PAMIDICAL: what changed
Two fiscal 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.
PAMIDICAL
Largest movements
- Cash +€16,461
up €16,461 (+80.3%), from €20,501 to €36,961
mainly Net result for the year (+€16,364) and Tax, wage and social debts (+€2,140)
- Tangible fixed assets +€662
new in 2025: €662
- Deferred charges and accrued income +€536
up €536 (+115.8%), from €462 to €998
- Reserves +€16,000
up €16,000 (+160.0%), from €10,000 to €26,000
- Tax, wage and social debts +€2,140
up €2,140 (+42.0%), from €5,100 to €7,240
- Other debts -€1,147
down €1,147 (-78.0%), from €1,470 to €323
- Gross operating margin +€8,626
up €8,626 (+49.2%), from €17,542 to €26,168
- Taxes +€2,384
up €2,384 (+49.1%), from €4,856 to €7,240
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 | €20,963 | €38,621 | +€17,658 | +84.2% |
| Fixed assets | 21/28 | - | €662 | +€662 | |
| Tangible fixed assets | 22/27 | - | €662 | +€662 | |
| Furniture and vehicles | 24 | - | €662 | +€662 | |
| Current assets | 29/58 | €20,963 | €37,959 | +€16,996 | +81.1% |
| Cash at bank and in hand | 54/58 | €20,501 | €36,961 | +€16,461 | +80.3% |
| Deferred charges and accrued income | 490/1 | €462 | €998 | +€536 | +115.8% |
| Total equity and liabilities | 10/49 | €20,963 | €38,621 | +€17,658 | +84.2% |
| Equity | 10/15 | €13,437 | €29,801 | +€16,364 | +121.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €26,000 | +€16,000 | +160.0% |
| Distributable reserves | 133 | €10,000 | €26,000 | +€16,000 | +160.0% |
| Profit (loss) carried forward | 14 | €437 | €801 | +€364 | +83.3% |
| Amounts payable | 17/49 | €7,526 | €8,820 | +€1,294 | +17.2% |
| Amounts payable within one year | 42/48 | €6,570 | €7,812 | +€1,242 | +18.9% |
| Trade debts | 44 | - | €249 | +€249 | |
| Suppliers | 440/4 | - | €249 | +€249 | |
| Taxes, remuneration and social security | 45 | €5,100 | €7,240 | +€2,140 | +42.0% |
| Taxes | 450/3 | €5,100 | €7,240 | +€2,140 | +42.0% |
| Other amounts payable | 47/48 | €1,470 | €323 | -€1,147 | -78.0% |
| Accrued charges and deferred income | 492/3 | €956 | €1,008 | +€52 | +5.5% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €172 | +€172 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,542 | €26,168 | +€8,626 | +49.2% |
| Operating profit (loss) | 9901 | €15,496 | €23,938 | +€8,441 | +54.5% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €203 | €340 | +€137 | +67.6% |
| Recurring financial charges | 65 | €203 | €340 | +€137 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €15,293 | €23,604 | +€8,311 | +54.3% |
| Income taxes | 67/77 | €4,856 | €7,240 | +€2,384 | +49.1% |
| Profit (loss) for the period | 9904 | €10,437 | €16,364 | +€5,927 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,437 | €16,364 | +€5,927 | +56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.