PACHANCA: 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.
PACHANCA
Largest movements
- Receivables within one year -€46,097
down €46,097 (-69.6%), from €66,258 to €20,161
of which Trade receivables: -€39,276
- Stocks and contracts -€21,179
no longer reported in 2024 (was €21,179)
- Trade debts -€55,138
down €55,138 (-66.4%), from €83,065 to €27,927
- Profit (loss) carried forward -€50,375
down €50,375 (-138.5%), from -€36,362 to -€86,738
- Debts after one year +€42,253
new in 2024: €42,253
- Tax, wage and social debts -€6,939
down €6,939 (-53.4%), from €12,986 to €6,047
of which Taxes: -€6,204
- Other debts +€1,736
new in 2024: €1,736
- Purchases and services -€196,690
no longer reported in 2024 (was €196,690)
- Staff costs -€38,433
no longer reported in 2024 (was €38,433)
- Gross operating margin -€28,958
down €28,958 (-97.8%), from €29,608 to €650
- Depreciation -€2,854
no longer reported in 2024 (was €2,854)
- Financial charges -€1,431
down €1,431 (-43.6%), from €3,284 to €1,853
From the 2021 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,846 | €20,162 | -€68,684 | -77.3% |
| Fixed assets | 21/28 | €780 | - | -€780 | |
| Tangible fixed assets | 22/27 | €780 | - | -€780 | |
| Leasing and similar rights | 25 | €780 | - | -€780 | |
| Current assets | 29/58 | €88,066 | €20,162 | -€67,904 | -77.1% |
| Stocks and contracts in progress | 3 | €21,179 | - | -€21,179 | |
| Stocks | 30/36 | €21,179 | - | -€21,179 | |
| Amounts receivable within one year | 40/41 | €66,258 | €20,161 | -€46,097 | -69.6% |
| Trade receivables | 40 | €59,437 | €20,161 | -€39,276 | -66.1% |
| Other amounts receivable | 41 | €6,821 | - | -€6,821 | |
| Cash at bank and in hand | 54/58 | €629 | €1 | -€628 | -99.9% |
| Total equity and liabilities | 10/49 | €88,846 | €20,162 | -€68,684 | -77.3% |
| Equity | 10/15 | -€17,762 | -€68,138 | -€50,375 | -283.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,362 | -€86,738 | -€50,375 | -138.5% |
| Amounts payable | 17/49 | €106,609 | €88,300 | -€18,309 | -17.2% |
| Amounts payable after more than one year | 17 | - | €42,253 | +€42,253 | |
| Financial debts | 170/4 | - | €42,253 | +€42,253 | |
| Amounts payable within one year | 42/48 | €106,609 | €46,047 | -€60,562 | -56.8% |
| Financial debts | 43 | €10,558 | €10,336 | -€221 | -2.1% |
| Credit institutions | 430/8 | €10,558 | €10,336 | -€221 | -2.1% |
| Trade debts | 44 | €83,065 | €27,927 | -€55,138 | -66.4% |
| Suppliers | 440/4 | €83,065 | €27,927 | -€55,138 | -66.4% |
| Taxes, remuneration and social security | 45 | €12,986 | €6,047 | -€6,939 | -53.4% |
| Taxes | 450/3 | €6,572 | €369 | -€6,204 | -94.4% |
| Remuneration and social security | 454/9 | €6,413 | €5,678 | -€735 | -11.5% |
| Other amounts payable | 47/48 | - | €1,736 | +€1,736 | |
| Goods, raw materials, services and sundry goods | 60/61 | €196,690 | - | -€196,690 | |
| Remuneration, social security and pensions | 62 | €38,433 | - | -€38,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,854 | - | -€2,854 | |
| Other operating charges | 640/8 | €88 | - | -€88 | |
| Gross operating margin | 9900 | €29,608 | €650 | -€28,958 | -97.8% |
| Operating profit (loss) | 9901 | -€11,768 | €650 | +€12,418 | |
| Financial income | 75/76B | €343 | - | -€343 | |
| Recurring financial income | 75 | €343 | - | -€343 | |
| Financial charges | 65/66B | €3,284 | €1,853 | -€1,431 | -43.6% |
| Recurring financial charges | 65 | €3,284 | €1,853 | -€1,431 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,708 | -€1,203 | +€13,505 | +91.8% |
| Profit (loss) for the period | 9904 | -€14,708 | -€1,203 | +€13,505 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,708 | -€1,203 | +€13,505 | +91.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.