PACIFIQUE: 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.
PACIFIQUE
Largest movements
- Cash +€55,944
up €55,944 (+111.8%), from €50,027 to €105,971
mainly Net result for the year (+€42,499) and Receivables within one year (+€42,393)
- Receivables within one year -€42,393
down €42,393 (-20.1%), from €210,924 to €168,530
of which Other amounts receivable: -€44,513
- Stocks and contracts +€14,370
up €14,370 (+43.2%), from €33,245 to €47,615
- Trade debts -€28,130
down €28,130 (-18.3%), from €153,939 to €125,809
- Profit (loss) carried forward +€22,499
up €22,499 (+18.4%), from €122,048 to €144,547
- Reserves +€20,000
up €20,000 (+1052.6%), from €1,900 to €21,900
of which Distributable reserves: +€20,000
- Other debts +€8,620
up €8,620 (+54.3%), from €15,864 to €24,485
- Gross operating margin +€56,954
up €56,954 (+40.0%), from €142,446 to €199,399
- Staff costs +€30,061
up €30,061 (+29.9%), from €100,697 to €130,758
- Taxes +€8,329
up €8,329 (+89.4%), from €9,314 to €17,642
- Other operating charges -€4,080
down €4,080 (-70.5%), from €5,790 to €1,710
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 | €308,209 | €334,773 | +€26,564 | +8.6% |
| Fixed assets | 21/28 | €14,013 | €12,656 | -€1,357 | -9.7% |
| Tangible fixed assets | 22/27 | €14,013 | €12,656 | -€1,357 | -9.7% |
| Land and buildings | 22 | - | €3,499 | +€3,499 | |
| Plant, machinery and equipment | 23 | €5,177 | €4,370 | -€806 | -15.6% |
| Furniture and vehicles | 24 | €8,837 | €4,787 | -€4,050 | -45.8% |
| Current assets | 29/58 | €294,196 | €322,116 | +€27,920 | +9.5% |
| Stocks and contracts in progress | 3 | €33,245 | €47,615 | +€14,370 | +43.2% |
| Stocks | 30/36 | €33,245 | €47,615 | +€14,370 | +43.2% |
| Amounts receivable within one year | 40/41 | €210,924 | €168,530 | -€42,393 | -20.1% |
| Trade receivables | 40 | €120,649 | €122,768 | +€2,119 | +1.8% |
| Other amounts receivable | 41 | €90,275 | €45,762 | -€44,513 | -49.3% |
| Cash at bank and in hand | 54/58 | €50,027 | €105,971 | +€55,944 | +111.8% |
| Total equity and liabilities | 10/49 | €308,209 | €334,773 | +€26,564 | +8.6% |
| Equity | 10/15 | €131,325 | €173,824 | +€42,499 | +32.4% |
| Contributions | 10/11 | €7,377 | €7,377 | = | 0.0% |
| Reserves | 13 | €1,900 | €21,900 | +€20,000 | +1052.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €122,048 | €144,547 | +€22,499 | +18.4% |
| Amounts payable | 17/49 | €176,884 | €160,948 | -€15,936 | -9.0% |
| Amounts payable within one year | 42/48 | €176,884 | €160,948 | -€15,936 | -9.0% |
| Financial debts | 43 | €2,907 | €3,838 | +€931 | +32.0% |
| Credit institutions | 430/8 | €2,907 | €3,838 | +€931 | +32.0% |
| Trade debts | 44 | €153,939 | €125,809 | -€28,130 | -18.3% |
| Suppliers | 440/4 | €153,939 | €125,809 | -€28,130 | -18.3% |
| Taxes, remuneration and social security | 45 | €4,175 | €6,817 | +€2,642 | +63.3% |
| Taxes | 450/3 | - | €2,642 | +€2,642 | |
| Remuneration and social security | 454/9 | €4,175 | €4,175 | = | 0.0% |
| Other amounts payable | 47/48 | €15,864 | €24,485 | +€8,620 | +54.3% |
| Non-recurring operating income | 76A | €1,260 | - | -€1,260 | |
| Remuneration, social security and pensions | 62 | €100,697 | €130,758 | +€30,061 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,192 | €5,723 | +€531 | +10.2% |
| Other operating charges | 640/8 | €5,790 | €1,710 | -€4,080 | -70.5% |
| Gross operating margin | 9900 | €142,446 | €199,399 | +€56,954 | +40.0% |
| Operating profit (loss) | 9901 | €30,767 | €61,209 | +€30,442 | +98.9% |
| Financial income | 75/76B | €422 | €604 | +€182 | +43.2% |
| Recurring financial income | 75 | €422 | €604 | +€182 | +43.2% |
| Financial charges | 65/66B | €1,162 | €1,670 | +€508 | +43.8% |
| Recurring financial charges | 65 | €1,162 | €1,670 | +€508 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €30,026 | €60,142 | +€30,115 | +100.3% |
| Income taxes | 67/77 | €9,314 | €17,642 | +€8,329 | +89.4% |
| Profit (loss) for the period | 9904 | €20,713 | €42,499 | +€21,787 | +105.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,713 | €42,499 | +€21,787 | +105.2% |
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 12 October 2026 via checked.be.