PACV CONSULTING SERVICES: 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.
PACV CONSULTING SERVICES
Largest movements
- Cash +€30,348
up €30,348 (+72.2%), from €42,016 to €72,363
mainly Net result for the year (+€116,734) and Depreciation (+€20,236)
- Receivables within one year -€13,248
down €13,248 (-39.2%), from €33,821 to €20,573
of which Trade receivables: -€10,421
- Tangible fixed assets -€6,788
down €6,788 (-11.8%), from €57,585 to €50,797
of which Furniture and vehicles: -€14,628
- Reserves +€13,734
up €13,734 (+13.2%), from €103,816 to €117,550
- Tax, wage and social debts -€4,750
down €4,750 (-38.6%), from €12,320 to €7,570
- Gross operating margin +€80,105
up €80,105 (+86.7%), from €92,379 to €172,484
- Taxes +€19,435
up €19,435 (+131%), from €14,860 to €34,295
- Depreciation -€6,066
down €6,066 (-23.1%), from €26,302 to €20,236
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 | €135,155 | €145,615 | +€10,460 | +7.7% |
| Fixed assets | 21/28 | €57,585 | €50,797 | -€6,788 | -11.8% |
| Tangible fixed assets | 22/27 | €57,585 | €50,797 | -€6,788 | -11.8% |
| Land and buildings | 22 | €10,821 | €19,255 | +€8,434 | +77.9% |
| Plant, machinery and equipment | 23 | €624 | €31 | -€593 | -95.1% |
| Furniture and vehicles | 24 | €45,383 | €30,755 | -€14,628 | -32.2% |
| Other tangible fixed assets | 26 | €756 | €756 | = | 0.0% |
| Current assets | 29/58 | €77,571 | €94,819 | +€17,248 | +22.2% |
| Amounts receivable within one year | 40/41 | €33,821 | €20,573 | -€13,248 | -39.2% |
| Trade receivables | 40 | €30,991 | €20,570 | -€10,421 | -33.6% |
| Other amounts receivable | 41 | €2,830 | €3 | -€2,827 | -99.9% |
| Cash at bank and in hand | 54/58 | €42,016 | €72,363 | +€30,348 | +72.2% |
| Deferred charges and accrued income | 490/1 | €1,734 | €1,882 | +€148 | +8.5% |
| Total equity and liabilities | 10/49 | €135,155 | €145,615 | +€10,460 | +7.7% |
| Equity | 10/15 | €122,416 | €136,150 | +€13,734 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,816 | €117,550 | +€13,734 | +13.2% |
| Distributable reserves | 133 | €103,816 | €117,550 | +€13,734 | +13.2% |
| Amounts payable | 17/49 | €12,739 | €9,465 | -€3,274 | -25.7% |
| Amounts payable within one year | 42/48 | €12,739 | €9,421 | -€3,319 | -26.1% |
| Trade debts | 44 | €420 | €911 | +€491 | +117% |
| Suppliers | 440/4 | €420 | €911 | +€491 | +117% |
| Taxes, remuneration and social security | 45 | €12,320 | €7,570 | -€4,750 | -38.6% |
| Taxes | 450/3 | €12,320 | €7,570 | -€4,750 | -38.6% |
| Other amounts payable | 47/48 | - | €940 | +€940 | |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,302 | €20,236 | -€6,066 | -23.1% |
| Other operating charges | 640/8 | €829 | €944 | +€116 | +13.9% |
| Gross operating margin | 9900 | €92,379 | €172,484 | +€80,105 | +86.7% |
| Operating profit (loss) | 9901 | €65,248 | €151,304 | +€86,056 | +132% |
| Financial income | 75/76B | €1,665 | €0 | -€1,665 | -100.0% |
| Recurring financial income | 75 | €1,665 | €0 | -€1,665 | -100.0% |
| Financial charges | 65/66B | €489 | €274 | -€214 | -43.9% |
| Recurring financial charges | 65 | €489 | €274 | -€214 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €66,424 | €151,030 | +€84,606 | +127% |
| Income taxes | 67/77 | €14,860 | €34,295 | +€19,435 | +131% |
| Profit (loss) for the period | 9904 | €51,563 | €116,734 | +€65,171 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €51,563 | €116,734 | +€65,171 | +126% |
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.