PACOJE & C°: 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.
PACOJE & C°
Largest movements
- Receivables within one year +€1,657
up €1,657 (+184%), from €900 to €2,557
of which Trade receivables: +€1,196
- Profit (loss) carried forward +€6,791
up €6,791 (+12.5%), from €54,311 to €61,102
- Other debts -€2,500
down €2,500 (-16.4%), from €15,232 to €12,732
- Tax, wage and social debts -€2,207
down €2,207 (-96.5%), from €2,287 to €80
of which Remuneration and social security: -€1,250
- Gross operating margin +€11,633
up €11,633, from -€4,535 to €7,098
- Financial income +€1,071
up €1,071 (+203%), from €528 to €1,598
- Depreciation -€104
no longer reported in 2025 (was €104)
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 | €94,146 | €96,053 | +€1,907 | +2.0% |
| Current assets | 29/58 | €94,146 | €96,053 | +€1,907 | +2.0% |
| Amounts receivable within one year | 40/41 | €900 | €2,557 | +€1,657 | +184% |
| Trade receivables | 40 | €900 | €2,096 | +€1,196 | +133% |
| Other amounts receivable | 41 | - | €461 | +€461 | |
| Current investments | 50/53 | €44,557 | €44,557 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,329 | €48,939 | +€610 | +1.3% |
| Deferred charges and accrued income | 490/1 | €360 | - | -€360 | |
| Total equity and liabilities | 10/49 | €94,146 | €96,053 | +€1,907 | +2.0% |
| Equity | 10/15 | €76,311 | €83,102 | +€6,791 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,311 | €61,102 | +€6,791 | +12.5% |
| Amounts payable | 17/49 | €17,835 | €12,951 | -€4,884 | -27.4% |
| Amounts payable within one year | 42/48 | €17,835 | €12,951 | -€4,884 | -27.4% |
| Trade debts | 44 | €316 | €139 | -€177 | -56.1% |
| Suppliers | 440/4 | €316 | €139 | -€177 | -56.1% |
| Taxes, remuneration and social security | 45 | €2,287 | €80 | -€2,207 | -96.5% |
| Taxes | 450/3 | €1,037 | €80 | -€957 | -92.3% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €15,232 | €12,732 | -€2,500 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | - | -€104 | |
| Other operating charges | 640/8 | €1,777 | €1,833 | +€56 | +3.2% |
| Gross operating margin | 9900 | -€4,535 | €7,098 | +€11,633 | |
| Operating profit (loss) | 9901 | -€6,416 | €5,265 | +€11,681 | |
| Financial income | 75/76B | €528 | €1,598 | +€1,071 | +203% |
| Recurring financial income | 75 | €528 | €1,598 | +€1,071 | +203% |
| Financial charges | 65/66B | €68 | €72 | +€5 | +6.8% |
| Recurring financial charges | 65 | €68 | €72 | +€5 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,956 | €6,791 | +€12,747 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€5,957 | €6,791 | +€12,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,957 | €6,791 | +€12,747 |
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 19 October 2026 via checked.be.