PANDIMMO: 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.
PANDIMMO
Largest movements
- Tangible fixed assets -€25,682
down €25,682 (-4.6%), from €559,950 to €534,269
- Other debts -€15,821
down €15,821 (-52.6%), from €30,067 to €14,246
- Gross operating margin -€4,346
down €4,346 (-10.2%), from €42,516 to €38,169
- Financial charges -€1,816
down €1,816 (-25.5%), from €7,127 to €5,312
- Taxes -€589
no longer reported in 2025 (was €589)
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 | €573,919 | €548,358 | -€25,561 | -4.5% |
| Fixed assets | 21/28 | €559,950 | €534,269 | -€25,682 | -4.6% |
| Tangible fixed assets | 22/27 | €559,950 | €534,269 | -€25,682 | -4.6% |
| Land and buildings | 22 | €559,950 | €534,269 | -€25,682 | -4.6% |
| Current assets | 29/58 | €13,969 | €14,090 | +€121 | +0.9% |
| Amounts receivable within one year | 40/41 | €10,525 | €9,835 | -€690 | -6.6% |
| Other amounts receivable | 41 | €10,525 | €9,835 | -€690 | -6.6% |
| Cash at bank and in hand | 54/58 | €3,444 | €4,255 | +€811 | +23.6% |
| Total equity and liabilities | 10/49 | €573,919 | €548,358 | -€25,561 | -4.5% |
| Equity | 10/15 | €408,917 | €408,317 | -€600 | -0.1% |
| Contributions | 10/11 | €321,200 | €321,200 | = | 0.0% |
| Capital | 10 | €321,200 | €321,200 | = | 0.0% |
| Issued capital | 100 | €333,600 | €333,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,386 | €4,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,386 | €4,386 | = | 0.0% |
| Legal reserve | 130 | €4,386 | €4,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,331 | €82,731 | -€600 | -0.7% |
| Amounts payable | 17/49 | €165,003 | €140,041 | -€24,961 | -15.1% |
| Amounts payable after more than one year | 17 | €125,324 | €125,324 | = | 0.0% |
| Financial debts | 170/4 | €125,324 | €125,324 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,694 | €14,717 | -€23,976 | -62.0% |
| Current portion of amounts payable after more than one year | 42 | €4,143 | - | -€4,143 | |
| Taxes, remuneration and social security | 45 | €4,484 | €471 | -€4,013 | -89.5% |
| Taxes | 450/3 | €4,484 | €471 | -€4,013 | -89.5% |
| Other amounts payable | 47/48 | €30,067 | €14,246 | -€15,821 | -52.6% |
| Accrued charges and deferred income | 492/3 | €985 | - | -€985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,682 | €25,682 | = | 0.0% |
| Other operating charges | 640/8 | €7,546 | €7,776 | +€229 | +3.0% |
| Gross operating margin | 9900 | €42,516 | €38,169 | -€4,346 | -10.2% |
| Operating profit (loss) | 9901 | €9,287 | €4,712 | -€4,576 | -49.3% |
| Financial charges | 65/66B | €7,127 | €5,312 | -€1,816 | -25.5% |
| Recurring financial charges | 65 | €7,127 | €5,312 | -€1,816 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €2,160 | -€600 | -€2,760 | |
| Income taxes | 67/77 | €589 | - | -€589 | |
| Profit (loss) for the period | 9904 | €1,572 | -€600 | -€2,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,572 | -€600 | -€2,171 |
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 8 October 2026 via checked.be.