PANDAROO INTERACTIVE: 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.
PANDAROO INTERACTIVE
Largest movements
- Cash -€40,448
down €40,448 (-43.0%), from €94,126 to €53,677
mainly Accrued charges and deferred income (-€25,984) and Investment in fixed assets (net) (-€25,463)
- Receivables within one year +€14,733
up €14,733 (+212.9%), from €6,922 to €21,655
of which Other amounts receivable: +€8,429
- Intangible fixed assets +€8,172
up €8,172 (+22.9%), from €35,672 to €43,844
- Tangible fixed assets +€3,733
new in 2025: €3,733
- Stocks and contracts -€3,240
no longer reported in 2025 (was €3,240)
- Accrued charges and deferred income -€25,984
down €25,984 (-26.4%), from €98,357 to €72,373
- Tax, wage and social debts +€5,497
up €5,497 (+27.9%), from €19,668 to €25,165
of which Taxes: +€3,463
- Trade debts +€4,712
up €4,712 (+497.2%), from €948 to €5,660
- Profit (loss) carried forward -€1,581
down €1,581 (-8.6%), from €18,388 to €16,807
- Turnover +€50,178
up €50,178 (+131.4%), from €38,185 to €88,363
- Financial income +€30,198
up €30,198 (+149.4%), from €20,215 to €50,414
- Purchases and services +€25,909
up €25,909 (+73.5%), from €35,257 to €61,166
- Gross operating margin -€25,517
down €25,517 (-31.0%), from €82,364 to €56,846
- Staff costs +€5,645
up €5,645 (+6.4%), from €88,362 to €94,006
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 | €140,661 | €123,656 | -€17,005 | -12.1% |
| Fixed assets | 21/28 | €35,672 | €47,577 | +€11,905 | +33.4% |
| Intangible fixed assets | 21 | €35,672 | €43,844 | +€8,172 | +22.9% |
| Tangible fixed assets | 22/27 | - | €3,733 | +€3,733 | |
| Furniture and vehicles | 24 | - | €3,733 | +€3,733 | |
| Current assets | 29/58 | €104,989 | €76,079 | -€28,910 | -27.5% |
| Stocks and contracts in progress | 3 | €3,240 | - | -€3,240 | |
| Stocks | 30/36 | €3,240 | - | -€3,240 | |
| Amounts receivable within one year | 40/41 | €6,922 | €21,655 | +€14,733 | +212.9% |
| Trade receivables | 40 | €350 | €6,655 | +€6,305 | +1799.0% |
| Other amounts receivable | 41 | €6,571 | €15,000 | +€8,429 | +128.3% |
| Cash at bank and in hand | 54/58 | €94,126 | €53,677 | -€40,448 | -43.0% |
| Deferred charges and accrued income | 490/1 | €702 | €747 | +€45 | +6.4% |
| Total equity and liabilities | 10/49 | €140,661 | €123,656 | -€17,005 | -12.1% |
| Equity | 10/15 | €21,688 | €20,107 | -€1,581 | -7.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,388 | €16,807 | -€1,581 | -8.6% |
| Amounts payable | 17/49 | €118,973 | €103,549 | -€15,424 | -13.0% |
| Amounts payable within one year | 42/48 | €20,616 | €31,176 | +€10,560 | +51.2% |
| Trade debts | 44 | €948 | €5,660 | +€4,712 | +497.2% |
| Suppliers | 440/4 | €948 | €5,660 | +€4,712 | +497.2% |
| Taxes, remuneration and social security | 45 | €19,668 | €25,165 | +€5,497 | +27.9% |
| Taxes | 450/3 | €4,087 | €7,549 | +€3,463 | +84.7% |
| Remuneration and social security | 454/9 | €15,581 | €17,615 | +€2,034 | +13.1% |
| Other amounts payable | 47/48 | - | €351 | +€351 | |
| Accrued charges and deferred income | 492/3 | €98,357 | €72,373 | -€25,984 | -26.4% |
| Turnover | 70 | €38,185 | €88,363 | +€50,178 | +131.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,257 | €61,166 | +€25,909 | +73.5% |
| Remuneration, social security and pensions | 62 | €88,362 | €94,006 | +€5,645 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,918 | €13,558 | +€4,640 | +52.0% |
| Gross operating margin | 9900 | €82,364 | €56,846 | -€25,517 | -31.0% |
| Operating profit (loss) | 9901 | -€14,916 | -€50,718 | -€35,802 | -240.0% |
| Financial income | 75/76B | €20,215 | €50,414 | +€30,198 | +149.4% |
| Recurring financial income | 75 | €20,215 | €50,414 | +€30,198 | +149.4% |
| Financial charges | 65/66B | €56 | €141 | +€85 | +152.2% |
| Recurring financial charges | 65 | €56 | €141 | +€85 | +152.2% |
| Profit (loss) for the period before taxes | 9903 | €5,244 | -€445 | -€5,688 | |
| Income taxes | 67/77 | €1,798 | €1,136 | -€662 | -36.8% |
| Profit (loss) for the period | 9904 | €3,446 | -€1,581 | -€5,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,446 | -€1,581 | -€5,027 |
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 29 September 2026 via checked.be.