PACIFICO: 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.
PACIFICO
Largest movements
- Deferred charges and accrued income -€831
no longer reported in 2025 (was €831)
- Receivables within one year +€735
up €735 (+3.4%), from €21,334 to €22,069
- Profit (loss) carried forward -€931
down €931 (-1.6%), from -€56,549 to -€57,480
- Trade debts +€835
up €835 (+1.9%), from €45,068 to €45,903
- Gross operating margin +€1,014
up €1,014 (+52.1%), from -€1,945 to -€931
- Financial income -€831
no longer reported in 2025 (was €831)
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 | €24,370 | €24,274 | -€96 | -0.4% |
| Current assets | 29/58 | €24,370 | €24,274 | -€96 | -0.4% |
| Amounts receivable within one year | 40/41 | €21,334 | €22,069 | +€735 | +3.4% |
| Other amounts receivable | 41 | €21,334 | €22,069 | +€735 | +3.4% |
| Cash at bank and in hand | 54/58 | €2,205 | €2,205 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €831 | - | -€831 | |
| Total equity and liabilities | 10/49 | €24,370 | €24,274 | -€96 | -0.4% |
| Equity | 10/15 | -€46,549 | -€47,480 | -€931 | -2.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Contributions outside capital | 11 | €7,000 | €7,000 | = | 0.0% |
| Other | 1109/19 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,549 | -€57,480 | -€931 | -1.6% |
| Amounts payable | 17/49 | €70,919 | €71,754 | +€835 | +1.2% |
| Amounts payable within one year | 42/48 | €69,578 | €70,413 | +€835 | +1.2% |
| Trade debts | 44 | €45,068 | €45,903 | +€835 | +1.9% |
| Suppliers | 440/4 | €45,068 | €45,903 | +€835 | +1.9% |
| Other amounts payable | 47/48 | €24,510 | €24,510 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,341 | €1,341 | = | 0.0% |
| Gross operating margin | 9900 | -€1,945 | -€931 | +€1,014 | +52.1% |
| Operating profit (loss) | 9901 | -€1,945 | -€931 | +€1,014 | +52.1% |
| Financial income | 75/76B | €831 | - | -€831 | |
| Recurring financial income | 75 | €831 | - | -€831 | |
| Profit (loss) for the period before taxes | 9903 | -€1,114 | -€931 | +€183 | +16.5% |
| Profit (loss) for the period | 9904 | -€1,114 | -€931 | +€183 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,114 | -€931 | +€183 | +16.5% |
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 13 October 2026 via checked.be.