DE PAMEI: 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
DE PAMEI
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€69,591
2024 · €84,180-€14,589
Equity
€740,355
2024 · €770,764-€30,409
Cash
€142,688
2024 · €137,192+€5,496
Balance sheet total
€870,694
2024 · €1.1m-€258,854
Largest movements
Assets
- Current investments -€250,000
down €250,000 (-26.3%), from €950,000 to €700,000
Equity and liabilities
- Other debts -€225,946
down €225,946 (-66.4%), from €340,166 to €114,220
- Reserves -€30,409
down €30,409 (-4.0%), from €758,364 to €727,955
of which Distributable reserves: -€30,409
Income statement
- Gross operating margin -€18,105
down €18,105 (-16.0%), from €113,173 to €95,068
- Taxes -€4,951
down €4,951 (-11.4%), from €43,564 to €38,613
From the 2024 result to the 2025 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.
Result 2024
€84,180
Gross operating margin
-€18,105
Depreciation
-€40
Other operating charges
+€199
Financial income
-€1,027
Financial charges
-€567
Taxes
+€4,951
Result 2025
€69,591
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€143,290
Investment
+€248,786
Financing
-€100,000
Cash 2024
€137,192
From operations (derived)
-€143,290
Net result for the year
+€69,591
Depreciation
+€5,921
Receivables within one year
-€1,636
Deferred charges and accrued income
+€11,279
Trade debts
+€2,653
Tax, wage and social debts
-€4,560
Other debts
-€225,946
Accrued charges and deferred income
-€593
Investment (derived)
+€248,786
Investment in fixed assets (net)
-€1,214
Current investments
+€250,000
Financing
-€100,000
Contributions, distributions and other
-€100,000
Cash 2025
€142,688
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,129,548 | €870,694 | -€258,854 | -22.9% |
| Fixed assets | 21/28 | €19,391 | €14,685 | -€4,706 | -24.3% |
| Tangible fixed assets | 22/27 | €19,391 | €14,685 | -€4,706 | -24.3% |
| Plant, machinery and equipment | 23 | €10,446 | €9,190 | -€1,256 | -12.0% |
| Furniture and vehicles | 24 | €8,946 | €5,495 | -€3,451 | -38.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,110,157 | €856,009 | -€254,147 | -22.9% |
| Amounts receivable within one year | 40/41 | €1,462 | €3,098 | +€1,636 | +111.9% |
| Trade receivables | 40 | €1,305 | €2,979 | +€1,675 | +128.4% |
| Other amounts receivable | 41 | €158 | €119 | -€39 | -24.6% |
| Current investments | 50/53 | €950,000 | €700,000 | -€250,000 | -26.3% |
| Cash at bank and in hand | 54/58 | €137,192 | €142,688 | +€5,496 | +4.0% |
| Deferred charges and accrued income | 490/1 | €21,502 | €10,223 | -€11,279 | -52.5% |
| Total equity and liabilities | 10/49 | €1,129,548 | €870,694 | -€258,854 | -22.9% |
| Equity | 10/15 | €770,764 | €740,355 | -€30,409 | -3.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €758,364 | €727,955 | -€30,409 | -4.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €758,364 | €727,955 | -€30,409 | -4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €358,785 | €130,340 | -€228,445 | -63.7% |
| Amounts payable within one year | 42/48 | €354,932 | €127,079 | -€227,852 | -64.2% |
| Trade debts | 44 | €1,829 | €4,483 | +€2,653 | +145.0% |
| Suppliers | 440/4 | €1,829 | €4,483 | +€2,653 | +145.0% |
| Taxes, remuneration and social security | 45 | €12,937 | €8,377 | -€4,560 | -35.2% |
| Taxes | 450/3 | €12,937 | €8,377 | -€4,560 | -35.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €340,166 | €114,220 | -€225,946 | -66.4% |
| Accrued charges and deferred income | 492/3 | €3,853 | €3,260 | -€593 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,881 | €5,921 | +€40 | +0.7% |
| Other operating charges | 640/8 | €1,804 | €1,605 | -€199 | -11.0% |
| Gross operating margin | 9900 | €113,173 | €95,068 | -€18,105 | -16.0% |
| Operating profit (loss) | 9901 | €105,488 | €87,543 | -€17,946 | -17.0% |
| Financial income | 75/76B | €22,816 | €21,789 | -€1,027 | -4.5% |
| Recurring financial income | 75 | €22,816 | €21,789 | -€1,027 | -4.5% |
| Financial charges | 65/66B | €560 | €1,128 | +€567 | +101.3% |
| Recurring financial charges | 65 | €560 | €1,128 | +€567 | +101.3% |
| Profit (loss) for the period before taxes | 9903 | €127,744 | €108,204 | -€19,540 | -15.3% |
| Income taxes | 67/77 | €43,564 | €38,613 | -€4,951 | -11.4% |
| Profit (loss) for the period | 9904 | €84,180 | €69,591 | -€14,589 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,180 | €69,591 | -€14,589 | -17.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.