PACT Consultants: 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 Consultants
Largest movements
- Cash -€114,148
down €114,148 (-57.6%), from €198,223 to €84,075
mainly Receivables within one year (-€71,961) and Trade debts (-€52,784)
- Receivables within one year +€71,961
up €71,961 (+102%), from €70,687 to €142,647
of which Trade receivables: +€97,088
- Financial fixed assets +€8,220
new in 2025: €8,220
- Trade debts -€52,784
down €52,784 (-24.1%), from €218,748 to €165,964
- Reserves +€21,455
up €21,455 (+127%), from €16,848 to €38,304
- Other debts -€20,077
down €20,077 (-99.6%), from €20,151 to €74
- Tax, wage and social debts +€16,273
up €16,273 (+255%), from €6,372 to €22,644
of which Taxes: +€13,983
- Gross operating margin +€48,170
up €48,170 (+195%), from €24,689 to €72,859
- Staff costs +€40,092
new in 2025: €40,092
- Taxes +€2,871
up €2,871 (+47.2%), from €6,086 to €8,957
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 | €272,433 | €237,386 | -€35,047 | -12.9% |
| Fixed assets | 21/28 | €3,524 | €10,664 | +€7,140 | +203% |
| Tangible fixed assets | 22/27 | €3,524 | €2,444 | -€1,080 | -30.6% |
| Plant, machinery and equipment | 23 | €3,524 | €2,444 | -€1,080 | -30.6% |
| Financial fixed assets | 28 | - | €8,220 | +€8,220 | |
| Current assets | 29/58 | €268,909 | €226,722 | -€42,187 | -15.7% |
| Amounts receivable within one year | 40/41 | €70,687 | €142,647 | +€71,961 | +102% |
| Trade receivables | 40 | €45,110 | €142,198 | +€97,088 | +215% |
| Other amounts receivable | 41 | €25,577 | €449 | -€25,127 | -98.2% |
| Cash at bank and in hand | 54/58 | €198,223 | €84,075 | -€114,148 | -57.6% |
| Total equity and liabilities | 10/49 | €272,433 | €237,386 | -€35,047 | -12.9% |
| Equity | 10/15 | €26,848 | €48,304 | +€21,455 | +79.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,848 | €38,304 | +€21,455 | +127% |
| Distributable reserves | 133 | €16,848 | €38,304 | +€21,455 | +127% |
| Amounts payable | 17/49 | €245,585 | €189,082 | -€56,503 | -23.0% |
| Amounts payable within one year | 42/48 | €245,585 | €189,082 | -€56,503 | -23.0% |
| Financial debts | 43 | €314 | €399 | +€85 | +27.1% |
| Other loans | 439 | €314 | €399 | +€85 | +27.1% |
| Trade debts | 44 | €218,748 | €165,964 | -€52,784 | -24.1% |
| Suppliers | 440/4 | €218,748 | €165,964 | -€52,784 | -24.1% |
| Taxes, remuneration and social security | 45 | €6,372 | €22,644 | +€16,273 | +255% |
| Taxes | 450/3 | €6,372 | €20,355 | +€13,983 | +219% |
| Remuneration and social security | 454/9 | - | €2,289 | +€2,289 | |
| Other amounts payable | 47/48 | €20,151 | €74 | -€20,077 | -99.6% |
| Remuneration, social security and pensions | 62 | - | €40,092 | +€40,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €1,080 | = | 0.0% |
| Other operating charges | 640/8 | €902 | €1,007 | +€104 | +11.6% |
| Gross operating margin | 9900 | €24,689 | €72,859 | +€48,170 | +195% |
| Operating profit (loss) | 9901 | €22,706 | €30,680 | +€7,974 | +35.1% |
| Financial charges | 65/66B | €463 | €267 | -€195 | -42.2% |
| Recurring financial charges | 65 | €463 | €267 | -€195 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €22,244 | €30,413 | +€8,169 | +36.7% |
| Income taxes | 67/77 | €6,086 | €8,957 | +€2,871 | +47.2% |
| Profit (loss) for the period | 9904 | €16,157 | €21,455 | +€5,298 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,157 | €21,455 | +€5,298 | +32.8% |
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 28 October 2026 via checked.be.