PACT 6: 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.
PACT 6
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Short-term financial debts -€840,000
down €840,000 (-27.5%), from €3.1m to €2.2m
- Reserves +€649,893
up €649,893 (+50.1%), from €1.3m to €1.9m
- Financial charges -€6,514
down €6,514 (-12.4%), from €52,467 to €45,953
- Financial income +€4,211
up €4,211 (+0.6%), from €757,252 to €761,463
- Taxes +€975
up €975 (+1.5%), from €64,014 to €64,989
- Gross operating margin +€45
up €45 (+8.7%), from -€518 to -€472
- Other operating charges +€41
up €41 (+35.7%), from €115 to €156
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 | €6,156,543 | €5,966,436 | -€190,107 | -3.1% |
| Fixed assets | 21/28 | €5,700,000 | €5,700,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,700,000 | €5,700,000 | = | 0.0% |
| Current assets | 29/58 | €456,543 | €266,436 | -€190,107 | -41.6% |
| Amounts receivable within one year | 40/41 | €163,162 | €163,450 | +€288 | +0.2% |
| Other amounts receivable | 41 | €163,162 | €163,450 | +€288 | +0.2% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €143,381 | €102,986 | -€40,395 | -28.2% |
| Total equity and liabilities | 10/49 | €6,156,543 | €5,966,436 | -€190,107 | -3.1% |
| Equity | 10/15 | €3,096,543 | €3,746,436 | +€649,893 | +21.0% |
| Contributions | 10/11 | €1,800,000 | €1,800,000 | = | 0.0% |
| Reserves | 13 | €1,296,543 | €1,946,436 | +€649,893 | +50.1% |
| Non-distributable reserves | 130/1 | €1,296,543 | €1,946,436 | +€649,893 | +50.1% |
| Reserves not available under the articles | 1311 | - | €1,946,436 | +€1.9m | |
| Other | 1319 | €1,296,543 | - | -€1.3m | |
| Amounts payable | 17/49 | €3,060,000 | €2,220,000 | -€840,000 | -27.5% |
| Amounts payable within one year | 42/48 | €3,060,000 | €2,220,000 | -€840,000 | -27.5% |
| Financial debts | 43 | €3,060,000 | €2,220,000 | -€840,000 | -27.5% |
| Other loans | 439 | €3,060,000 | €2,220,000 | -€840,000 | -27.5% |
| Other operating charges | 640/8 | €115 | €156 | +€41 | +35.7% |
| Gross operating margin | 9900 | -€518 | -€472 | +€45 | +8.7% |
| Operating profit (loss) | 9901 | -€633 | -€628 | +€4 | +0.6% |
| Financial income | 75/76B | €757,252 | €761,463 | +€4,211 | +0.6% |
| Recurring financial income | 75 | €757,252 | €761,463 | +€4,211 | +0.6% |
| Financial charges | 65/66B | €52,467 | €45,953 | -€6,514 | -12.4% |
| Recurring financial charges | 65 | €52,467 | €45,953 | -€6,514 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €704,153 | €714,882 | +€10,729 | +1.5% |
| Income taxes | 67/77 | €64,014 | €64,989 | +€975 | +1.5% |
| Profit (loss) for the period | 9904 | €640,139 | €649,893 | +€9,754 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €640,139 | €649,893 | +€9,754 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.