Pampus: 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.
Pampus
Largest movements
- Cash -€43,934
down €43,934 (-63.0%), from €69,709 to €25,775
mainly Debts after one year (-€43,859) and Trade debts (-€24,317)
- Tangible fixed assets -€10,567
down €10,567 (-8.1%), from €131,259 to €120,692
of which Other tangible fixed assets: -€8,579
- Intangible fixed assets -€7,326
down €7,326 (-31.0%), from €23,595 to €16,269
- Debts after one year -€43,859
down €43,859 (-59.9%), from €73,239 to €29,380
- Trade debts -€24,317
down €24,317 (-49.9%), from €48,704 to €24,388
- Other debts -€23,260
down €23,260 (-69.5%), from €33,482 to €10,222
- Current portion of long-term debt +€11,013
up €11,013 (+26.0%), from €42,335 to €53,348
- Accrued charges and deferred income +€5,363
new in 2025: €5,363
- Staff costs +€99,915
up €99,915 (+81.5%), from €122,573 to €222,488
- Gross operating margin +€72,663
up €72,663 (+35.2%), from €206,241 to €278,904
- Depreciation +€4,787
up €4,787 (+12.6%), from €38,048 to €42,835
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 | €281,525 | €215,029 | -€66,496 | -23.6% |
| Fixed assets | 21/28 | €183,951 | €163,961 | -€19,990 | -10.9% |
| Intangible fixed assets | 21 | €23,595 | €16,269 | -€7,326 | -31.0% |
| Tangible fixed assets | 22/27 | €131,259 | €120,692 | -€10,567 | -8.1% |
| Plant, machinery and equipment | 23 | €65,309 | €66,065 | +€757 | +1.2% |
| Furniture and vehicles | 24 | €31,622 | €28,878 | -€2,744 | -8.7% |
| Other tangible fixed assets | 26 | €34,328 | €25,749 | -€8,579 | -25.0% |
| Financial fixed assets | 28 | €29,097 | €27,000 | -€2,097 | -7.2% |
| Current assets | 29/58 | €97,574 | €51,068 | -€46,506 | -47.7% |
| Amounts receivable after more than one year | 29 | - | €50 | +€50 | |
| Trade receivables | 290 | - | €50 | +€50 | |
| Stocks and contracts in progress | 3 | €27,865 | €25,221 | -€2,644 | -9.5% |
| Stocks | 30/36 | €27,865 | €25,221 | -€2,644 | -9.5% |
| Cash at bank and in hand | 54/58 | €69,709 | €25,775 | -€43,934 | -63.0% |
| Deferred charges and accrued income | 490/1 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €281,525 | €215,029 | -€66,496 | -23.6% |
| Equity | 10/15 | €43,838 | €47,989 | +€4,151 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,238 | €29,389 | +€4,151 | +16.4% |
| Distributable reserves | 133 | €25,238 | €29,389 | +€4,151 | +16.4% |
| Amounts payable | 17/49 | €237,687 | €167,040 | -€70,647 | -29.7% |
| Amounts payable after more than one year | 17 | €73,239 | €29,380 | -€43,859 | -59.9% |
| Financial debts | 170/4 | €73,239 | €29,380 | -€43,859 | -59.9% |
| Amounts payable within one year | 42/48 | €164,448 | €132,297 | -€32,151 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €42,335 | €53,348 | +€11,013 | +26.0% |
| Trade debts | 44 | €48,704 | €24,388 | -€24,317 | -49.9% |
| Suppliers | 440/4 | €48,704 | €24,388 | -€24,317 | -49.9% |
| Taxes, remuneration and social security | 45 | €39,927 | €44,340 | +€4,413 | +11.1% |
| Taxes | 450/3 | €17,131 | €18,354 | +€1,223 | +7.1% |
| Remuneration and social security | 454/9 | €22,796 | €25,986 | +€3,190 | +14.0% |
| Other amounts payable | 47/48 | €33,482 | €10,222 | -€23,260 | -69.5% |
| Accrued charges and deferred income | 492/3 | - | €5,363 | +€5,363 | |
| Remuneration, social security and pensions | 62 | €122,573 | €222,488 | +€99,915 | +81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,048 | €42,835 | +€4,787 | +12.6% |
| Other operating charges | 640/8 | €1,742 | €2,757 | +€1,016 | +58.3% |
| Gross operating margin | 9900 | €206,241 | €278,904 | +€72,663 | +35.2% |
| Operating profit (loss) | 9901 | €43,878 | €10,823 | -€33,054 | -75.3% |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €6,723 | €6,625 | -€98 | -1.5% |
| Recurring financial charges | 65 | €6,723 | €6,625 | -€98 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €37,155 | €4,282 | -€32,872 | -88.5% |
| Income taxes | 67/77 | - | €131 | +€131 | |
| Profit (loss) for the period | 9904 | €37,155 | €4,151 | -€33,003 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,155 | €4,151 | -€33,003 | -88.8% |
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 17 October 2026 via checked.be.