PAMARICA: 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.
PAMARICA
Largest movements
- Tangible fixed assets -€12,209
down €12,209 (-11.7%), from €104,173 to €91,964
of which Other tangible fixed assets: -€9,621
- Receivables within one year +€1,917
up €1,917 (+23.8%), from €8,067 to €9,984
- Profit (loss) carried forward -€10,786
down €10,786 (-169%), from -€6,381 to -€17,167
- Gross operating margin +€11,156
up €11,156, from -€10,664 to €493
- Depreciation +€1,184
up €1,184 (+12.6%), from €9,423 to €10,607
- Other operating charges +€112
up €112 (+29.1%), from €384 to €496
- Financial charges +€111
up €111 (+169%), from €66 to €177
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 | €115,765 | €104,739 | -€11,026 | -9.5% |
| Fixed assets | 21/28 | €104,173 | €91,964 | -€12,209 | -11.7% |
| Tangible fixed assets | 22/27 | €104,173 | €91,964 | -€12,209 | -11.7% |
| Furniture and vehicles | 24 | €10,964 | €8,376 | -€2,588 | -23.6% |
| Other tangible fixed assets | 26 | €93,209 | €83,588 | -€9,621 | -10.3% |
| Current assets | 29/58 | €11,592 | €12,775 | +€1,183 | +10.2% |
| Amounts receivable within one year | 40/41 | €8,067 | €9,984 | +€1,917 | +23.8% |
| Trade receivables | 40 | €8,067 | €9,984 | +€1,917 | +23.8% |
| Cash at bank and in hand | 54/58 | €2,924 | €2,791 | -€133 | -4.5% |
| Deferred charges and accrued income | 490/1 | €601 | - | -€601 | |
| Total equity and liabilities | 10/49 | €115,765 | €104,739 | -€11,026 | -9.5% |
| Equity | 10/15 | €14,070 | €3,284 | -€10,786 | -76.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,381 | -€17,167 | -€10,786 | -169% |
| Amounts payable | 17/49 | €101,695 | €101,455 | -€240 | -0.2% |
| Amounts payable within one year | 42/48 | €100,595 | €100,355 | -€240 | -0.2% |
| Trade debts | 44 | €9,534 | €8,396 | -€1,138 | -11.9% |
| Suppliers | 440/4 | €9,534 | €8,396 | -€1,138 | -11.9% |
| Taxes, remuneration and social security | 45 | €709 | €562 | -€147 | -20.7% |
| Taxes | 450/3 | €709 | €562 | -€147 | -20.7% |
| Other amounts payable | 47/48 | €90,352 | €91,397 | +€1,045 | +1.2% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,423 | €10,607 | +€1,184 | +12.6% |
| Other operating charges | 640/8 | €384 | €496 | +€112 | +29.1% |
| Gross operating margin | 9900 | -€10,664 | €493 | +€11,156 | |
| Operating profit (loss) | 9901 | -€20,471 | -€10,610 | +€9,861 | +48.2% |
| Financial income | 75/76B | €1 | €1 | +€0 | +3.7% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +3.7% |
| Financial charges | 65/66B | €66 | €177 | +€111 | +169% |
| Recurring financial charges | 65 | €66 | €177 | +€111 | +169% |
| Profit (loss) for the period before taxes | 9903 | -€20,536 | -€10,786 | +€9,750 | +47.5% |
| Profit (loss) for the period | 9904 | -€20,536 | -€10,786 | +€9,750 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,536 | -€10,786 | +€9,750 | +47.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.