PAKIO: what changed
Two fiscal 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.
PAKIO
Largest movements
- Receivables within one year -€6,781
down €6,781 (-12.4%), from €54,823 to €48,042
of which Other amounts receivable: -€7,321
- Tangible fixed assets +€4,177
up €4,177 (+16.1%), from €25,907 to €30,084
of which Furniture and vehicles: +€6,834
- Cash -€1,234
down €1,234 (-20.9%), from €5,893 to €4,658
mainly Investment in fixed assets (net) (-€14,158) and Net result for the year (-€2,982)
- Profit (loss) carried forward -€2,982
down €2,982 (-4.6%), from €64,594 to €61,611
- Depreciation -€2,140
down €2,140 (-17.9%), from €11,971 to €9,831
- Gross operating margin -€892
down €892 (-9.8%), from €9,086 to €8,194
- Other operating charges -€591
down €591 (-80.4%), from €735 to €144
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 | €88,058 | €85,086 | -€2,972 | -3.4% |
| Fixed assets | 21/28 | €25,907 | €30,234 | +€4,327 | +16.7% |
| Tangible fixed assets | 22/27 | €25,907 | €30,084 | +€4,177 | +16.1% |
| Land and buildings | 22 | €5,221 | €4,681 | -€540 | -10.3% |
| Plant, machinery and equipment | 23 | €2,778 | €1,742 | -€1,036 | -37.3% |
| Furniture and vehicles | 24 | €9,258 | €16,093 | +€6,834 | +73.8% |
| Other tangible fixed assets | 26 | €8,650 | €7,568 | -€1,082 | -12.5% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €62,151 | €54,852 | -€7,299 | -11.7% |
| Amounts receivable within one year | 40/41 | €54,823 | €48,042 | -€6,781 | -12.4% |
| Trade receivables | 40 | €2,355 | €2,895 | +€540 | +22.9% |
| Other amounts receivable | 41 | €52,468 | €45,147 | -€7,321 | -14.0% |
| Cash at bank and in hand | 54/58 | €5,893 | €4,658 | -€1,234 | -20.9% |
| Deferred charges and accrued income | 490/1 | €1,436 | €2,151 | +€716 | +49.9% |
| Total equity and liabilities | 10/49 | €88,058 | €85,086 | -€2,972 | -3.4% |
| Equity | 10/15 | €84,594 | €81,611 | -€2,982 | -3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,594 | €61,611 | -€2,982 | -4.6% |
| Amounts payable | 17/49 | €3,464 | €3,474 | +€10 | +0.3% |
| Amounts payable within one year | 42/48 | €3,464 | €3,474 | +€10 | +0.3% |
| Trade debts | 44 | €1,835 | €1,261 | -€574 | -31.3% |
| Suppliers | 440/4 | €1,835 | €1,261 | -€574 | -31.3% |
| Advances received on contracts in progress | 46 | €600 | €600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,029 | €1,614 | +€584 | +56.8% |
| Taxes | 450/3 | €1,029 | €1,614 | +€584 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,971 | €9,831 | -€2,140 | -17.9% |
| Other operating charges | 640/8 | €735 | €144 | -€591 | -80.4% |
| Gross operating margin | 9900 | €9,086 | €8,194 | -€892 | -9.8% |
| Operating profit (loss) | 9901 | -€3,621 | -€1,781 | +€1,840 | +50.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €45 | €46 | +€1 | +1.1% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,666 | -€1,822 | +€1,845 | +50.3% |
| Income taxes | 67/77 | €1,125 | €1,160 | +€36 | +3.2% |
| Profit (loss) for the period | 9904 | -€4,791 | -€2,982 | +€1,809 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,791 | -€2,982 | +€1,809 | +37.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.