PACMAN 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.
PACMAN CONSULTING
Largest movements
- Cash -€13,002
down €13,002 (-36.5%), from €35,617 to €22,615
mainly Net result for the year (-€23,372) and Tax, wage and social debts (-€14,077)
- Profit (loss) carried forward -€22,822
down €22,822, from €7,701 to -€15,121
- Tax, wage and social debts -€14,077
down €14,077 (-59.7%), from €23,579 to €9,502
of which Taxes: -€12,668
- Other debts +€13,063
new in 2024: €13,063
- Trade debts +€10,407
up €10,407 (+45.5%), from €22,867 to €33,274
- Gross operating margin -€34,575
down €34,575, from €32,963 to -€1,612
- Other operating charges +€5,437
up €5,437 (+724.3%), from €751 to €6,188
- Staff costs -€3,991
down €3,991 (-22.1%), from €18,020 to €14,029
- Taxes -€2,855
down €2,855 (-67.7%), from €4,220 to €1,364
- Financial income -€525
down €525 (-21.8%), from €2,413 to €1,888
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.
Cash bridge derived
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 | €133,095 | €118,768 | -€14,327 | -10.8% |
| Fixed assets | 21/28 | €5,204 | €4,952 | -€253 | -4.9% |
| Tangible fixed assets | 22/27 | €4,269 | €4,017 | -€253 | -5.9% |
| Furniture and vehicles | 24 | €4,269 | €2,617 | -€1,653 | -38.7% |
| Other tangible fixed assets | 26 | - | €1,400 | +€1,400 | |
| Financial fixed assets | 28 | €935 | €935 | = | 0.0% |
| Current assets | 29/58 | €127,890 | €113,816 | -€14,074 | -11.0% |
| Amounts receivable within one year | 40/41 | €90,778 | €89,563 | -€1,215 | -1.3% |
| Trade receivables | 40 | €49,442 | €47,810 | -€1,632 | -3.3% |
| Other amounts receivable | 41 | €41,336 | €41,754 | +€418 | +1.0% |
| Cash at bank and in hand | 54/58 | €35,617 | €22,615 | -€13,002 | -36.5% |
| Deferred charges and accrued income | 490/1 | €1,496 | €1,638 | +€142 | +9.5% |
| Total equity and liabilities | 10/49 | €133,095 | €118,768 | -€14,327 | -10.8% |
| Equity | 10/15 | €86,301 | €62,929 | -€23,372 | -27.1% |
| Contributions | 10/11 | €61,600 | €61,600 | = | 0.0% |
| Capital | 10 | €61,600 | €61,600 | = | 0.0% |
| Issued capital | 100 | €61,600 | €61,600 | = | 0.0% |
| Reserves | 13 | €17,000 | €16,450 | -€550 | -3.2% |
| Non-distributable reserves | 130/1 | €2,000 | €1,450 | -€550 | -27.5% |
| Legal reserve | 130 | €2,000 | €1,450 | -€550 | -27.5% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,701 | -€15,121 | -€22,822 | |
| Amounts payable | 17/49 | €46,793 | €55,839 | +€9,045 | +19.3% |
| Amounts payable within one year | 42/48 | €46,446 | €55,839 | +€9,393 | +20.2% |
| Trade debts | 44 | €22,867 | €33,274 | +€10,407 | +45.5% |
| Suppliers | 440/4 | €22,867 | €33,274 | +€10,407 | +45.5% |
| Taxes, remuneration and social security | 45 | €23,579 | €9,502 | -€14,077 | -59.7% |
| Taxes | 450/3 | €21,523 | €8,855 | -€12,668 | -58.9% |
| Remuneration and social security | 454/9 | €2,056 | €648 | -€1,409 | -68.5% |
| Other amounts payable | 47/48 | - | €13,063 | +€13,063 | |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Remuneration, social security and pensions | 62 | €18,020 | €14,029 | -€3,991 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €1,653 | +€386 | +30.5% |
| Other operating charges | 640/8 | €751 | €6,188 | +€5,437 | +724.3% |
| Gross operating margin | 9900 | €32,963 | -€1,612 | -€34,575 | |
| Operating profit (loss) | 9901 | €12,926 | -€23,482 | -€36,408 | |
| Financial income | 75/76B | €2,413 | €1,888 | -€525 | -21.8% |
| Recurring financial income | 75 | €2,413 | €1,888 | -€525 | -21.8% |
| Financial charges | 65/66B | €99 | €414 | +€315 | +318.0% |
| Recurring financial charges | 65 | €99 | €414 | +€315 | +318.0% |
| Profit (loss) for the period before taxes | 9903 | €15,240 | -€22,008 | -€37,248 | |
| Income taxes | 67/77 | €4,220 | €1,364 | -€2,855 | -67.7% |
| Profit (loss) for the period | 9904 | €11,020 | -€23,372 | -€34,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,020 | -€23,372 | -€34,393 |
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 9 October 2026 via checked.be.