PACMANIA: what changed
Two fiscal 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.
PACMANIA
Largest movements
- Stocks and contracts -€6,151
down €6,151 (-45.8%), from €13,442 to €7,292
- Receivables within one year +€2,630
up €2,630 (+124.7%), from €2,109 to €4,739
of which Other amounts receivable: +€2,630
- Profit (loss) carried forward -€10,903
down €10,903 (-415.0%), from -€2,627 to -€13,530
- Trade debts +€4,241
up €4,241 (+479.7%), from €884 to €5,126
- Tax, wage and social debts +€3,333
up €3,333 (+80.9%), from €4,121 to €7,453
of which Taxes: +€1,816
- Turnover -€10,189
down €10,189 (-4.4%), from €231,039 to €220,850
- Gross operating margin -€9,849
down €9,849 (-21.3%), from €46,240 to €36,391
- Purchases and services +€2,924
up €2,924 (+1.6%), from €185,038 to €187,963
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 | €21,241 | €17,913 | -€3,329 | -15.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €21,241 | €17,913 | -€3,329 | -15.7% |
| Stocks and contracts in progress | 3 | €13,442 | €7,292 | -€6,151 | -45.8% |
| Stocks | 30/36 | €13,442 | €7,292 | -€6,151 | -45.8% |
| Amounts receivable within one year | 40/41 | €2,109 | €4,739 | +€2,630 | +124.7% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €2,109 | €4,739 | +€2,630 | +124.7% |
| Cash at bank and in hand | 54/58 | €5,690 | €5,882 | +€192 | +3.4% |
| Total equity and liabilities | 10/49 | €21,241 | €17,913 | -€3,329 | -15.7% |
| Equity | 10/15 | €15,973 | €5,070 | -€10,903 | -68.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,627 | -€13,530 | -€10,903 | -415.0% |
| Amounts payable | 17/49 | €5,269 | €12,843 | +€7,574 | +143.8% |
| Amounts payable within one year | 42/48 | €5,269 | €12,843 | +€7,574 | +143.8% |
| Trade debts | 44 | €884 | €5,126 | +€4,241 | +479.7% |
| Suppliers | 440/4 | €884 | €5,126 | +€4,241 | +479.7% |
| Taxes, remuneration and social security | 45 | €4,121 | €7,453 | +€3,333 | +80.9% |
| Taxes | 450/3 | €0 | €1,816 | +€1,816 | |
| Remuneration and social security | 454/9 | €4,121 | €5,637 | +€1,516 | +36.8% |
| Other amounts payable | 47/48 | €264 | €264 | = | 0.0% |
| Turnover | 70 | €231,039 | €220,850 | -€10,189 | -4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €185,038 | €187,963 | +€2,924 | +1.6% |
| Remuneration, social security and pensions | 62 | €43,811 | €45,446 | +€1,635 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €240 | = | 0.0% |
| Other operating charges | 640/8 | €1,094 | €1,536 | +€441 | +40.3% |
| Gross operating margin | 9900 | €46,240 | €36,391 | -€9,849 | -21.3% |
| Operating profit (loss) | 9901 | €1,095 | -€10,831 | -€11,926 | |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,023 | -€10,903 | -€11,926 | |
| Profit (loss) for the period | 9904 | €1,023 | -€10,903 | -€11,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,023 | -€10,903 | -€11,926 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.