PACIFIENCE: 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.
PACIFIENCE
Largest movements
- Cash +€8,061
up €8,061 (+37.8%), from €21,320 to €29,381
mainly Net result for the year (+€21,602) and Other debts (+€10,209)
- Tangible fixed assets -€6,805
down €6,805 (-41.1%), from €16,561 to €9,756
- Receivables within one year +€2,124
up €2,124 (+19.6%), from €10,859 to €12,983
of which Other amounts receivable: +€5,812
- Financial fixed assets +€1,001
up €1,001 (+2,578%), from €39 to €1,040
- Reserves -€21,484
down €21,484 (-83.6%), from €25,693 to €4,210
- Profit (loss) carried forward +€17,392
no longer reported in 2025 (was -€17,392)
- Other debts +€10,209
up €10,209 (+70.8%), from €14,425 to €24,634
- Debts after one year -€4,901
down €4,901 (-70.2%), from €6,979 to €2,078
- Tax, wage and social debts +€1,934
up €1,934 (+104%), from €1,857 to €3,791
- Gross operating margin +€9,138
up €9,138 (+33.9%), from €26,991 to €36,129
- Taxes +€5,663
up €5,663 (+68,061%), from €8 to €5,671
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 | €48,778 | €53,160 | +€4,382 | +9.0% |
| Fixed assets | 21/28 | €16,600 | €10,796 | -€5,803 | -35.0% |
| Tangible fixed assets | 22/27 | €16,561 | €9,756 | -€6,805 | -41.1% |
| Furniture and vehicles | 24 | €16,561 | €9,756 | -€6,805 | -41.1% |
| Financial fixed assets | 28 | €39 | €1,040 | +€1,001 | +2,578% |
| Current assets | 29/58 | €32,178 | €42,364 | +€10,185 | +31.7% |
| Amounts receivable within one year | 40/41 | €10,859 | €12,983 | +€2,124 | +19.6% |
| Trade receivables | 40 | €5,015 | €1,328 | -€3,688 | -73.5% |
| Other amounts receivable | 41 | €5,843 | €11,655 | +€5,812 | +99.5% |
| Cash at bank and in hand | 54/58 | €21,320 | €29,381 | +€8,061 | +37.8% |
| Total equity and liabilities | 10/49 | €48,778 | €53,160 | +€4,382 | +9.0% |
| Equity | 10/15 | €20,701 | €16,610 | -€4,091 | -19.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,693 | €4,210 | -€21,484 | -83.6% |
| Distributable reserves | 133 | €25,693 | €4,210 | -€21,484 | -83.6% |
| Profit (loss) carried forward | 14 | -€17,392 | - | +€17,392 | |
| Amounts payable | 17/49 | €28,077 | €36,550 | +€8,473 | +30.2% |
| Amounts payable after more than one year | 17 | €6,979 | €2,078 | -€4,901 | -70.2% |
| Financial debts | 170/4 | €6,979 | €2,078 | -€4,901 | -70.2% |
| Amounts payable within one year | 42/48 | €21,098 | €34,472 | +€13,374 | +63.4% |
| Current portion of amounts payable after more than one year | 42 | €4,782 | €4,901 | +€119 | +2.5% |
| Trade debts | 44 | €34 | €1,146 | +€1,113 | +3,316% |
| Suppliers | 440/4 | €34 | €1,146 | +€1,113 | +3,316% |
| Taxes, remuneration and social security | 45 | €1,857 | €3,791 | +€1,934 | +104% |
| Taxes | 450/3 | €1,857 | €3,791 | +€1,934 | +104% |
| Other amounts payable | 47/48 | €14,425 | €24,634 | +€10,209 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,570 | €6,805 | +€234 | +3.6% |
| Other operating charges | 640/8 | €1,671 | €1,724 | +€53 | +3.2% |
| Gross operating margin | 9900 | €26,991 | €36,129 | +€9,138 | +33.9% |
| Operating profit (loss) | 9901 | €18,750 | €27,601 | +€8,851 | +47.2% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €412 | €328 | -€84 | -20.5% |
| Recurring financial charges | 65 | €412 | €328 | -€84 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €18,382 | €27,273 | +€8,891 | +48.4% |
| Income taxes | 67/77 | €8 | €5,671 | +€5,663 | +68,061% |
| Profit (loss) for the period | 9904 | €18,374 | €21,602 | +€3,228 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,374 | €21,602 | +€3,228 | +17.6% |
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 18 October 2026 via checked.be.