniture and vehicles: -€23,007
- Cash -€9,459
down €9,459 (-72.0%), from €13,134 to €3,675
mainly Receivables within one year (-€28,049) and Investment in fixed assets (net) (-€13,989)
- Current investments +€3,016
up €3,016 (+11.0%), from €27,500 to €30,516
- Deferred charges and accrued income +€1,791
up €1,791 (+27.4%), from €6,547 to €8,338
- Trade debts +€6,824
up €6,824 (+63.6%), from €10,734 to €17,558
- Debts after one year -€4,560
down €4,560 (-5.2%), from €87,309 to €82,750
- Accrued charges and deferred income +€4,000
up €4,000 (+83.5%), from €4,789 to €8,789
- Tax, wage and social debts -€2,311
down €2,311 (-12.7%), from €18,204 to €15,893
- Gross operating margin -€55,972
down €55,972 (-54.1%), from €103,413 to €47,440
- Taxes -€8,294
down €8,294 (-79.0%), from €10,500 to €2,206
- Other operating charges -€5,363
down €5,363 (-47.9%), from €11,191 to €5,828
- Depreciation -€3,513
down €3,513 (-9.3%), from €37,623 to €34,110
- Financial charges -€1,191
down €1,191 (-20.3%), from €5,866 to €4,675
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 | €169,920 | €173,195 | +€3,276 | +1.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €88,460 | €68,339 | -€20,121 | -22.7% |
| Tangible fixed assets | 22/27 | €88,190 | €67,029 | -€21,161 | -24.0% |
| Plant, machinery and equipment | 23 | €25,930 | €24,026 | -€1,904 | -7.3% |
| Furniture and vehicles | 24 | €62,260 | €39,253 | -€23,007 | -37.0% |
| Other tangible fixed assets | 26 | - | €3,750 | +€3,750 | |
| Financial fixed assets | 28 | €270 | €1,310 | +€1,040 | +385% |
| Current assets | 29/58 | €81,459 | €104,856 | +€23,397 | +28.7% |
| Amounts receivable within one year | 40/41 | €34,279 | €62,328 | +€28,049 | +81.8% |
| Trade receivables | 40 | €33,972 | €51,069 | +€17,097 | +50.3% |
| Other amounts receivable | 41 | €307 | €11,259 | +€10,952 | +3,569% |
| Current investments | 50/53 | €27,500 | €30,516 | +€3,016 | +11.0% |
| Cash at bank and in hand | 54/58 | €13,134 | €3,675 | -€9,459 | -72.0% |
| Deferred charges and accrued income | 490/1 | €6,547 | €8,338 | +€1,791 | +27.4% |
| Total equity and liabilities | 10/49 | €169,920 | €173,195 | +€3,276 | +1.9% |
| Equity | 10/15 | €42,400 | €43,189 | +€789 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,400 | €38,189 | +€789 | +2.1% |
| Distributable reserves | 133 | €37,400 | €38,189 | +€789 | +2.1% |
| Amounts payable | 17/49 | €127,520 | €130,006 | +€2,486 | +1.9% |
| Amounts payable after more than one year | 17 | €87,309 | €82,750 | -€4,560 | -5.2% |
| Financial debts | 170/4 | €87,309 | €82,750 | -€4,560 | -5.2% |
| Amounts payable within one year | 42/48 | €35,422 | €38,468 | +€3,046 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,372 | €4,560 | +€188 | +4.3% |
| Financial debts | 43 | €424 | €457 | +€33 | +7.9% |
| Credit institutions | 430/8 | €424 | €457 | +€33 | +7.9% |
| Trade debts | 44 | €10,734 | €17,558 | +€6,824 | +63.6% |
| Suppliers | 440/4 | €10,734 | €17,558 | +€6,824 | +63.6% |
| Taxes, remuneration and social security | 45 | €18,204 | €15,893 | -€2,311 | -12.7% |
| Taxes | 450/3 | €18,204 | €15,893 | -€2,311 | -12.7% |
| Other amounts payable | 47/48 | €1,687 | - | -€1,687 | |
| Accrued charges and deferred income | 492/3 | €4,789 | €8,789 | +€4,000 | +83.5% |
| Non-recurring operating income | 76A | €555 | - | -€555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,623 | €34,110 | -€3,513 | -9.3% |
| Other operating charges | 640/8 | €11,191 | €5,828 | -€5,363 | -47.9% |
| Gross operating margin | 9900 | €103,413 | €47,440 | -€55,972 | -54.1% |
| Operating profit (loss) | 9901 | €54,599 | €7,502 | -€47,096 | -86.3% |
| Financial income | 75/76B | - | €168 | +€168 | |
| Recurring financial income | 75 | - | €168 | +€168 | |
| Financial charges | 65/66B | €5,866 | €4,675 | -€1,191 | -20.3% |
| Recurring financial charges | 65 | €5,866 | €4,675 | -€1,191 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €48,733 | €2,995 | -€45,737 | -93.9% |
| Income taxes | 67/77 | €10,500 | €2,206 | -€8,294 | -79.0% |
| Profit (loss) for the period | 9904 | €38,233 | €789 | -€37,443 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,233 | €789 | -€37,443 | -97.9% |
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 19 October 2026 via checked.be.