PACHO CONSTRUCT: 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.
PACHO CONSTRUCT
Largest movements
- Receivables within one year +€15,540
up €15,540 (+73.6%), from €21,101 to €36,641
of which Trade receivables: +€15,791
- Cash +€3,537
up €3,537 (+206.4%), from €1,714 to €5,251
mainly Advances received (+€9,861) and Net result for the year (+€7,048)
- Advances received +€9,861
up €9,861 (+191.9%), from €5,139 to €15,000
- Profit (loss) carried forward +€7,048
up €7,048 (+115.5%), from €6,102 to €13,150
- Other debts +€5,586
new in 2025: €5,586
- Tax, wage and social debts -€3,379
down €3,379 (-44.9%), from €7,528 to €4,149
of which Remuneration and social security: -€5,394
- Gross operating margin +€1,239
up €1,239 (+14.6%), from €8,500 to €9,739
- Taxes +€414
up €414 (+25.9%), from €1,601 to €2,015
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.
Cash bridge derived
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 | €22,913 | €41,991 | +€19,078 | +83.3% |
| Fixed assets | 21/28 | €99 | €99 | = | 0.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €22,815 | €41,893 | +€19,078 | +83.6% |
| Amounts receivable within one year | 40/41 | €21,101 | €36,641 | +€15,540 | +73.6% |
| Trade receivables | 40 | €20,459 | €36,250 | +€15,791 | +77.2% |
| Other amounts receivable | 41 | €642 | €391 | -€251 | -39.1% |
| Cash at bank and in hand | 54/58 | €1,714 | €5,251 | +€3,537 | +206.4% |
| Total equity and liabilities | 10/49 | €22,913 | €41,991 | +€19,078 | +83.3% |
| Equity | 10/15 | €9,102 | €16,150 | +€7,048 | +77.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,102 | €13,150 | +€7,048 | +115.5% |
| Amounts payable | 17/49 | €13,811 | €25,841 | +€12,030 | +87.1% |
| Amounts payable within one year | 42/48 | €13,811 | €25,841 | +€12,030 | +87.1% |
| Trade debts | 44 | €1,144 | €1,105 | -€39 | -3.4% |
| Suppliers | 440/4 | €1,144 | €1,105 | -€39 | -3.4% |
| Advances received on contracts in progress | 46 | €5,139 | €15,000 | +€9,861 | +191.9% |
| Taxes, remuneration and social security | 45 | €7,528 | €4,149 | -€3,379 | -44.9% |
| Taxes | 450/3 | €2,135 | €4,149 | +€2,015 | +94.4% |
| Remuneration and social security | 454/9 | €5,394 | - | -€5,394 | |
| Other amounts payable | 47/48 | - | €5,586 | +€5,586 | |
| Other operating charges | 640/8 | €687 | €600 | -€88 | -12.7% |
| Gross operating margin | 9900 | €8,500 | €9,739 | +€1,239 | +14.6% |
| Operating profit (loss) | 9901 | €7,813 | €9,139 | +€1,326 | +17.0% |
| Financial charges | 65/66B | €110 | €76 | -€34 | -30.9% |
| Recurring financial charges | 65 | €110 | €76 | -€34 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €7,703 | €9,063 | +€1,360 | +17.7% |
| Income taxes | 67/77 | €1,601 | €2,015 | +€414 | +25.9% |
| Profit (loss) for the period | 9904 | €6,102 | €7,048 | +€946 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,102 | €7,048 | +€946 | +15.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.