PARDICO: 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.
PARDICO
Largest movements
- Cash -€50,413
down €50,413 (-59.7%), from €84,515 to €34,102
mainly Trade debts (-€92,704) and Other debts (-€15,939)
- Stocks and contracts -€23,500
no longer reported in 2025 (was €23,500)
- Receivables within one year -€19,569
down €19,569 (-19.8%), from €98,596 to €79,027
of which Trade receivables: -€19,317
- Trade debts -€92,704
down €92,704 (-47.9%), from €193,463 to €100,760
- Other debts -€15,939
down €15,939 (-47.6%), from €33,506 to €17,567
- Profit (loss) carried forward +€13,552
up €13,552 (+41.9%), from -€32,328 to -€18,776
- Tax, wage and social debts +€2,978
new in 2025: €2,978
- Gross operating margin +€17,260
up €17,260, from -€2,825 to €14,435
- Financial income -€2,854
no longer reported in 2025 (was €2,854)
- Financial charges -€532
down €532 (-52.4%), from €1,015 to €483
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 | €208,411 | €114,929 | -€93,482 | -44.9% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €206,611 | €113,129 | -€93,482 | -45.2% |
| Stocks and contracts in progress | 3 | €23,500 | - | -€23,500 | |
| Stocks | 30/36 | €23,500 | - | -€23,500 | |
| Amounts receivable within one year | 40/41 | €98,596 | €79,027 | -€19,569 | -19.8% |
| Trade receivables | 40 | €98,344 | €79,027 | -€19,317 | -19.6% |
| Other amounts receivable | 41 | €252 | - | -€252 | |
| Cash at bank and in hand | 54/58 | €84,515 | €34,102 | -€50,413 | -59.7% |
| Total equity and liabilities | 10/49 | €208,411 | €114,929 | -€93,482 | -44.9% |
| Equity | 10/15 | -€19,928 | -€6,376 | +€13,552 | +68.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,328 | -€18,776 | +€13,552 | +41.9% |
| Amounts payable | 17/49 | €228,338 | €121,304 | -€107,034 | -46.9% |
| Amounts payable within one year | 42/48 | €228,338 | €121,304 | -€107,034 | -46.9% |
| Trade debts | 44 | €193,463 | €100,760 | -€92,704 | -47.9% |
| Suppliers | 440/4 | €193,463 | €100,760 | -€92,704 | -47.9% |
| Advances received on contracts in progress | 46 | €1,369 | - | -€1,369 | |
| Taxes, remuneration and social security | 45 | - | €2,978 | +€2,978 | |
| Taxes | 450/3 | - | €2,978 | +€2,978 | |
| Other amounts payable | 47/48 | €33,506 | €17,567 | -€15,939 | -47.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,825 | €14,435 | +€17,260 | |
| Operating profit (loss) | 9901 | -€3,213 | €14,035 | +€17,248 | |
| Financial income | 75/76B | €2,854 | - | -€2,854 | |
| Recurring financial income | 75 | €2,854 | - | -€2,854 | |
| Financial charges | 65/66B | €1,015 | €483 | -€532 | -52.4% |
| Recurring financial charges | 65 | €1,015 | €483 | -€532 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,374 | €13,552 | +€14,926 | |
| Profit (loss) for the period | 9904 | -€1,374 | €13,552 | +€14,926 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,374 | €13,552 | +€14,926 |
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 24 October 2026 via checked.be.