PACRIMOBEL: 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.
PACRIMOBEL
Largest movements
- Tangible fixed assets -€15,550
down €15,550 (-4.3%), from €359,150 to €343,600
- Cash +€10,318
up €10,318 (+44.5%), from €23,202 to €33,520
mainly Depreciation (+€15,550) and Net result for the year (+€14,057)
- Debts after one year -€17,582
down €17,582 (-12.2%), from €144,153 to €126,571
of which Financial debts: -€17,582
- Reserves +€14,057
up €14,057 (+79.6%), from €17,663 to €31,720
- Gross operating margin +€2,482
up €2,482 (+6.4%), from €39,066 to €41,547
- Taxes +€962
up €962 (+17.2%), from €5,598 to €6,560
- Financial charges -€556
down €556 (-10.3%), from €5,387 to €4,831
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 | €382,352 | €377,120 | -€5,232 | -1.4% |
| Fixed assets | 21/28 | €359,150 | €343,600 | -€15,550 | -4.3% |
| Tangible fixed assets | 22/27 | €359,150 | €343,600 | -€15,550 | -4.3% |
| Land and buildings | 22 | €359,150 | €343,600 | -€15,550 | -4.3% |
| Current assets | 29/58 | €23,202 | €33,520 | +€10,318 | +44.5% |
| Cash at bank and in hand | 54/58 | €23,202 | €33,520 | +€10,318 | +44.5% |
| Total equity and liabilities | 10/49 | €382,352 | €377,120 | -€5,232 | -1.4% |
| Equity | 10/15 | €217,663 | €231,720 | +€14,057 | +6.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €17,663 | €31,720 | +€14,057 | +79.6% |
| Distributable reserves | 133 | €17,663 | €31,720 | +€14,057 | +79.6% |
| Amounts payable | 17/49 | €164,689 | €145,400 | -€19,289 | -11.7% |
| Amounts payable after more than one year | 17 | €144,153 | €126,571 | -€17,582 | -12.2% |
| Financial debts | 170/4 | €135,403 | €117,821 | -€17,582 | -13.0% |
| Other amounts payable | 178/9 | €8,750 | €8,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,363 | €18,740 | -€1,624 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €17,182 | €17,582 | +€399 | +2.3% |
| Taxes, remuneration and social security | 45 | €3,181 | €1,158 | -€2,023 | -63.6% |
| Taxes | 450/3 | €3,181 | €1,158 | -€2,023 | -63.6% |
| Accrued charges and deferred income | 492/3 | €173 | €89 | -€83 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,550 | €15,550 | = | 0.0% |
| Other operating charges | 640/8 | €535 | €550 | +€14 | +2.7% |
| Gross operating margin | 9900 | €39,066 | €41,547 | +€2,482 | +6.4% |
| Operating profit (loss) | 9901 | €22,980 | €25,448 | +€2,467 | +10.7% |
| Financial charges | 65/66B | €5,387 | €4,831 | -€556 | -10.3% |
| Recurring financial charges | 65 | €5,387 | €4,831 | -€556 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €17,593 | €20,617 | +€3,024 | +17.2% |
| Income taxes | 67/77 | €5,598 | €6,560 | +€962 | +17.2% |
| Profit (loss) for the period | 9904 | €11,995 | €14,057 | +€2,062 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,995 | €14,057 | +€2,062 | +17.2% |
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 22 October 2026 via checked.be.