PACOBI: 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.
PACOBI
Largest movements
- Receivables within one year -€65,691
down €65,691 (-66.2%), from €99,282 to €33,591
- Cash +€21,164
up €21,164 (+3079.5%), from €687 to €21,851
mainly Receivables within one year (+€65,691) and Net result for the year (+€33,212)
- Debts after one year -€100,118
down €100,118 (-10.1%), from €993,787 to €893,670
- Profit (loss) carried forward +€33,212
up €33,212 (+16.5%), from €200,990 to €234,202
- Current portion of long-term debt +€32,164
up €32,164 (+49.9%), from €64,395 to €96,559
- Financial income -€170,594
down €170,594 (-68.0%), from €250,770 to €80,176
- Financial charges -€4,700
down €4,700 (-10.4%), from €45,316 to €40,616
- Gross operating margin -€2,253
down €2,253 (-63.2%), from -€3,567 to -€5,821
- Other operating charges -€370
down €370 (-41.2%), from €898 to €528
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 | €1,813,310 | €1,768,783 | -€44,527 | -2.5% |
| Fixed assets | 21/28 | €1,713,340 | €1,713,340 | = | 0.0% |
| Financial fixed assets | 28 | €1,713,340 | €1,713,340 | = | 0.0% |
| Current assets | 29/58 | €99,970 | €55,443 | -€44,527 | -44.5% |
| Amounts receivable within one year | 40/41 | €99,282 | €33,591 | -€65,691 | -66.2% |
| Other amounts receivable | 41 | €99,282 | €33,591 | -€65,691 | -66.2% |
| Cash at bank and in hand | 54/58 | €687 | €21,851 | +€21,164 | +3079.5% |
| Total equity and liabilities | 10/49 | €1,813,310 | €1,768,783 | -€44,527 | -2.5% |
| Equity | 10/15 | €650,990 | €684,202 | +€33,212 | +5.1% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,990 | €234,202 | +€33,212 | +16.5% |
| Amounts payable | 17/49 | €1,162,320 | €1,084,581 | -€77,739 | -6.7% |
| Amounts payable after more than one year | 17 | €993,787 | €893,670 | -€100,118 | -10.1% |
| Financial debts | 170/4 | €993,787 | €893,670 | -€100,118 | -10.1% |
| Amounts payable within one year | 42/48 | €168,533 | €190,911 | +€22,378 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €64,395 | €96,559 | +€32,164 | +49.9% |
| Trade debts | 44 | - | €127 | +€127 | |
| Suppliers | 440/4 | - | €127 | +€127 | |
| Other amounts payable | 47/48 | €104,138 | €94,225 | -€9,913 | -9.5% |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | -€3,567 | -€5,821 | -€2,253 | -63.2% |
| Operating profit (loss) | 9901 | -€4,465 | -€6,349 | -€1,883 | -42.2% |
| Financial income | 75/76B | €250,770 | €80,176 | -€170,594 | -68.0% |
| Recurring financial income | 75 | €250,770 | €80,176 | -€170,594 | -68.0% |
| Financial charges | 65/66B | €45,316 | €40,616 | -€4,700 | -10.4% |
| Recurring financial charges | 65 | €45,316 | €40,616 | -€4,700 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €200,990 | €33,212 | -€167,778 | -83.5% |
| Profit (loss) for the period | 9904 | €200,990 | €33,212 | -€167,778 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €200,990 | €33,212 | -€167,778 | -83.5% |
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.