PACHIOT: 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.
PACHIOT
Largest movements
- Stocks and contracts +€12,427
up €12,427 (+17.6%), from €70,729 to €83,156
- Cash -€3,255
down €3,255 (-32.7%), from €9,966 to €6,711
mainly Trade debts (-€22,528) and Stocks and contracts (-€12,427)
- Trade debts -€22,528
down €22,528 (-31.2%), from €72,244 to €49,716
- Other debts +€20,774
up €20,774 (+179.6%), from €11,570 to €32,344
- Profit (loss) carried forward +€5,486
up €5,486 (+16.1%), from -€34,019 to -€28,533
- Tax, wage and social debts +€4,581
up €4,581 (+17.2%), from €26,619 to €31,200
of which Remuneration and social security: +€3,448
- Turnover +€63,332
up €63,332 (+17.7%), from €358,591 to €421,923
- Purchases and services +€52,584
up €52,584 (+17.1%), from €307,966 to €360,550
- Staff costs -€12,212
down €12,212 (-18.7%), from €65,209 to €52,997
- Gross operating margin +€10,748
up €10,748 (+21.2%), from €50,625 to €61,373
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 | €83,849 | €92,162 | +€8,313 | +9.9% |
| Fixed assets | 21/28 | €2,299 | €2,272 | -€27 | -1.2% |
| Tangible fixed assets | 22/27 | €2,146 | €2,119 | -€27 | -1.3% |
| Furniture and vehicles | 24 | €2,146 | €2,119 | -€27 | -1.3% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €81,550 | €89,890 | +€8,340 | +10.2% |
| Stocks and contracts in progress | 3 | €70,729 | €83,156 | +€12,427 | +17.6% |
| Stocks | 30/36 | €70,729 | €83,156 | +€12,427 | +17.6% |
| Amounts receivable within one year | 40/41 | €855 | €23 | -€832 | -97.3% |
| Other amounts receivable | 41 | €855 | €23 | -€832 | -97.3% |
| Cash at bank and in hand | 54/58 | €9,966 | €6,711 | -€3,255 | -32.7% |
| Total equity and liabilities | 10/49 | €83,849 | €92,162 | +€8,313 | +9.9% |
| Equity | 10/15 | -€26,584 | -€21,098 | +€5,486 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,235 | €1,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,235 | €1,235 | = | 0.0% |
| Legal reserve | 130 | €1,235 | - | -€1,235 | |
| Reserves not available under the articles | 1311 | - | €1,235 | +€1,235 | |
| Profit (loss) carried forward | 14 | -€34,019 | -€28,533 | +€5,486 | +16.1% |
| Amounts payable | 17/49 | €110,433 | €113,260 | +€2,827 | +2.6% |
| Amounts payable within one year | 42/48 | €110,433 | €113,260 | +€2,827 | +2.6% |
| Trade debts | 44 | €72,244 | €49,716 | -€22,528 | -31.2% |
| Suppliers | 440/4 | €72,244 | €49,716 | -€22,528 | -31.2% |
| Taxes, remuneration and social security | 45 | €26,619 | €31,200 | +€4,581 | +17.2% |
| Taxes | 450/3 | €3,336 | €4,469 | +€1,133 | +34.0% |
| Remuneration and social security | 454/9 | €23,283 | €26,731 | +€3,448 | +14.8% |
| Other amounts payable | 47/48 | €11,570 | €32,344 | +€20,774 | +179.6% |
| Turnover | 70 | €358,591 | €421,923 | +€63,332 | +17.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €307,966 | €360,550 | +€52,584 | +17.1% |
| Remuneration, social security and pensions | 62 | €65,209 | €52,997 | -€12,212 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,221 | €1,267 | +€46 | +3.8% |
| Other operating charges | 640/8 | €1,906 | €1,618 | -€288 | -15.1% |
| Gross operating margin | 9900 | €50,625 | €61,373 | +€10,748 | +21.2% |
| Operating profit (loss) | 9901 | -€17,711 | €5,491 | +€23,202 | |
| Financial charges | 65/66B | €102 | €5 | -€97 | -95.1% |
| Recurring financial charges | 65 | €102 | €5 | -€97 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,813 | €5,486 | +€23,299 | |
| Profit (loss) for the period | 9904 | -€17,813 | €5,486 | +€23,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,813 | €5,486 | +€23,299 |
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 6 October 2026 via checked.be.