PAMATHO HOLDING: what changed
What changed
PAMATHO HOLDING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€36,291
2024 · -€87,466+€123,756
Equity
€1.3m
2024 · €1.3m+€36,291
Cash
€1,964
2024 · €208+€1,756
Balance sheet total
€1.5m
2024 · €1.6m-€103,805
Largest movements
Assets
- Receivables within one year -€218,670
down €218,670 (-28.6%), from €765,893 to €547,224
of which Other amounts receivable: -€198,215
- Stocks and contracts +€170,194
up €170,194 (+101%), from €168,064 to €338,259
- Tangible fixed assets -€66,666
down €66,666 (-91.7%), from €72,666 to €6,000
of which Land and buildings: -€72,666
Equity and liabilities
- Short-term financial debts -€57,085
no longer reported in 2025 (was €57,085)
- Provisions -€52,977
down €52,977 (-56.9%), from €93,161 to €40,184
- Reserves +€36,291
up €36,291 (+4.1%), from €882,371 to €918,662
of which Distributable reserves: +€195,222
- Trade debts -€33,545
down €33,545 (-38.5%), from €87,072 to €53,528
- Tax, wage and social debts +€25,764
up €25,764 (+34.6%), from €74,493 to €100,257
Income statement
- Gross operating margin +€154,181
up €154,181, from -€110,166 to €44,015
- Taxes +€29,466
up €29,466 (+41.6%), from €70,798 to €100,263
- Financial income +€17,535
up €17,535 (+72.9%), from €24,041 to €41,577
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€87,466
Gross operating margin
+€154,181
Depreciation
-€234
Other operating charges
-€11
Financial income
+€17,535
Financial charges
-€79
Taxes
-€29,466
Deferred taxes and other
-€18,171
Result 2025
€36,291
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€7,591
Investment
+€66,432
Financing
-€57,085
Cash 2024
€208
From operations (derived)
-€7,591
Net result for the year
+€36,291
Depreciation
+€234
Receivables after one year
-€9,580
Stocks and contracts
-€170,194
Receivables within one year
+€218,670
Provisions
-€52,977
Trade debts
-€33,545
Tax, wage and social debts
+€25,764
Other debts
-€22,253
Investment (derived)
+€66,432
Investment in fixed assets (net)
+€66,432
Financing
-€57,085
Short-term financial debts
-€57,085
Cash 2025
€1,964
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,636,435 | €1,532,630 | -€103,805 | -6.3% |
| Fixed assets | 21/28 | €460,569 | €393,903 | -€66,666 | -14.5% |
| Tangible fixed assets | 22/27 | €72,666 | €6,000 | -€66,666 | -91.7% |
| Land and buildings | 22 | €72,666 | - | -€72,666 | |
| Plant, machinery and equipment | 23 | - | €6,000 | +€6,000 | |
| Financial fixed assets | 28 | €387,903 | €387,903 | = | 0.0% |
| Current assets | 29/58 | €1,175,867 | €1,138,727 | -€37,140 | -3.2% |
| Amounts receivable after more than one year | 29 | €241,701 | €251,281 | +€9,580 | +4.0% |
| Other amounts receivable | 291 | €241,701 | €251,281 | +€9,580 | +4.0% |
| Stocks and contracts in progress | 3 | €168,064 | €338,259 | +€170,194 | +101% |
| Stocks | 30/36 | €168,064 | €338,259 | +€170,194 | +101% |
| Amounts receivable within one year | 40/41 | €765,893 | €547,224 | -€218,670 | -28.6% |
| Trade receivables | 40 | €20,455 | - | -€20,455 | |
| Other amounts receivable | 41 | €745,438 | €547,224 | -€198,215 | -26.6% |
| Cash at bank and in hand | 54/58 | €208 | €1,964 | +€1,756 | +844% |
| Total equity and liabilities | 10/49 | €1,636,435 | €1,532,630 | -€103,805 | -6.3% |
| Equity | 10/15 | €1,302,371 | €1,338,662 | +€36,291 | +2.8% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €882,371 | €918,662 | +€36,291 | +4.1% |
| Tax-exempt reserves | 132 | €279,482 | €120,551 | -€158,931 | -56.9% |
| Distributable reserves | 133 | €602,889 | €798,111 | +€195,222 | +32.4% |
| Provisions and deferred taxes | 16 | €93,161 | €40,184 | -€52,977 | -56.9% |
| Deferred taxes | 168 | €93,161 | €40,184 | -€52,977 | -56.9% |
| Amounts payable | 17/49 | €240,904 | €153,785 | -€87,119 | -36.2% |
| Amounts payable within one year | 42/48 | €240,904 | €153,785 | -€87,119 | -36.2% |
| Financial debts | 43 | €57,085 | - | -€57,085 | |
| Credit institutions | 430/8 | €57,085 | - | -€57,085 | |
| Trade debts | 44 | €87,072 | €53,528 | -€33,545 | -38.5% |
| Suppliers | 440/4 | €87,072 | €53,528 | -€33,545 | -38.5% |
| Taxes, remuneration and social security | 45 | €74,493 | €100,257 | +€25,764 | +34.6% |
| Taxes | 450/3 | €74,493 | €100,257 | +€25,764 | +34.6% |
| Other amounts payable | 47/48 | €22,253 | - | -€22,253 | |
| Non-recurring operating income | 76A | - | €87,334 | +€87,334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €234 | +€234 | |
| Other operating charges | 640/8 | €1,101 | €1,112 | +€11 | +1.0% |
| Gross operating margin | 9900 | -€110,166 | €44,015 | +€154,181 | |
| Operating profit (loss) | 9901 | -€111,267 | €42,670 | +€153,937 | |
| Financial income | 75/76B | €24,041 | €41,577 | +€17,535 | +72.9% |
| Recurring financial income | 75 | €24,041 | €41,577 | +€17,535 | +72.9% |
| Financial charges | 65/66B | €590 | €670 | +€79 | +13.5% |
| Recurring financial charges | 65 | €590 | €670 | +€79 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€87,816 | €83,577 | +€171,393 | |
| Transfer from deferred taxes | 780 | €71,148 | €74,811 | +€3,663 | +5.1% |
| Transfer to deferred taxes | 680 | - | €21,834 | +€21,834 | |
| Income taxes | 67/77 | €70,798 | €100,263 | +€29,466 | +41.6% |
| Profit (loss) for the period | 9904 | -€87,466 | €36,291 | +€123,756 | |
| Transfer from tax-exempt reserves | 789 | €213,443 | €224,432 | +€10,989 | +5.1% |
| Transfer to tax-exempt reserves | 689 | - | €65,501 | +€65,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €125,977 | €195,222 | +€69,245 | +55.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.