PACIFIQUE: 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.
PACIFIQUE
Largest movements
- Cash -€22,981
down €22,981 (-55.4%), from €41,502 to €18,521
mainly Other debts (-€13,585) and Tax, wage and social debts (-€11,748)
- Receivables within one year -€2,177
no longer reported in 2025 (was €2,177)
- Stocks and contracts -€1,392
down €1,392 (-7.5%), from €18,571 to €17,179
- Tangible fixed assets -€1,160
down €1,160 (-51.2%), from €2,267 to €1,107
- Other debts -€13,585
down €13,585 (-40.8%), from €33,322 to €19,737
- Tax, wage and social debts -€11,748
down €11,748 (-61.8%), from €19,009 to €7,261
of which Remuneration and social security: -€15,989
- Trade debts -€9,211
down €9,211 (-93.8%), from €9,816 to €605
- Profit (loss) carried forward +€6,834
up €6,834 (+61.6%), from -€11,091 to -€4,257
- Staff costs -€15,229
down €15,229 (-31.5%), from €48,312 to €33,083
- Gross operating margin -€9,064
down €9,064 (-17.5%), from €51,816 to €42,752
- Financial charges +€823
up €823 (+163.9%), from €502 to €1,325
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 | €71,507 | €43,797 | -€27,710 | -38.8% |
| Fixed assets | 21/28 | €9,257 | €8,097 | -€1,160 | -12.5% |
| Tangible fixed assets | 22/27 | €2,267 | €1,107 | -€1,160 | -51.2% |
| Plant, machinery and equipment | 23 | €2,267 | €1,107 | -€1,160 | -51.2% |
| Financial fixed assets | 28 | €6,990 | €6,990 | = | 0.0% |
| Current assets | 29/58 | €62,250 | €35,700 | -€26,550 | -42.7% |
| Stocks and contracts in progress | 3 | €18,571 | €17,179 | -€1,392 | -7.5% |
| Stocks | 30/36 | €18,571 | €17,179 | -€1,392 | -7.5% |
| Amounts receivable within one year | 40/41 | €2,177 | - | -€2,177 | |
| Other amounts receivable | 41 | €2,177 | - | -€2,177 | |
| Cash at bank and in hand | 54/58 | €41,502 | €18,521 | -€22,981 | -55.4% |
| Total equity and liabilities | 10/49 | €71,507 | €43,797 | -€27,710 | -38.8% |
| Equity | 10/15 | €9,360 | €16,194 | +€6,834 | +73.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,091 | -€4,257 | +€6,834 | +61.6% |
| Amounts payable | 17/49 | €62,147 | €27,603 | -€34,544 | -55.6% |
| Amounts payable within one year | 42/48 | €62,147 | €27,603 | -€34,544 | -55.6% |
| Trade debts | 44 | €9,816 | €605 | -€9,211 | -93.8% |
| Suppliers | 440/4 | €9,816 | €605 | -€9,211 | -93.8% |
| Taxes, remuneration and social security | 45 | €19,009 | €7,261 | -€11,748 | -61.8% |
| Taxes | 450/3 | €1,580 | €5,821 | +€4,241 | +268.4% |
| Remuneration and social security | 454/9 | €17,429 | €1,440 | -€15,989 | -91.7% |
| Other amounts payable | 47/48 | €33,322 | €19,737 | -€13,585 | -40.8% |
| Remuneration, social security and pensions | 62 | €48,312 | €33,083 | -€15,229 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,160 | -€289 | -19.9% |
| Other operating charges | 640/8 | €402 | €350 | -€52 | -12.9% |
| Gross operating margin | 9900 | €51,816 | €42,752 | -€9,064 | -17.5% |
| Operating profit (loss) | 9901 | €1,653 | €8,159 | +€6,506 | +393.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €502 | €1,325 | +€823 | +163.9% |
| Recurring financial charges | 65 | €502 | €1,325 | +€823 | +163.9% |
| Profit (loss) for the period before taxes | 9903 | €1,152 | €6,834 | +€5,682 | +493.2% |
| Profit (loss) for the period | 9904 | €1,152 | €6,834 | +€5,682 | +493.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,152 | €6,834 | +€5,682 | +493.2% |
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 6 October 2026 via checked.be.