SOCIETE PASCAL KOENIG: what changed
What changed
SOCIETE PASCAL KOENIG
NACE 46.382, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€57,771
2024 · €35,434+€22,337
Equity
€464,337
2024 · €406,566+€57,771
Cash
€435,562
2024 · €222,260+€213,302
Balance sheet total
€912,695
2024 · €765,578+€147,117
Largest movements
Assets
- Cash +€213,302
up €213,302 (+96.0%), from €222,260 to €435,562
mainly Net result for the year (+€57,771) and Receivables within one year (+€55,584)
- Receivables within one year -€55,584
down €55,584 (-14.9%), from €372,079 to €316,496
of which Trade receivables: -€38,000
- Tangible fixed assets -€10,732
down €10,732 (-7.8%), from €137,954 to €127,222
of which Furniture and vehicles: -€30,127
Equity and liabilities
- Profit (loss) carried forward +€57,771
up €57,771 (+20.2%), from €286,106 to €343,877
- Trade debts +€38,352
up €38,352 (+53.5%), from €71,737 to €110,089
- Other debts +€25,082
up €25,082 (+12.6%), from €199,363 to €224,445
- Provisions +€25,000
new in 2025: €25,000
Income statement
- Financial income +€46,601
new in 2025: €46,601
- Provisions +€25,000
new in 2025: €25,000
- Gross operating margin +€14,796
up €14,796 (+10.2%), from €144,742 to €159,538
- Taxes +€12,166
up €12,166 (+204%), from €5,958 to €18,124
- Depreciation +€3,117
up €3,117 (+7.3%), from €42,615 to €45,732
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
€35,434
Gross operating margin
+€14,796
Staff costs
-€1,454
Depreciation
-€3,117
Provisions
-€25,000
Other operating charges
+€495
Financial income
+€46,601
Financial charges
+€2,183
Taxes
-€12,166
Result 2025
€57,771
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
+€243,847
Investment
-€35,000
Financing
+€4,455
Cash 2024
€222,260
From operations (derived)
+€243,847
Net result for the year
+€57,771
Depreciation
+€45,732
Stocks and contracts
-€1,994
Receivables within one year
+€55,584
Deferred charges and accrued income
+€1,863
Provisions
+€25,000
Trade debts
+€38,352
Tax, wage and social debts
-€3,542
Other debts
+€25,082
Investment (derived)
-€35,000
Investment in fixed assets (net)
-€35,000
Financing
+€4,455
Debts after one year
+€6,446
Current portion of long-term debt
-€1,991
Cash 2025
€435,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €765,578 | €912,695 | +€147,117 | +19.2% |
| Fixed assets | 21/28 | €137,954 | €127,222 | -€10,732 | -7.8% |
| Tangible fixed assets | 22/27 | €137,954 | €127,222 | -€10,732 | -7.8% |
| Plant, machinery and equipment | 23 | €29,150 | €48,546 | +€19,395 | +66.5% |
| Furniture and vehicles | 24 | €108,803 | €78,676 | -€30,127 | -27.7% |
| Current assets | 29/58 | €627,624 | €785,473 | +€157,849 | +25.2% |
| Stocks and contracts in progress | 3 | €27,807 | €29,801 | +€1,994 | +7.2% |
| Stocks | 30/36 | €27,807 | €29,801 | +€1,994 | +7.2% |
| Amounts receivable within one year | 40/41 | €372,079 | €316,496 | -€55,584 | -14.9% |
| Trade receivables | 40 | €323,787 | €285,787 | -€38,000 | -11.7% |
| Other amounts receivable | 41 | €48,292 | €30,709 | -€17,584 | -36.4% |
| Cash at bank and in hand | 54/58 | €222,260 | €435,562 | +€213,302 | +96.0% |
| Deferred charges and accrued income | 490/1 | €5,478 | €3,615 | -€1,863 | -34.0% |
| Total equity and liabilities | 10/49 | €765,578 | €912,695 | +€147,117 | +19.2% |
| Equity | 10/15 | €406,566 | €464,337 | +€57,771 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| 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 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,106 | €343,877 | +€57,771 | +20.2% |
| Provisions and deferred taxes | 16 | - | €25,000 | +€25,000 | |
| Provisions for liabilities and charges | 160/5 | - | €25,000 | +€25,000 | |
| Environmental obligations | 163 | - | €25,000 | +€25,000 | |
| Amounts payable | 17/49 | €359,012 | €423,358 | +€64,346 | +17.9% |
| Amounts payable after more than one year | 17 | €41,218 | €47,664 | +€6,446 | +15.6% |
| Financial debts | 170/4 | €41,218 | €47,664 | +€6,446 | +15.6% |
| Amounts payable within one year | 42/48 | €317,793 | €375,694 | +€57,900 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €25,972 | €23,981 | -€1,991 | -7.7% |
| Trade debts | 44 | €71,737 | €110,089 | +€38,352 | +53.5% |
| Suppliers | 440/4 | €71,737 | €110,089 | +€38,352 | +53.5% |
| Taxes, remuneration and social security | 45 | €20,722 | €17,179 | -€3,542 | -17.1% |
| Taxes | 450/3 | €11,501 | €7,636 | -€3,866 | -33.6% |
| Remuneration and social security | 454/9 | €9,220 | €9,544 | +€323 | +3.5% |
| Other amounts payable | 47/48 | €199,363 | €224,445 | +€25,082 | +12.6% |
| Remuneration, social security and pensions | 62 | €34,506 | €35,960 | +€1,454 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,615 | €45,732 | +€3,117 | +7.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €25,000 | +€25,000 | |
| Other operating charges | 640/8 | €5,602 | €5,107 | -€495 | -8.8% |
| Gross operating margin | 9900 | €144,742 | €159,538 | +€14,796 | +10.2% |
| Operating profit (loss) | 9901 | €62,019 | €47,739 | -€14,281 | -23.0% |
| Financial income | 75/76B | - | €46,601 | +€46,601 | |
| Recurring financial income | 75 | - | €46,601 | +€46,601 | |
| Financial charges | 65/66B | €20,627 | €18,445 | -€2,183 | -10.6% |
| Recurring financial charges | 65 | €20,627 | €18,445 | -€2,183 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €41,392 | €75,895 | +€34,503 | +83.4% |
| Income taxes | 67/77 | €5,958 | €18,124 | +€12,166 | +204% |
| Profit (loss) for the period | 9904 | €35,434 | €57,771 | +€22,337 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,434 | €57,771 | +€22,337 | +63.0% |
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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 1 November 2026 via checked.be.