PASCAL P. POCHET INFORMATION TECHNOLOGY CONSULTING: what changed
What changed
PASCAL P. POCHET INFORMATION TECHNOLOGY CONSULTING
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€23,679
2024 · €34,546-€10,867
Equity
€356,945
2024 · €333,266+€23,679
Cash
€111,200
2024 · €99,532+€11,668
Balance sheet total
€368,534
2024 · €357,720+€10,814
Largest movements
Assets
- Cash +€11,668
up €11,668 (+11.7%), from €99,532 to €111,200
mainly Net result for the year (+€23,679) and Tax, wage and social debts (+€6,525)
Equity and liabilities
- Profit (loss) carried forward +€26,679
up €26,679 (+12.3%), from €216,206 to €242,885
- Other debts -€18,697
down €18,697 (-80.1%), from €23,350 to €4,653
- Tax, wage and social debts +€6,525
up €6,525 (+1,818%), from €359 to €6,884
Income statement
- Gross operating margin -€16,280
down €16,280 (-33.1%), from €49,154 to €32,874
- Taxes -€3,739
down €3,739 (-29.0%), from €12,909 to €9,170
- Depreciation -€1,556
no longer reported in 2025 (was €1,556)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,546
Gross operating margin
-€16,280
Depreciation
+€1,556
Other operating charges
-€12
Financial income
+€181
Financial charges
-€50
Taxes
+€3,739
Result 2025
€23,679
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,678
Investment
-€10
Financing
€0
Cash 2024
€99,532
From operations (derived)
+€11,678
Net result for the year
+€23,679
Receivables within one year
+€888
Deferred charges and accrued income
-€23
Trade debts
-€694
Tax, wage and social debts
+€6,525
Other debts
-€18,697
Investment (derived)
-€10
Current investments
-€10
Cash 2025
€111,200
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €357,720 | €368,534 | +€10,814 | +3.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €357,720 | €368,534 | +€10,814 | +3.0% |
| Amounts receivable within one year | 40/41 | €8,583 | €7,696 | -€888 | -10.3% |
| Trade receivables | 40 | €6,492 | €7,696 | +€1,203 | +18.5% |
| Other amounts receivable | 41 | €2,091 | - | -€2,091 | |
| Current investments | 50/53 | €249,605 | €249,616 | +€10 | 0.0% |
| Cash at bank and in hand | 54/58 | €99,532 | €111,200 | +€11,668 | +11.7% |
| Deferred charges and accrued income | 490/1 | - | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €357,720 | €368,534 | +€10,814 | +3.0% |
| Equity | 10/15 | €333,266 | €356,945 | +€23,679 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €110,860 | €107,860 | -€3,000 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,000 | €106,000 | -€3,000 | -2.8% |
| Profit (loss) carried forward | 14 | €216,206 | €242,885 | +€26,679 | +12.3% |
| Amounts payable | 17/49 | €24,454 | €11,589 | -€12,866 | -52.6% |
| Amounts payable within one year | 42/48 | €24,454 | €11,589 | -€12,866 | -52.6% |
| Trade debts | 44 | €745 | €52 | -€694 | -93.1% |
| Suppliers | 440/4 | €745 | €52 | -€694 | -93.1% |
| Taxes, remuneration and social security | 45 | €359 | €6,884 | +€6,525 | +1,818% |
| Taxes | 450/3 | €359 | €6,884 | +€6,525 | +1,818% |
| Other amounts payable | 47/48 | €23,350 | €4,653 | -€18,697 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,556 | - | -€1,556 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €49,154 | €32,874 | -€16,280 | -33.1% |
| Operating profit (loss) | 9901 | €47,211 | €32,474 | -€14,737 | -31.2% |
| Financial income | 75/76B | €856 | €1,038 | +€181 | +21.1% |
| Recurring financial income | 75 | €856 | €1,038 | +€181 | +21.1% |
| Financial charges | 65/66B | €612 | €662 | +€50 | +8.2% |
| Recurring financial charges | 65 | €612 | €662 | +€50 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €47,455 | €32,849 | -€14,606 | -30.8% |
| Income taxes | 67/77 | €12,909 | €9,170 | -€3,739 | -29.0% |
| Profit (loss) for the period | 9904 | €34,546 | €23,679 | -€10,867 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,546 | €23,679 | -€10,867 | -31.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.