PAMEER: 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.
PAMEER
Largest movements
- Cash -€15,784
down €15,784 (-58.4%), from €27,038 to €11,254
mainly Trade debts (-€13,233) and Stocks and contracts (-€11,799)
- Stocks and contracts +€11,799
up €11,799 (+31.7%), from €37,215 to €49,014
- Receivables within one year -€5,598
down €5,598 (-30.4%), from €18,409 to €12,811
- Trade debts -€13,233
down €13,233 (-98.2%), from €13,482 to €249
- Profit (loss) carried forward +€4,724
up €4,724 (+11.1%), from €42,534 to €47,258
- Tax, wage and social debts -€1,073
down €1,073 (-27.5%), from €3,910 to €2,837
of which Taxes: -€1,073
- Turnover -€48,402
down €48,402 (-30.3%), from €159,873 to €111,470
- Purchases and services -€41,812
down €41,812 (-21.9%), from €190,606 to €148,794
- Financial charges +€1,716
up €1,716 (+325.4%), from €528 to €2,244
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.
Cash bridge derived
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 | €83,861 | €74,279 | -€9,582 | -11.4% |
| Fixed assets | 21/28 | €1,200 | €1,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €82,661 | €73,079 | -€9,582 | -11.6% |
| Stocks and contracts in progress | 3 | €37,215 | €49,014 | +€11,799 | +31.7% |
| Stocks | 30/36 | €37,215 | €49,014 | +€11,799 | +31.7% |
| Amounts receivable within one year | 40/41 | €18,409 | €12,811 | -€5,598 | -30.4% |
| Other amounts receivable | 41 | €18,409 | €12,811 | -€5,598 | -30.4% |
| Cash at bank and in hand | 54/58 | €27,038 | €11,254 | -€15,784 | -58.4% |
| Total equity and liabilities | 10/49 | €83,861 | €74,279 | -€9,582 | -11.4% |
| Equity | 10/15 | €66,469 | €71,194 | +€4,724 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,336 | €5,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €553 | €553 | = | 0.0% |
| Reserves not available under the articles | 1311 | €553 | €553 | = | 0.0% |
| Distributable reserves | 133 | €4,782 | €4,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,534 | €47,258 | +€4,724 | +11.1% |
| Amounts payable | 17/49 | €17,392 | €3,085 | -€14,307 | -82.3% |
| Amounts payable within one year | 42/48 | €17,392 | €3,085 | -€14,307 | -82.3% |
| Trade debts | 44 | €13,482 | €249 | -€13,233 | -98.2% |
| Suppliers | 440/4 | €13,482 | €249 | -€13,233 | -98.2% |
| Taxes, remuneration and social security | 45 | €3,910 | €2,837 | -€1,073 | -27.5% |
| Taxes | 450/3 | €2,988 | €1,915 | -€1,073 | -35.9% |
| Remuneration and social security | 454/9 | €922 | €922 | = | 0.0% |
| Turnover | 70 | €159,873 | €111,470 | -€48,402 | -30.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €190,606 | €148,794 | -€41,812 | -21.9% |
| Other operating charges | 640/8 | €192 | €144 | -€48 | -25.0% |
| Gross operating margin | 9900 | €7,345 | €7,535 | +€191 | +2.6% |
| Operating profit (loss) | 9901 | €7,152 | €7,391 | +€239 | +3.3% |
| Financial income | 75/76B | €579 | €758 | +€179 | +30.9% |
| Recurring financial income | 75 | €579 | €758 | +€179 | +30.9% |
| Financial charges | 65/66B | €528 | €2,244 | +€1,716 | +325.4% |
| Recurring financial charges | 65 | €528 | €2,244 | +€1,716 | +325.4% |
| Profit (loss) for the period before taxes | 9903 | €7,204 | €5,905 | -€1,299 | -18.0% |
| Income taxes | 67/77 | €1,441 | €1,181 | -€260 | -18.0% |
| Profit (loss) for the period | 9904 | €5,763 | €4,724 | -€1,039 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,763 | €4,724 | -€1,039 | -18.0% |
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 11 October 2026 via checked.be.