ACTIVE

PACTUM

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Financial year 2025 · closed on 31/12/2025

Net result

23,6 k €

+25.3% YoY

Gross margin

67,3 k €

+27.7% YoY

Equity

654 k €

+226.0% YoY

What does PACTUM do?

PACTUM is a Public limited company incorporated in 1988. Its registered office is in Meise.

Legal situation

● Normal situation

BCE/KBO no. / VAT

BE 0434.351.647

Incorporation

25/05/1988

Legal form

Public limited company

Registered office

Oude Vilvoordsebaan 25 box 1
1860 Meise · FlandreSee on map

Contributed capital

90 000,00 €

Latest accounts

31/12/2025

Signals

ProfitableSolid equityPositive cashflowPositive EBITDA

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✦ Verdict · Analyst summary

Financials

Trend over 20 financial years

	2025		2024		2023		2022		2021		2020		2019		2018		2017		2016		2015		2014		2013		2012		2011		2010		2009		2008		2007		2006
Income statement
Gross margin	67,3 k €	+27.7%	52,7 k €	+267%	14,4 k €	-73.4%	53,9 k €	+6.8%	50,5 k €	+1.7%	49,6 k €	-8.0%	53,9 k €	+11.7%	48,3 k €	+10.3%	43,8 k €	-5.4%	46,3 k €	+5.2%	44 k €	-2.8%	45,3 k €	+24.9%	36,2 k €	-17.6%	44 k €	+10.2%	39,9 k €	+101%	19,8 k €	+54.0%	12,9 k €	+10.5%	11,7 k €	+31.4%	8,9 k €	-76.7%	38 k €
EBITDA	59,2 k €	+26.1%	46,9 k €	+415%	9,1 k €	-81.6%	49,5 k €	+7.1%	46,2 k €	+1.8%	45,4 k €	-9.1%	50 k €	+12.5%	44,4 k €	+11.1%	40 k €	-5.3%	42,2 k €	+5.6%	40 k €	-3.1%	41,3 k €	+27.8%	32,3 k €	-21.0%	40,8 k €	+10.8%	36,9 k €	+119%	16,8 k €	+68.9%	10 k €	-11.8%	11,3 k €	+32.7%	8,5 k €	-77.4%	37,6 k €
Operating result	38,3 k €	+16.9%	32,8 k €	+163%	-52,1 k €	-247%	35,5 k €	-6.9%	38,2 k €	+2.2%	37,3 k €	-10.9%	41,9 k €	+8.4%	38,7 k €	+13.6%	34 k €	-5.3%	35,9 k €	+19.1%	30,2 k €	-4.7%	31,7 k €	+33.6%	23,7 k €	-26.5%	32,3 k €	+33.2%	24,2 k €	+1416%	1,6 k €	-84.0%	10 k €	+353%	-3,9 k €	+41.4%	-6,7 k €	-130%	22,6 k €
Net result	23,6 k €	+25.3%	18,8 k €	+131%	-61,4 k €	-383%	21,7 k €	-8.9%	23,8 k €	+1.2%	23,5 k €	-7.3%	25,4 k €	+11.0%	22,9 k €	+31.0%	17,5 k €	-8.5%	19,1 k €	+22.5%	15,6 k €	-11.4%	17,6 k €	+38.2%	12,7 k €	-53.1%	27,1 k €	+49.0%	18,2 k €	+439%	-5,4 k €	-324%	2,4 k €	+121%	-11,2 k €	+31.1%	-16,2 k €	-220%	13,5 k €
Balance sheet
Equity	654 k €	+226%	200,6 k €	+10.4%	181,8 k €	-25.2%	243,2 k €	+9.8%	221,5 k €	+12.0%	197,7 k €	+13.5%	174,1 k €	+17.1%	148,8 k €	+18.2%	125,9 k €	+16.1%	108,4 k €	+21.4%	89,3 k €	+21.1%	73,7 k €	+31.3%	56,2 k €	+29.3%	43,4 k €	+166%	16,3 k €	+965%	-1,9 k €	-169%	2,7 k €	+730%	328,2 €	-97.1%	11,5 k €	-58.5%	27,7 k €
Total assets	863,6 k €	+118%	396,2 k €	+5.5%	375,5 k €	-12.8%	430,9 k €	+8.9%	395,8 k €	+6.6%	371,4 k €	+9.0%	340,7 k €	+9.1%	312,3 k €	+10.0%	283,8 k €	+8.8%	260,7 k €	+11.2%	234,3 k €	+4.6%	224,1 k €	+17.7%	190,4 k €	+14.1%	166,9 k €	+24.5%	134 k €	+27.5%	105,1 k €	-5.6%	111,3 k €	+2.3%	108,9 k €	-13.5%	125,8 k €	-7.2%	135,6 k €
Cash	77 k €	+482%	13,2 k €	+149%	5,3 k €	-98.6%	381,5 k €	+10.2%	346,3 k €	+10.4%	313,7 k €	+14.1%	275 k €	+9.5%	251 k €	+15.5%	217,3 k €	+15.3%	188,5 k €	-3.3%	194,9 k €	+10.2%	176,9 k €	+23.2%	143,6 k €	+29.1%	111,2 k €	+58.9%	70 k €	+133%	30 k €	+42.6%	21,1 k €	+14.3%	18,4 k €	-5.5%	19,5 k €	+16.8%	16,7 k €
Debts	209,6 k €	+15.5%	181,5 k €	-3.4%	187,8 k €	+3.8%	180,9 k €	+3.8%	174,2 k €	+0.7%	173 k €	+4.0%	166,4 k €	+2.3%	162,7 k €	+3.5%	157,2 k €	+3.7%	151,6 k €	+5.0%	144,3 k €	-3.6%	149,7 k €	+12.1%	133,5 k €	+8.7%	122,8 k €	+4.9%	117,1 k €	+9.5%	106,9 k €	-1.6%	108,6 k €	+3.9%	104,6 k €	-6.1%	111,4 k €	+4.7%	106,4 k €

Estimate

Indicative valuation

As an indication, this company is worth

between 250 k€ and 500 k€

See the valuation

Governance

Board of directors

Seen on filing of 31/12/2025 · 3 active · 14 ended

Active mandates

Kristien De Brandt

Director · since 14 janvier 2016 · until 03 juin 2028

Active

Jan Van Laethem

Director · since 11 janvier 2010 · until 03 juin 2028

Active

Petra Devriendt

Director · since 11 janvier 2010 · until 03 juin 2028

Active

Ended mandates

Jan Van Laethem

Director · since 14 janvier 2016 · until 14 janvier 2022

Ended

Kristien De Brandt

Director · since 14 janvier 2016 · until 14 janvier 2022

Ended

Petra Devriendt

Managing director · since 14 janvier 2016 · until 14 janvier 2022

Ended

B.E. Different

Director · since 14 janvier 2010 · until 14 janvier 2016 · 0418.485.912

Represented by Petra Devriendt

Ended

Annual accounts

Full financial information

	2025	2024	2023	2022	2021	2020
Type of account	Micro model	Micro model	Micro model	Abridged model	Abridged model	Abridged model
Start of the financial year	01/01/2025	01/01/2024	01/01/2023	01/01/2022	01/01/2021	01/01/2020
Closing of the financial year	31/12/2025	31/12/2024	31/12/2023	31/12/2022	31/12/2021	31/12/2020
Length of the financial year	12 months	12 months	12 months	12 months	12 months	12 months
Filing date	30/07/2026	07/07/2025	11/07/2024	24/06/2023	21/06/2022	24/06/2021
General meeting	30/06/2026	07/06/2025	29/06/2024	03/06/2023	04/06/2022	05/06/2021
Currency of the financial year	EUR	EUR	EUR	EUR	EUR	EUR
NBB quality label	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls

Ratios

Financial ratios

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Filings

Annual accounts filings

20 filings with the NBB

Model	Closing	General meeting	Filed	Language	Document
Micro model	31/12/2025	30/06/2026	30/07/2026	Dutch	PDF
Micro model	31/12/2024	07/06/2025	07/07/2025	Dutch	PDF
Micro model	31/12/2023	29/06/2024	11/07/2024	Dutch	PDF
Abridged model	31/12/2022	03/06/2023	24/06/2023	Dutch	PDF
Abridged model	31/12/2021	04/06/2022	21/06/2022	Dutch	PDF
Abridged model	31/12/2020	05/06/2021	24/06/2021	Dutch	PDF
Abridged model	31/12/2019	06/06/2020	23/06/2020	Dutch	PDF
Abridged model	31/12/2018	01/06/2019	18/06/2019	Dutch	PDF
Abridged model	31/12/2017	02/06/2018	29/06/2018	Dutch	PDF
Abridged model	31/12/2016	03/06/2017	29/06/2017	Dutch	PDF
Abridged model	31/12/2015	04/06/2016	14/06/2016	Dutch	PDF
Abridged model	31/12/2014	06/06/2015	29/06/2015	Dutch	PDF
Abridged model	31/12/2013	07/06/2014	02/07/2014	Dutch	PDF
Abridged model	31/12/2012	01/06/2013	18/06/2013	Dutch	PDF
Abridged model	31/12/2011	02/06/2012	12/06/2012	Dutch	PDF
Abridged model	31/12/2010	04/06/2011	30/06/2011	Dutch	PDF
Abridged model	31/12/2009	30/06/2010	31/08/2010	Dutch	PDF
Abridged model	31/12/2008	05/06/2009	25/06/2009	Dutch	PDF
Abridged model	31/12/2007	05/06/2008	24/06/2008	Dutch	PDF
Abridged model	31/12/2006	05/06/2007	03/08/2007	Dutch	PDF

Estimate

Indicative valuation

Order of magnitude

As an indication, this company is worth

between 250 k€ and 500 k€

The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.

Discover the Business plan

Disclaimer

Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.

Governance

Board of directors

Seen on filing of 31/12/2025 · 3 active · 14 ended

Active mandates

Kristien De Brandt

Director · since 14 janvier 2016 · until 03 juin 2028

Active

Jan Van Laethem

Director · since 11 janvier 2010 · until 03 juin 2028

Active

Petra Devriendt

Director · since 11 janvier 2010 · until 03 juin 2028

Active

Ended mandates

Jan Van Laethem

Director · since 14 janvier 2016 · until 14 janvier 2022

Ended

Kristien De Brandt

Director · since 14 janvier 2016 · until 14 janvier 2022

Ended

Petra Devriendt

Managing director · since 14 janvier 2016 · until 14 janvier 2022

Ended

B.E. Different

Director · since 14 janvier 2010 · until 14 janvier 2016 · 0418.485.912

Represented by Petra Devriendt

Ended

Shareholders

Ownership and network

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Belgian Official Gazette

Belgian Official Gazette publications

Other15/06/2023
ALGEMENE VERGADERING, DIVERSEN, STATUTEN
PDF
Mandates12/12/2022
ONTSLAGEN - BENOEMINGEN
PDF
Mandates07/07/2017
benoeming bestuurders
PDF
Mandates08/02/2010
MAATSCHAPPELIJKE ZETEL - ONTSLAGEN - BENOEMINGEN - STATUTEN (VERTALING, COÖRDINATIE, OVERIGE WIJZIGINGEN, )
PDF
Mandates28/07/2008
HERBENOEMING VAN BESTUURDERS
PDF
Registered office28/02/2006
MAATSCHAPPELIJKE ZETEL
PDF

Source: Belgian Official Gazette

Competition

Similar companies

A company's peers, by sector and size, are included in the Business plan.

See the Business plan

2025
Annual accounts 202523,6 k €↑
2024
Annual accounts 202418,8 k €↑
2023
Annual accounts 2023-61,4 k €↓
2022
Annual accounts 202221,7 k €↓
2021
Annual accounts 202123,8 k €↑
2020
Annual accounts 202023,5 k €↓
2019
Annual accounts 201925,4 k €↑
2018
Annual accounts 201822,9 k €↑
2017
Annual accounts 201717,5 k €↓
2016
Annual accounts 201619,1 k €↑
2015
Annual accounts 201515,6 k €↓
2014
Annual accounts 201417,6 k €↑
2013
Annual accounts 201312,7 k €↓
2012
Annual accounts 201227,1 k €↑
2011
Annual accounts 201118,2 k €↑
2010
Annual accounts 2010-5,4 k €↓
2009
Annual accounts 20092,4 k €↑
2008
Annual accounts 2008-11,2 k €↑
2007
Annual accounts 2007-16,2 k €↓
2006
Annual accounts 200613,5 k €
25/05/1988
IncorporationPublic limited company

10/15	1 240 000	1 180 000	1 050 000
70	8 630 000	8 120 000	7 940 000
9904	412 000	388 000	301 000
17/49	2 970 000	3 140 000	3 380 000
9087	24,3	23,1	21,8

PACTUM

Overview

What does PACTUM do?

Trend over 20 financial years

Indicative valuation

Board of directors

Financials

Full financial information

Financial ratios

Annual accounts filings

Valuation

Indicative valuation

Directors & structure

Board of directors

Ownership and network

Publications

Belgian Official Gazette publications

Similar companies

Similar companies

Timeline