PAMECO CONSULT: 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.
PAMECO CONSULT
Largest movements
- Tangible fixed assets -€13,417
down €13,417 (-19.1%), from €70,108 to €56,691
- Debts after one year -€10,849
down €10,849 (-20.4%), from €53,163 to €42,314
- Profit (loss) carried forward -€2,825
down €2,825 (-10.3%), from -€27,386 to -€30,211
- Gross operating margin +€3,428
up €3,428 (+37.0%), from €9,258 to €12,686
- Financial charges -€289
down €289 (-14.6%), from €1,984 to €1,694
- Financial income -€136
no longer reported in 2025 (was €136)
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 | €70,174 | €56,768 | -€13,406 | -19.1% |
| Fixed assets | 21/28 | €70,108 | €56,691 | -€13,417 | -19.1% |
| Tangible fixed assets | 22/27 | €70,108 | €56,691 | -€13,417 | -19.1% |
| Land and buildings | 22 | €70,108 | €56,691 | -€13,417 | -19.1% |
| Current assets | 29/58 | €66 | €77 | +€11 | +16.7% |
| Cash at bank and in hand | 54/58 | €66 | €37 | -€29 | -43.8% |
| Deferred charges and accrued income | 490/1 | - | €40 | +€40 | |
| Total equity and liabilities | 10/49 | €70,174 | €56,768 | -€13,406 | -19.1% |
| Equity | 10/15 | €5,074 | €2,249 | -€2,825 | -55.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,386 | -€30,211 | -€2,825 | -10.3% |
| Amounts payable | 17/49 | €65,100 | €54,520 | -€10,580 | -16.3% |
| Amounts payable after more than one year | 17 | €53,163 | €42,314 | -€10,849 | -20.4% |
| Financial debts | 170/4 | €53,163 | €42,314 | -€10,849 | -20.4% |
| Amounts payable within one year | 42/48 | €11,937 | €12,206 | +€269 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €10,567 | €10,849 | +€282 | +2.7% |
| Trade debts | 44 | €767 | €754 | -€13 | -1.7% |
| Suppliers | 440/4 | €767 | €754 | -€13 | -1.7% |
| Other amounts payable | 47/48 | €603 | €603 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,417 | €13,417 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,258 | €12,686 | +€3,428 | +37.0% |
| Operating profit (loss) | 9901 | -€4,546 | -€1,131 | +€3,415 | +75.1% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €1,984 | €1,694 | -€289 | -14.6% |
| Recurring financial charges | 65 | €1,984 | €1,694 | -€289 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,394 | -€2,825 | +€3,569 | +55.8% |
| Profit (loss) for the period | 9904 | -€6,394 | -€2,825 | +€3,569 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,394 | -€2,825 | +€3,569 | +55.8% |
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.