PACINFO VISION: 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.
PACINFO VISION
Largest movements
- Receivables within one year -€5,371
down €5,371 (-51.1%), from €10,520 to €5,149
of which Trade receivables: -€5,600
- Cash +€2,056
up €2,056 (+20.5%), from €10,050 to €12,106
mainly Receivables within one year (+€5,371) and Trade debts (+€2,427)
- Profit (loss) carried forward -€3,941
down €3,941 (-244%), from -€1,617 to -€5,559
- Trade debts +€2,427
up €2,427 (+688%), from €353 to €2,780
- Reserves -€2,094
no longer reported in 2024 (was €2,094)
of which Non-distributable reserves: -€1,859
- Other debts +€450
up €450 (+45.4%), from €991 to €1,442
- Gross operating margin -€5,840
down €5,840, from €444 to -€5,396
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,570 | €17,255 | -€3,315 | -16.1% |
| Current assets | 29/58 | €20,570 | €17,255 | -€3,315 | -16.1% |
| Amounts receivable within one year | 40/41 | €10,520 | €5,149 | -€5,371 | -51.1% |
| Trade receivables | 40 | €10,520 | €4,920 | -€5,600 | -53.2% |
| Other amounts receivable | 41 | - | €229 | +€229 | |
| Cash at bank and in hand | 54/58 | €10,050 | €12,106 | +€2,056 | +20.5% |
| Total equity and liabilities | 10/49 | €20,570 | €17,255 | -€3,315 | -16.1% |
| Equity | 10/15 | €19,069 | €13,033 | -€6,036 | -31.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,094 | - | -€2,094 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €235 | - | -€235 | |
| Profit (loss) carried forward | 14 | -€1,617 | -€5,559 | -€3,941 | -244% |
| Amounts payable | 17/49 | €1,501 | €4,222 | +€2,721 | +181% |
| Amounts payable within one year | 42/48 | €1,501 | €4,222 | +€2,721 | +181% |
| Trade debts | 44 | €353 | €2,780 | +€2,427 | +688% |
| Suppliers | 440/4 | €353 | €2,780 | +€2,427 | +688% |
| Taxes, remuneration and social security | 45 | €157 | - | -€157 | |
| Taxes | 450/3 | €157 | - | -€157 | |
| Other amounts payable | 47/48 | €991 | €1,442 | +€450 | +45.4% |
| Other operating charges | 640/8 | €523 | €505 | -€18 | -3.5% |
| Gross operating margin | 9900 | €444 | -€5,396 | -€5,840 | |
| Operating profit (loss) | 9901 | -€80 | -€5,901 | -€5,822 | -7,316% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €126 | €135 | +€9 | +7.1% |
| Recurring financial charges | 65 | €126 | €135 | +€9 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€205 | -€6,036 | -€5,830 | -2,841% |
| Profit (loss) for the period | 9904 | -€205 | -€6,036 | -€5,830 | -2,841% |
| Profit (loss) for the period to be appropriated | 9905 | -€205 | -€6,036 | -€5,830 | -2,841% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.