Pam Center: 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.
Pam Center
Largest movements
- Cash -€16,987
down €16,987 (-23.5%), from €72,422 to €55,435
mainly Net result for the year (-€19,774) and Deferred charges and accrued income (-€246)
- Profit (loss) carried forward -€19,774
down €19,774 (-65.9%), from -€29,998 to -€49,772
- Trade debts +€1,518
up €1,518 (+53.4%), from €2,842 to €4,360
- Gross operating margin +€2,950
up €2,950 (+42.4%), from -€6,964 to -€4,013
- Financial charges -€2,016
down €2,016 (-87.9%), from €2,293 to €277
- Financial income -€591
down €591 (-34.3%), from €1,721 to €1,130
- Staff costs +€391
up €391 (+2.5%), from €15,823 to €16,214
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,237 | €132,894 | -€17,343 | -11.5% |
| Fixed assets | 21/28 | €513 | €513 | = | 0.0% |
| Financial fixed assets | 28 | €513 | €513 | = | 0.0% |
| Current assets | 29/58 | €149,724 | €132,381 | -€17,343 | -11.6% |
| Amounts receivable within one year | 40/41 | €6 | €60 | +€55 | +939% |
| Other amounts receivable | 41 | €6 | €60 | +€55 | +939% |
| Current investments | 50/53 | €77,297 | €76,640 | -€657 | -0.8% |
| Cash at bank and in hand | 54/58 | €72,422 | €55,435 | -€16,987 | -23.5% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €150,237 | €132,894 | -€17,343 | -11.5% |
| Equity | 10/15 | €71,005 | €51,231 | -€19,774 | -27.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €39,003 | €39,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,803 | €32,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,998 | -€49,772 | -€19,774 | -65.9% |
| Amounts payable | 17/49 | €79,232 | €81,663 | +€2,431 | +3.1% |
| Amounts payable within one year | 42/48 | €79,232 | €81,663 | +€2,431 | +3.1% |
| Trade debts | 44 | €2,842 | €4,360 | +€1,518 | +53.4% |
| Suppliers | 440/4 | €2,842 | €4,360 | +€1,518 | +53.4% |
| Taxes, remuneration and social security | 45 | €1,797 | €2,154 | +€357 | +19.9% |
| Remuneration and social security | 454/9 | €1,797 | €2,154 | +€357 | +19.9% |
| Other amounts payable | 47/48 | €74,593 | €75,149 | +€556 | +0.7% |
| Remuneration, social security and pensions | 62 | €15,823 | €16,214 | +€391 | +2.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,964 | -€4,013 | +€2,950 | +42.4% |
| Operating profit (loss) | 9901 | -€23,174 | -€20,627 | +€2,547 | +11.0% |
| Financial income | 75/76B | €1,721 | €1,130 | -€591 | -34.3% |
| Recurring financial income | 75 | €1,721 | €1,130 | -€591 | -34.3% |
| Financial charges | 65/66B | €2,293 | €277 | -€2,016 | -87.9% |
| Recurring financial charges | 65 | €2,293 | €277 | -€2,016 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,745 | -€19,774 | +€3,971 | +16.7% |
| Profit (loss) for the period | 9904 | -€23,745 | -€19,774 | +€3,971 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,745 | -€19,774 | +€3,971 | +16.7% |
Source: filed annual accounts (NBB), financial years ended 27 March 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.