PACHABEE: 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.
PACHABEE
Largest movements
- Tangible fixed assets -€56,975
down €56,975 (-21.2%), from €268,662 to €211,687
of which Plant, machinery and equipment: -€31,943
- Cash +€21,996
up €21,996 (+395%), from €5,569 to €27,565
mainly Other debts (+€141,224) and Depreciation (+€65,246)
- Receivables within one year -€3,857
down €3,857 (-4.9%), from €78,815 to €74,958
of which Trade receivables: -€4,981
- Other debts +€141,224
up €141,224 (+32.2%), from €438,060 to €579,284
- Trade debts -€132,684
down €132,684 (-99.0%), from €133,982 to €1,298
- Profit (loss) carried forward -€45,491
down €45,491 (-17.0%), from -€268,001 to -€313,492
- Gross operating margin +€8,857
up €8,857 (+70.2%), from €12,625 to €21,482
- Depreciation +€1,865
up €1,865 (+2.9%), from €63,381 to €65,246
- Other operating charges +€416
up €416 (+45.0%), from €924 to €1,340
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 | €354,761 | €317,276 | -€37,485 | -10.6% |
| Fixed assets | 21/28 | €269,435 | €211,822 | -€57,613 | -21.4% |
| Intangible fixed assets | 21 | €638 | - | -€638 | |
| Tangible fixed assets | 22/27 | €268,662 | €211,687 | -€56,975 | -21.2% |
| Plant, machinery and equipment | 23 | €185,883 | €153,940 | -€31,943 | -17.2% |
| Furniture and vehicles | 24 | €71,360 | €44,940 | -€26,420 | -37.0% |
| Other tangible fixed assets | 26 | €11,419 | €12,807 | +€1,388 | +12.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €85,326 | €105,454 | +€20,128 | +23.6% |
| Amounts receivable within one year | 40/41 | €78,815 | €74,958 | -€3,857 | -4.9% |
| Trade receivables | 40 | €6,045 | €1,064 | -€4,981 | -82.4% |
| Other amounts receivable | 41 | €72,770 | €73,894 | +€1,124 | +1.5% |
| Cash at bank and in hand | 54/58 | €5,569 | €27,565 | +€21,996 | +395% |
| Deferred charges and accrued income | 490/1 | €942 | €2,931 | +€1,989 | +211% |
| Total equity and liabilities | 10/49 | €354,761 | €317,276 | -€37,485 | -10.6% |
| Equity | 10/15 | -€218,001 | -€263,492 | -€45,491 | -20.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,001 | -€313,492 | -€45,491 | -17.0% |
| Amounts payable | 17/49 | €572,762 | €580,768 | +€8,006 | +1.4% |
| Amounts payable within one year | 42/48 | €572,762 | €580,768 | +€8,006 | +1.4% |
| Trade debts | 44 | €133,982 | €1,298 | -€132,684 | -99.0% |
| Suppliers | 440/4 | €133,982 | €1,298 | -€132,684 | -99.0% |
| Taxes, remuneration and social security | 45 | €720 | €186 | -€534 | -74.2% |
| Taxes | 450/3 | €720 | €186 | -€534 | -74.2% |
| Other amounts payable | 47/48 | €438,060 | €579,284 | +€141,224 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,381 | €65,246 | +€1,865 | +2.9% |
| Other operating charges | 640/8 | €924 | €1,340 | +€416 | +45.0% |
| Gross operating margin | 9900 | €12,625 | €21,482 | +€8,857 | +70.2% |
| Operating profit (loss) | 9901 | -€51,680 | -€45,104 | +€6,576 | +12.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €153 | €202 | +€49 | +32.0% |
| Recurring financial charges | 65 | €153 | €202 | +€49 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | -€51,833 | -€45,305 | +€6,528 | +12.6% |
| Income taxes | 67/77 | €325 | €186 | -€139 | -42.8% |
| Profit (loss) for the period | 9904 | -€52,158 | -€45,491 | +€6,667 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,158 | -€45,491 | +€6,667 | +12.8% |
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.