PASCAL LION: 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.
What changed
PASCAL LION
NACE 73.300, Public relations and communication consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-
2023 · €19,888-€19,888
Equity
€43,615
2023 · €43,615
Cash
€3,403
2023 · €3,403
Balance sheet total
€128,981
2023 · €128,981
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€19,888
no longer reported in 2024 (was €19,888)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,981 | €128,981 | = | 0.0% |
| Current assets | 29/58 | €128,981 | €128,981 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €125,578 | €125,578 | = | 0.0% |
| Trade receivables | 40 | €125,578 | €125,578 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,403 | €3,403 | = | 0.0% |
| Total equity and liabilities | 10/49 | €128,981 | €128,981 | = | 0.0% |
| Equity | 10/15 | €43,615 | €43,615 | = | 0.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €16,218 | €16,218 | = | 0.0% |
| Distributable reserves | 133 | €16,218 | €16,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,397 | €5,397 | = | 0.0% |
| Amounts payable | 17/49 | €85,366 | €85,366 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85,366 | €85,366 | = | 0.0% |
| Trade debts | 44 | €10,288 | €10,288 | = | 0.0% |
| Suppliers | 440/4 | €10,288 | €10,288 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €52,770 | €52,770 | = | 0.0% |
| Taxes | 450/3 | €9,394 | €9,394 | = | 0.0% |
| Remuneration and social security | 454/9 | €43,376 | €43,376 | = | 0.0% |
| Other amounts payable | 47/48 | €22,308 | €22,308 | = | 0.0% |
| Gross operating margin | 9900 | €19,888 | - | -€19,888 | |
| Operating profit (loss) | 9901 | €19,888 | - | -€19,888 | |
| Profit (loss) for the period before taxes | 9903 | €19,888 | - | -€19,888 | |
| Profit (loss) for the period | 9904 | €19,888 | - | -€19,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,888 | - | -€19,888 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.