PACIFIQUE 17: 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 17
Largest movements
- Tangible fixed assets +€116,620
up €116,620 (+27.1%), from €429,691 to €546,310
of which Land and buildings: +€124,790
- Deferred charges and accrued income -€22,408
down €22,408 (-96.6%), from €23,201 to €793
- Debts after one year +€106,788
up €106,788 (+64.8%), from €164,712 to €271,500
- Profit (loss) carried forward -€27,646
down €27,646 (-259%), from -€10,687 to -€38,332
- Other debts +€16,657
up €16,657 (+18.6%), from €89,462 to €106,119
- Gross operating margin -€24,070
down €24,070 (-36.9%), from €65,210 to €41,141
- Other operating charges +€15,501
up €15,501 (+474%), from €3,272 to €18,773
- Depreciation +€4,071
up €4,071 (+10.9%), from €37,422 to €41,493
- Taxes -€1,852
no longer reported in 2025 (was €1,852)
- Financial charges +€1,031
up €1,031 (+13.2%), from €7,804 to €8,836
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 | €469,980 | €567,442 | +€97,462 | +20.7% |
| Fixed assets | 21/28 | €429,691 | €546,310 | +€116,620 | +27.1% |
| Tangible fixed assets | 22/27 | €429,691 | €546,310 | +€116,620 | +27.1% |
| Land and buildings | 22 | €377,346 | €502,135 | +€124,790 | +33.1% |
| Plant, machinery and equipment | 23 | €52,345 | €44,175 | -€8,170 | -15.6% |
| Current assets | 29/58 | €40,289 | €21,131 | -€19,158 | -47.6% |
| Amounts receivable within one year | 40/41 | €14,484 | €16,747 | +€2,263 | +15.6% |
| Trade receivables | 40 | €1,897 | €3,846 | +€1,949 | +103% |
| Other amounts receivable | 41 | €12,586 | €12,901 | +€315 | +2.5% |
| Cash at bank and in hand | 54/58 | €2,604 | €3,592 | +€988 | +37.9% |
| Deferred charges and accrued income | 490/1 | €23,201 | €793 | -€22,408 | -96.6% |
| Total equity and liabilities | 10/49 | €469,980 | €567,442 | +€97,462 | +20.7% |
| Equity | 10/15 | €166,813 | €139,168 | -€27,646 | -16.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,687 | -€38,332 | -€27,646 | -259% |
| Amounts payable | 17/49 | €303,166 | €428,274 | +€125,108 | +41.3% |
| Amounts payable after more than one year | 17 | €164,712 | €271,500 | +€106,788 | +64.8% |
| Financial debts | 170/4 | €164,712 | €271,500 | +€106,788 | +64.8% |
| Amounts payable within one year | 42/48 | €134,695 | €152,970 | +€18,274 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €43,382 | €44,602 | +€1,220 | +2.8% |
| Trade debts | 44 | - | €1,949 | +€1,949 | |
| Suppliers | 440/4 | - | €1,949 | +€1,949 | |
| Taxes, remuneration and social security | 45 | €1,852 | €300 | -€1,552 | -83.8% |
| Taxes | 450/3 | €1,852 | €300 | -€1,552 | -83.8% |
| Other amounts payable | 47/48 | €89,462 | €106,119 | +€16,657 | +18.6% |
| Accrued charges and deferred income | 492/3 | €3,759 | €3,804 | +€45 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,422 | €41,493 | +€4,071 | +10.9% |
| Other operating charges | 640/8 | €3,272 | €18,773 | +€15,501 | +474% |
| Gross operating margin | 9900 | €65,210 | €41,141 | -€24,070 | -36.9% |
| Operating profit (loss) | 9901 | €24,517 | -€19,125 | -€43,642 | |
| Financial income | 75/76B | €307 | €315 | +€8 | +2.5% |
| Recurring financial income | 75 | €307 | €315 | +€8 | +2.5% |
| Financial charges | 65/66B | €7,804 | €8,836 | +€1,031 | +13.2% |
| Recurring financial charges | 65 | €7,804 | €8,836 | +€1,031 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €17,019 | -€27,646 | -€44,665 | |
| Income taxes | 67/77 | €1,852 | - | -€1,852 | |
| Profit (loss) for the period | 9904 | €15,168 | -€27,646 | -€42,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,168 | -€27,646 | -€42,813 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.