PACL Consulting: 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.
PACL Consulting
Largest movements
- Cash +€28,627
up €28,627 (+55.3%), from €51,804 to €80,430
mainly Net result for the year (+€58,362) and Other debts (+€17,333)
- Tangible fixed assets -€6,874
down €6,874 (-37.8%), from €18,193 to €11,319
of which Furniture and vehicles: -€6,168
- Other debts +€17,333
up €17,333 (+92.1%), from €18,820 to €36,153
- Reserves +€4,781
up €4,781 (+8.9%), from €53,581 to €58,362
- Gross operating margin +€8,904
up €8,904 (+12.3%), from €72,498 to €81,402
- Depreciation +€3,372
up €3,372 (+96.3%), from €3,502 to €6,874
- Taxes +€1,077
up €1,077 (+7.8%), from €13,835 to €14,912
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 | €85,425 | €107,641 | +€22,216 | +26.0% |
| Fixed assets | 21/28 | €18,193 | €11,319 | -€6,874 | -37.8% |
| Tangible fixed assets | 22/27 | €18,193 | €11,319 | -€6,874 | -37.8% |
| Plant, machinery and equipment | 23 | €454 | - | -€454 | |
| Furniture and vehicles | 24 | €15,859 | €9,691 | -€6,168 | -38.9% |
| Other tangible fixed assets | 26 | €1,880 | €1,628 | -€252 | -13.4% |
| Current assets | 29/58 | €67,231 | €96,322 | +€29,090 | +43.3% |
| Amounts receivable within one year | 40/41 | €15,428 | €15,891 | +€464 | +3.0% |
| Trade receivables | 40 | €15,428 | €15,891 | +€464 | +3.0% |
| Cash at bank and in hand | 54/58 | €51,804 | €80,430 | +€28,627 | +55.3% |
| Total equity and liabilities | 10/49 | €85,425 | €107,641 | +€22,216 | +26.0% |
| Equity | 10/15 | €55,581 | €60,362 | +€4,781 | +8.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,581 | €58,362 | +€4,781 | +8.9% |
| Distributable reserves | 133 | €53,581 | €58,362 | +€4,781 | +8.9% |
| Amounts payable | 17/49 | €29,843 | €47,278 | +€17,435 | +58.4% |
| Amounts payable within one year | 42/48 | €29,843 | €47,278 | +€17,435 | +58.4% |
| Trade debts | 44 | €10 | €583 | +€573 | +5,739% |
| Suppliers | 440/4 | €10 | €583 | +€573 | +5,739% |
| Taxes, remuneration and social security | 45 | €11,013 | €10,542 | -€472 | -4.3% |
| Taxes | 450/3 | €11,013 | €10,542 | -€472 | -4.3% |
| Other amounts payable | 47/48 | €18,820 | €36,153 | +€17,333 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,502 | €6,874 | +€3,372 | +96.3% |
| Other operating charges | 640/8 | €1,096 | €1,052 | -€45 | -4.1% |
| Gross operating margin | 9900 | €72,498 | €81,402 | +€8,904 | +12.3% |
| Operating profit (loss) | 9901 | €67,899 | €73,476 | +€5,577 | +8.2% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €483 | €207 | -€276 | -57.1% |
| Recurring financial charges | 65 | €483 | €207 | -€276 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €67,416 | €73,274 | +€5,858 | +8.7% |
| Income taxes | 67/77 | €13,835 | €14,912 | +€1,077 | +7.8% |
| Profit (loss) for the period | 9904 | €53,581 | €58,362 | +€4,781 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,581 | €58,362 | +€4,781 | +8.9% |
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 14 October 2026 via checked.be.