PAKITA: 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.
PAKITA
Largest movements
- Tangible fixed assets +€37,088
up €37,088 (+228%), from €16,267 to €53,355
- Cash -€8,597
down €8,597 (-76.4%), from €11,252 to €2,655
mainly Investment in fixed assets (net) (-€42,218) and Trade debts (-€21,653)
- Deferred charges and accrued income -€4,588
no longer reported in 2025 (was €4,588)
- Receivables within one year +€4,438
up €4,438 (+11.9%), from €37,193 to €41,631
of which Trade receivables: +€4,456
- Debts after one year +€31,333
up €31,333 (+431%), from €7,263 to €38,596
- Trade debts -€21,653
down €21,653 (-84.1%), from €25,737 to €4,085
- Profit (loss) carried forward +€8,519
up €8,519 (+49.0%), from €17,383 to €25,902
- Other debts +€3,946
new in 2025: €3,946
- Tax, wage and social debts +€3,441
up €3,441 (+81.3%), from €4,234 to €7,675
of which Taxes: +€2,466
- Depreciation -€8,342
down €8,342 (-61.9%), from €13,472 to €5,130
- Taxes +€4,201
up €4,201 (+673%), from €624 to €4,825
- Gross operating margin +€3,890
up €3,890 (+21.5%), from €18,071 to €21,961
- Financial charges -€1,317
down €1,317 (-38.7%), from €3,402 to €2,085
- Other operating charges +€718
up €718 (+125%), from €574 to €1,291
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 | €69,300 | €97,641 | +€28,341 | +40.9% |
| Fixed assets | 21/28 | €16,267 | €53,355 | +€37,088 | +228% |
| Tangible fixed assets | 22/27 | €16,267 | €53,355 | +€37,088 | +228% |
| Furniture and vehicles | 24 | €16,267 | €53,355 | +€37,088 | +228% |
| Current assets | 29/58 | €53,033 | €44,286 | -€8,747 | -16.5% |
| Amounts receivable within one year | 40/41 | €37,193 | €41,631 | +€4,438 | +11.9% |
| Trade receivables | 40 | €34,510 | €38,966 | +€4,456 | +12.9% |
| Other amounts receivable | 41 | €2,683 | €2,665 | -€18 | -0.7% |
| Cash at bank and in hand | 54/58 | €11,252 | €2,655 | -€8,597 | -76.4% |
| Deferred charges and accrued income | 490/1 | €4,588 | - | -€4,588 | |
| Total equity and liabilities | 10/49 | €69,300 | €97,641 | +€28,341 | +40.9% |
| Equity | 10/15 | €25,443 | €33,962 | +€8,519 | +33.5% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €17,383 | €25,902 | +€8,519 | +49.0% |
| Amounts payable | 17/49 | €43,857 | €63,679 | +€19,822 | +45.2% |
| Amounts payable after more than one year | 17 | €7,263 | €38,596 | +€31,333 | +431% |
| Financial debts | 170/4 | €7,263 | €38,596 | +€31,333 | +431% |
| Amounts payable within one year | 42/48 | €36,594 | €24,883 | -€11,711 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €6,622 | €9,177 | +€2,555 | +38.6% |
| Trade debts | 44 | €25,737 | €4,085 | -€21,653 | -84.1% |
| Suppliers | 440/4 | €25,737 | €4,085 | -€21,653 | -84.1% |
| Taxes, remuneration and social security | 45 | €4,234 | €7,675 | +€3,441 | +81.3% |
| Taxes | 450/3 | €534 | €3,000 | +€2,466 | +462% |
| Remuneration and social security | 454/9 | €3,700 | €4,675 | +€975 | +26.4% |
| Other amounts payable | 47/48 | - | €3,946 | +€3,946 | |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,472 | €5,130 | -€8,342 | -61.9% |
| Other operating charges | 640/8 | €574 | €1,291 | +€718 | +125% |
| Non-recurring operating charges | 66A | - | €111 | +€111 | |
| Gross operating margin | 9900 | €18,071 | €21,961 | +€3,890 | +21.5% |
| Operating profit (loss) | 9901 | €4,025 | €15,429 | +€11,404 | +283% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €3,402 | €2,085 | -€1,317 | -38.7% |
| Recurring financial charges | 65 | €3,402 | €2,085 | -€1,317 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €634 | €13,344 | +€12,710 | +2,005% |
| Income taxes | 67/77 | €624 | €4,825 | +€4,201 | +673% |
| Profit (loss) for the period | 9904 | €10 | €8,519 | +€8,509 | +86,298% |
| Profit (loss) for the period to be appropriated | 9905 | €10 | €8,519 | +€8,509 | +86,298% |
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 31 October 2026 via checked.be.