ECOLE PAMART: what changed
Two financial 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.
ECOLE PAMART
Largest movements
- Receivables within one year -€33,283
down €33,283 (-96.6%), from €34,460 to €1,177
of which Trade receivables: -€34,455
- Tangible fixed assets -€21,106
down €21,106 (-27.9%), from €75,655 to €54,549
- Trade debts -€31,712
down €31,712 (-97.4%), from €32,548 to €836
- Debts after one year -€12,994
down €12,994 (-85.5%), from €15,197 to €2,203
- Profit (loss) carried forward -€7,662
down €7,662 (-40.6%), from -€18,881 to -€26,543
- Tax, wage and social debts -€1,235
no longer reported in 2025 (was €1,235)
- Gross operating margin -€6,839
down €6,839 (-32.8%), from €20,833 to €13,994
- Other operating charges -€3,343
down €3,343 (-89.2%), from €3,747 to €404
- Depreciation +€3,293
up €3,293 (+18.5%), from €17,814 to €21,107
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,309 | €57,372 | -€54,937 | -48.9% |
| Fixed assets | 21/28 | €75,655 | €54,549 | -€21,106 | -27.9% |
| Tangible fixed assets | 22/27 | €75,655 | €54,549 | -€21,106 | -27.9% |
| Furniture and vehicles | 24 | €75,655 | €54,549 | -€21,106 | -27.9% |
| Current assets | 29/58 | €36,654 | €2,823 | -€33,831 | -92.3% |
| Amounts receivable within one year | 40/41 | €34,460 | €1,177 | -€33,283 | -96.6% |
| Trade receivables | 40 | €34,455 | - | -€34,455 | |
| Other amounts receivable | 41 | €5 | €1,177 | +€1,172 | +23,440% |
| Cash at bank and in hand | 54/58 | €2,090 | €1,309 | -€781 | -37.4% |
| Deferred charges and accrued income | 490/1 | €104 | €337 | +€233 | +224% |
| Total equity and liabilities | 10/49 | €112,309 | €57,372 | -€54,937 | -48.9% |
| Equity | 10/15 | -€18,137 | -€25,799 | -€7,662 | -42.2% |
| Contributions | 10/11 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,881 | -€26,543 | -€7,662 | -40.6% |
| Amounts payable | 17/49 | €130,446 | €83,171 | -€47,275 | -36.2% |
| Amounts payable after more than one year | 17 | €15,197 | €2,203 | -€12,994 | -85.5% |
| Financial debts | 170/4 | €15,197 | €2,203 | -€12,994 | -85.5% |
| Amounts payable within one year | 42/48 | €115,249 | €80,968 | -€34,281 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €11,600 | €11,326 | -€274 | -2.4% |
| Trade debts | 44 | €32,548 | €836 | -€31,712 | -97.4% |
| Suppliers | 440/4 | €32,548 | €836 | -€31,712 | -97.4% |
| Taxes, remuneration and social security | 45 | €1,235 | - | -€1,235 | |
| Taxes | 450/3 | €1,235 | - | -€1,235 | |
| Other amounts payable | 47/48 | €69,866 | €68,806 | -€1,060 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,814 | €21,107 | +€3,293 | +18.5% |
| Other operating charges | 640/8 | €3,747 | €404 | -€3,343 | -89.2% |
| Gross operating margin | 9900 | €20,833 | €13,994 | -€6,839 | -32.8% |
| Operating profit (loss) | 9901 | -€728 | -€7,517 | -€6,789 | -933% |
| Financial income | 75/76B | €1 | €2 | +€1 | +100% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +100% |
| Financial charges | 65/66B | €115 | €147 | +€32 | +27.8% |
| Recurring financial charges | 65 | €115 | €147 | +€32 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€842 | -€7,662 | -€6,820 | -810% |
| Income taxes | 67/77 | €165 | - | -€165 | |
| Profit (loss) for the period | 9904 | -€1,007 | -€7,662 | -€6,655 | -661% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,007 | -€7,662 | -€6,655 | -661% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.