PAMOJA: 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.
PAMOJA
Largest movements
- Receivables within one year +€14,210
up €14,210 (+134.2%), from €10,589 to €24,799
- Cash +€1,042
up €1,042 (+553.2%), from €188 to €1,231
mainly Net result for the year (+€31,119) and Tax, wage and social debts (+€1,126)
- Profit (loss) carried forward +€31,119
up €31,119 (+80.6%), from -€38,609 to -€7,490
- Trade debts -€16,993
down €16,993 (-88.3%), from €19,246 to €2,253
- Tax, wage and social debts +€1,126
up €1,126 (+22.3%), from €5,047 to €6,173
- Gross operating margin +€70,592
up €70,592, from -€37,649 to €32,942
- Taxes +€1,126
new in 2025: €1,126
- Financial income +€518
new in 2025: €518
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 | €10,777 | €26,030 | +€15,252 | +141.5% |
| Current assets | 29/58 | €10,777 | €26,030 | +€15,252 | +141.5% |
| Amounts receivable within one year | 40/41 | €10,589 | €24,799 | +€14,210 | +134.2% |
| Other amounts receivable | 41 | €10,589 | €24,799 | +€14,210 | +134.2% |
| Cash at bank and in hand | 54/58 | €188 | €1,231 | +€1,042 | +553.2% |
| Total equity and liabilities | 10/49 | €10,777 | €26,030 | +€15,252 | +141.5% |
| Equity | 10/15 | -€13,688 | €17,431 | +€31,119 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €18,921 | €18,921 | = | 0.0% |
| Distributable reserves | 133 | €18,921 | €18,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,609 | -€7,490 | +€31,119 | +80.6% |
| Amounts payable | 17/49 | €24,465 | €8,598 | -€15,867 | -64.9% |
| Amounts payable within one year | 42/48 | €24,465 | €8,598 | -€15,867 | -64.9% |
| Trade debts | 44 | €19,246 | €2,253 | -€16,993 | -88.3% |
| Suppliers | 440/4 | €19,246 | €2,253 | -€16,993 | -88.3% |
| Taxes, remuneration and social security | 45 | €5,047 | €6,173 | +€1,126 | +22.3% |
| Taxes | 450/3 | €5,047 | €6,173 | +€1,126 | +22.3% |
| Other amounts payable | 47/48 | €172 | €172 | = | 0.0% |
| Non-recurring operating income | 76A | €1,050 | - | -€1,050 | |
| Remuneration, social security and pensions | 62 | €89 | - | -€89 | |
| Other operating charges | 640/8 | €788 | €955 | +€167 | +21.2% |
| Gross operating margin | 9900 | -€37,649 | €32,942 | +€70,592 | |
| Operating profit (loss) | 9901 | -€38,526 | €31,987 | +€70,513 | |
| Financial income | 75/76B | - | €518 | +€518 | |
| Recurring financial income | 75 | - | €518 | +€518 | |
| Financial charges | 65/66B | €83 | €260 | +€177 | +214.4% |
| Recurring financial charges | 65 | €83 | €260 | +€177 | +214.4% |
| Profit (loss) for the period before taxes | 9903 | -€38,609 | €32,245 | +€70,854 | |
| Income taxes | 67/77 | - | €1,126 | +€1,126 | |
| Profit (loss) for the period | 9904 | -€38,609 | €31,119 | +€69,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,609 | €31,119 | +€69,728 |
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 4 October 2026 via checked.be.