PAMPAM CAFE: 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.
PAMPAM CAFE
Largest movements
- Tangible fixed assets +€40,725
up €40,725 (+32.1%), from €126,853 to €167,578
of which Furniture and vehicles: +€64,010
- Receivables within one year +€9,489
up €9,489 (+10.0%), from €94,467 to €103,955
of which Trade receivables: +€34,111
- Debts after one year +€25,000
up €25,000 (+5,000%), from €500 to €25,500
of which Trade debts: +€25,000
- Trade debts +€18,915
up €18,915 (+14.6%), from €129,154 to €148,069
- Other debts +€11,532
new in 2024: €11,532
- Profit (loss) carried forward -€5,700
down €5,700 (-11.3%), from €50,574 to €44,874
- Tax, wage and social debts -€4,086
down €4,086 (-10.1%), from €40,495 to €36,408
of which Taxes: -€2,285
- Gross operating margin +€74,009
up €74,009 (+29.5%), from €251,174 to €325,183
- Staff costs +€68,596
up €68,596 (+32.5%), from €210,841 to €279,437
- Depreciation +€7,345
up €7,345 (+26.1%), from €28,145 to €35,490
- Financial charges +€6,058
up €6,058 (+2,113%), from €287 to €6,345
- Other operating charges +€3,814
up €3,814 (+256%), from €1,491 to €5,306
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,183 | €286,844 | +€45,661 | +18.9% |
| Fixed assets | 21/28 | €130,915 | €169,139 | +€38,225 | +29.2% |
| Intangible fixed assets | 21 | €3,542 | €1,042 | -€2,500 | -70.6% |
| Tangible fixed assets | 22/27 | €126,853 | €167,578 | +€40,725 | +32.1% |
| Plant, machinery and equipment | 23 | €6,520 | €5,348 | -€1,173 | -18.0% |
| Furniture and vehicles | 24 | €1,970 | €65,980 | +€64,010 | +3,249% |
| Other tangible fixed assets | 26 | €118,363 | €96,250 | -€22,113 | -18.7% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €110,268 | €117,704 | +€7,436 | +6.7% |
| Stocks and contracts in progress | 3 | €4,067 | €6,303 | +€2,236 | +55.0% |
| Stocks | 30/36 | €4,067 | €6,303 | +€2,236 | +55.0% |
| Amounts receivable within one year | 40/41 | €94,467 | €103,955 | +€9,489 | +10.0% |
| Trade receivables | 40 | €65,710 | €99,821 | +€34,111 | +51.9% |
| Other amounts receivable | 41 | €28,757 | €4,134 | -€24,623 | -85.6% |
| Cash at bank and in hand | 54/58 | €8,000 | €5,566 | -€2,435 | -30.4% |
| Deferred charges and accrued income | 490/1 | €3,734 | €1,881 | -€1,853 | -49.6% |
| Total equity and liabilities | 10/49 | €241,183 | €286,844 | +€45,661 | +18.9% |
| Equity | 10/15 | €71,034 | €65,334 | -€5,700 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,574 | €44,874 | -€5,700 | -11.3% |
| Amounts payable | 17/49 | €170,149 | €221,510 | +€51,361 | +30.2% |
| Amounts payable after more than one year | 17 | €500 | €25,500 | +€25,000 | +5,000% |
| Trade debts | 175 | - | €25,000 | +€25,000 | |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €169,649 | €196,010 | +€26,361 | +15.5% |
| Trade debts | 44 | €129,154 | €148,069 | +€18,915 | +14.6% |
| Suppliers | 440/4 | €129,154 | €148,069 | +€18,915 | +14.6% |
| Taxes, remuneration and social security | 45 | €40,495 | €36,408 | -€4,086 | -10.1% |
| Taxes | 450/3 | €17,839 | €15,555 | -€2,285 | -12.8% |
| Remuneration and social security | 454/9 | €22,656 | €20,854 | -€1,802 | -8.0% |
| Other amounts payable | 47/48 | - | €11,532 | +€11,532 | |
| Remuneration, social security and pensions | 62 | €210,841 | €279,437 | +€68,596 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,145 | €35,490 | +€7,345 | +26.1% |
| Other operating charges | 640/8 | €1,491 | €5,306 | +€3,814 | +256% |
| Gross operating margin | 9900 | €251,174 | €325,183 | +€74,009 | +29.5% |
| Operating profit (loss) | 9901 | €10,696 | €4,950 | -€5,746 | -53.7% |
| Financial income | 75/76B | €23 | €13 | -€11 | -46.0% |
| Recurring financial income | 75 | €23 | €13 | -€11 | -46.0% |
| Financial charges | 65/66B | €287 | €6,345 | +€6,058 | +2,113% |
| Recurring financial charges | 65 | €287 | €6,345 | +€6,058 | +2,113% |
| Profit (loss) for the period before taxes | 9903 | €10,433 | -€1,382 | -€11,815 | |
| Income taxes | 67/77 | €974 | €4,318 | +€3,344 | +343% |
| Profit (loss) for the period | 9904 | €9,459 | -€5,700 | -€15,159 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,459 | -€5,700 | -€15,159 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.