PACOUILL 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.
PACOUILL CONSULTING
Largest movements
- Cash +€50,698
up €50,698 (+169%), from €30,008 to €80,706
mainly Net result for the year (+€53,272) and Tax, wage and social debts (+€16,735)
- Receivables within one year +€15,676
up €15,676 (+132%), from €11,864 to €27,540
of which Other amounts receivable: +€15,600
- Deferred charges and accrued income -€2,424
down €2,424 (-100%), from €2,424 to €0
- Financial fixed assets +€2,200
new in 2025: €2,200
- Profit (loss) carried forward +€53,272
up €53,272 (+185%), from €28,749 to €82,020
- Tax, wage and social debts +€16,735
up €16,735 (+203%), from €8,244 to €24,979
of which Taxes: +€16,735
- Other debts -€4,534
down €4,534 (-100%), from €4,534 to €0
- Gross operating margin +€31,346
up €31,346 (+87.0%), from €36,042 to €67,388
- Taxes +€6,533
up €6,533 (+90.2%), from €7,244 to €13,777
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 | €44,868 | €110,817 | +€65,949 | +147% |
| Fixed assets | 21/28 | €572 | €2,571 | +€1,999 | +349% |
| Tangible fixed assets | 22/27 | €572 | €371 | -€201 | -35.1% |
| Furniture and vehicles | 24 | €572 | €371 | -€201 | -35.1% |
| Financial fixed assets | 28 | - | €2,200 | +€2,200 | |
| Current assets | 29/58 | €44,296 | €108,246 | +€63,950 | +144% |
| Amounts receivable within one year | 40/41 | €11,864 | €27,540 | +€15,676 | +132% |
| Trade receivables | 40 | €11,250 | €11,326 | +€76 | +0.7% |
| Other amounts receivable | 41 | €614 | €16,214 | +€15,600 | +2,542% |
| Cash at bank and in hand | 54/58 | €30,008 | €80,706 | +€50,698 | +169% |
| Deferred charges and accrued income | 490/1 | €2,424 | €0 | -€2,424 | -100% |
| Total equity and liabilities | 10/49 | €44,868 | €110,817 | +€65,949 | +147% |
| Equity | 10/15 | €31,749 | €85,020 | +€53,272 | +168% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,749 | €82,020 | +€53,272 | +185% |
| Amounts payable | 17/49 | €13,119 | €25,797 | +€12,678 | +96.6% |
| Amounts payable within one year | 42/48 | €13,119 | €25,797 | +€12,678 | +96.6% |
| Trade debts | 44 | €341 | €818 | +€477 | +140% |
| Suppliers | 440/4 | €341 | €818 | +€477 | +140% |
| Taxes, remuneration and social security | 45 | €8,244 | €24,979 | +€16,735 | +203% |
| Taxes | 450/3 | €8,244 | €24,979 | +€16,735 | +203% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €4,534 | €0 | -€4,534 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €201 | +€171 | +565% |
| Other operating charges | 640/8 | - | €76 | +€76 | |
| Gross operating margin | 9900 | €36,042 | €67,388 | +€31,346 | +87.0% |
| Operating profit (loss) | 9901 | €36,012 | €67,111 | +€31,099 | +86.4% |
| Financial charges | 65/66B | €19 | €62 | +€43 | +231% |
| Recurring financial charges | 65 | €19 | €62 | +€43 | +231% |
| Profit (loss) for the period before taxes | 9903 | €35,993 | €67,049 | +€31,056 | +86.3% |
| Income taxes | 67/77 | €7,244 | €13,777 | +€6,533 | +90.2% |
| Profit (loss) for the period | 9904 | €28,749 | €53,272 | +€24,523 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,749 | €53,272 | +€24,523 | +85.3% |
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 1 November 2026 via checked.be.