PAMPILIE: 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.
PAMPILIE
Largest movements
- Cash +€36,792
up €36,792 (+56.2%), from €65,517 to €102,309
mainly Net result for the year (+€24,323) and Receivables within one year (+€17,108)
- Current investments +€20,000
new in 2025: €20,000
- Receivables within one year -€17,108
down €17,108 (-81.1%), from €21,100 to €3,992
of which Trade receivables: -€14,245
- Deferred charges and accrued income +€14,825
up €14,825 (+9,393%), from €158 to €14,983
- Tangible fixed assets -€3,709
down €3,709 (-17.3%), from €21,421 to €17,712
of which Furniture and vehicles: -€3,043
- Profit (loss) carried forward +€24,323
up €24,323 (+30.5%), from €79,775 to €104,098
- Advances received +€14,399
up €14,399 (+170%), from €8,474 to €22,873
- Tax, wage and social debts +€10,126
up €10,126 (+11,664%), from €87 to €10,213
- Trade debts +€4,313
up €4,313 (+101%), from €4,267 to €8,580
- Other debts -€2,383
down €2,383 (-18.2%), from €13,093 to €10,710
- Taxes +€26,287
new in 2025: €26,287
- Gross operating margin +€8,732
up €8,732 (+18.4%), from €47,427 to €56,160
- Depreciation +€2,992
up €2,992 (+141%), from €2,121 to €5,113
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 | €108,196 | €158,996 | +€50,800 | +47.0% |
| Fixed assets | 21/28 | €21,421 | €17,712 | -€3,709 | -17.3% |
| Tangible fixed assets | 22/27 | €21,421 | €17,712 | -€3,709 | -17.3% |
| Plant, machinery and equipment | 23 | €2,440 | €1,775 | -€666 | -27.3% |
| Furniture and vehicles | 24 | €18,980 | €15,937 | -€3,043 | -16.0% |
| Current assets | 29/58 | €86,776 | €141,284 | +€54,509 | +62.8% |
| Amounts receivable within one year | 40/41 | €21,100 | €3,992 | -€17,108 | -81.1% |
| Trade receivables | 40 | €18,138 | €3,893 | -€14,245 | -78.5% |
| Other amounts receivable | 41 | €2,962 | €99 | -€2,864 | -96.7% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €65,517 | €102,309 | +€36,792 | +56.2% |
| Deferred charges and accrued income | 490/1 | €158 | €14,983 | +€14,825 | +9,393% |
| Total equity and liabilities | 10/49 | €108,196 | €158,996 | +€50,800 | +47.0% |
| Equity | 10/15 | €82,275 | €106,598 | +€24,323 | +29.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,775 | €104,098 | +€24,323 | +30.5% |
| Amounts payable | 17/49 | €25,921 | €52,398 | +€26,477 | +102% |
| Amounts payable within one year | 42/48 | €25,921 | €52,376 | +€26,454 | +102% |
| Trade debts | 44 | €4,267 | €8,580 | +€4,313 | +101% |
| Suppliers | 440/4 | €4,267 | €8,580 | +€4,313 | +101% |
| Advances received on contracts in progress | 46 | €8,474 | €22,873 | +€14,399 | +170% |
| Taxes, remuneration and social security | 45 | €87 | €10,213 | +€10,126 | +11,664% |
| Taxes | 450/3 | €87 | €10,213 | +€10,126 | +11,664% |
| Other amounts payable | 47/48 | €13,093 | €10,710 | -€2,383 | -18.2% |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,121 | €5,113 | +€2,992 | +141% |
| Other operating charges | 640/8 | €56 | €364 | +€308 | +555% |
| Gross operating margin | 9900 | €47,427 | €56,160 | +€8,732 | +18.4% |
| Operating profit (loss) | 9901 | €45,251 | €50,284 | +€5,033 | +11.1% |
| Financial income | 75/76B | €97 | €494 | +€397 | +408% |
| Recurring financial income | 75 | €97 | €494 | +€397 | +408% |
| Financial charges | 65/66B | €70 | €168 | +€98 | +141% |
| Recurring financial charges | 65 | €70 | €168 | +€98 | +141% |
| Profit (loss) for the period before taxes | 9903 | €45,278 | €50,610 | +€5,332 | +11.8% |
| Income taxes | 67/77 | - | €26,287 | +€26,287 | |
| Profit (loss) for the period | 9904 | €45,278 | €24,323 | -€20,955 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,278 | €24,323 | -€20,955 | -46.3% |
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 22 October 2026 via checked.be.