Pand1307: 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.
Pand1307
Largest movements
- Receivables within one year -€1,056
down €1,056 (-2.3%), from €46,108 to €45,052
of which Other amounts receivable: -€1,056
- Profit (loss) carried forward -€606
down €606 (-2.8%), from €21,498 to €20,892
- Gross operating margin -€3,628
down €3,628, from €702 to -€2,926
- Financial income +€1,310
up €1,310 (+80.2%), from €1,634 to €2,944
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 | €46,515 | €45,909 | -€606 | -1.3% |
| Current assets | 29/58 | €46,515 | €45,909 | -€606 | -1.3% |
| Amounts receivable within one year | 40/41 | €46,108 | €45,052 | -€1,056 | -2.3% |
| Trade receivables | 40 | €918 | €918 | = | 0.0% |
| Other amounts receivable | 41 | €45,190 | €44,134 | -€1,056 | -2.3% |
| Cash at bank and in hand | 54/58 | €407 | €857 | +€450 | +110.6% |
| Total equity and liabilities | 10/49 | €46,515 | €45,909 | -€606 | -1.3% |
| Equity | 10/15 | €46,498 | €45,892 | -€606 | -1.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,498 | €20,892 | -€606 | -2.8% |
| Amounts payable | 17/49 | €17 | €17 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17 | €17 | = | 0.0% |
| Financial debts | 43 | €17 | €17 | = | 0.0% |
| Credit institutions | 430/8 | €17 | €17 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €702 | -€2,926 | -€3,628 | |
| Operating profit (loss) | 9901 | €197 | -€3,445 | -€3,642 | |
| Financial income | 75/76B | €1,634 | €2,944 | +€1,310 | +80.2% |
| Recurring financial income | 75 | €1,634 | €2,944 | +€1,310 | +80.2% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,726 | -€606 | -€2,332 | |
| Profit (loss) for the period | 9904 | €1,726 | -€606 | -€2,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,726 | -€606 | -€2,332 |
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 10 October 2026 via checked.be.