Pardimmo: 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.
What changed
Pardimmo
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,997
2024 · €10,662-€5,665
Equity
€744,761
2024 · €739,765+€4,997
Cash
€71,818
2024 · €66,872+€4,946
Balance sheet total
€1.4m
2024 · €1.3m+€78,488
Largest movements
Assets
- Tangible fixed assets +€80,443
up €80,443 (+9.6%), from €834,696 to €915,138
of which Land and buildings: +€80,748
Equity and liabilities
- Other debts +€103,962
up €103,962 (+25954.8%), from €401 to €104,363
- Debts after one year -€33,100
down €33,100 (-8.8%), from €375,608 to €342,509
of which Financial debts: -€34,870
Income statement
- Gross operating margin -€9,159
down €9,159 (-17.3%), from €52,905 to €43,746
- Financial income +€7,535
up €7,535 (+356.3%), from €2,115 to €9,650
- Taxes +€1,672
up €1,672 (+23.9%), from €6,984 to €8,656
- Other operating charges +€1,478
up €1,478 (+19.0%), from €7,795 to €9,272
- Depreciation +€1,126
up €1,126 (+3.8%), from €29,550 to €30,676
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.
Result 2024
€10,662
Gross operating margin
-€9,159
Depreciation
-€1,126
Other operating charges
-€1,478
Financial income
+€7,535
Financial charges
+€273
Taxes
-€1,672
Deferred taxes and other
-€39
Result 2025
€4,997
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.
From operations
+€148,821
Investment
-€111,118
Financing
-€32,757
Cash 2024
€66,872
From operations (derived)
+€148,821
Net result for the year
+€4,997
Depreciation
+€30,676
Receivables within one year
+€7,066
Deferred charges and accrued income
-€166
Provisions
-€5,770
Trade debts
+€362
Tax, wage and social debts
+€5,761
Other debts
+€103,962
Accrued charges and deferred income
+€1,934
Investment (derived)
-€111,118
Investment in fixed assets (net)
-€111,118
Financing
-€32,757
Debts after one year
-€33,100
Current portion of long-term debt
+€343
Cash 2025
€71,818
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,129 | €1,379,617 | +€78,488 | +6.0% |
| Fixed assets | 21/28 | €908,538 | €988,981 | +€80,443 | +8.9% |
| Tangible fixed assets | 22/27 | €834,696 | €915,138 | +€80,443 | +9.6% |
| Land and buildings | 22 | €834,199 | €914,946 | +€80,748 | +9.7% |
| Plant, machinery and equipment | 23 | €497 | €192 | -€305 | -61.4% |
| Financial fixed assets | 28 | €73,842 | €73,842 | = | 0.0% |
| Current assets | 29/58 | €392,591 | €390,637 | -€1,955 | -0.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,066 | €18,000 | -€7,066 | -28.2% |
| Other amounts receivable | 41 | €25,066 | €18,000 | -€7,066 | -28.2% |
| Current investments | 50/53 | €298,635 | €298,635 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,872 | €71,818 | +€4,946 | +7.4% |
| Deferred charges and accrued income | 490/1 | €2,018 | €2,184 | +€166 | +8.2% |
| Total equity and liabilities | 10/49 | €1,301,129 | €1,379,617 | +€78,488 | +6.0% |
| Equity | 10/15 | €739,765 | €744,761 | +€4,997 | +0.7% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €566,239 | €571,236 | +€4,997 | +0.9% |
| Non-distributable reserves | 130/1 | €11,781 | €12,896 | +€1,115 | +9.5% |
| Legal reserve | 130 | €11,781 | €12,896 | +€1,115 | +9.5% |
| Tax-exempt reserves | 132 | €446,136 | €428,826 | -€17,310 | -3.9% |
| Distributable reserves | 133 | €108,323 | €129,514 | +€21,192 | +19.6% |
| Provisions and deferred taxes | 16 | €148,712 | €142,942 | -€5,770 | -3.9% |
| Deferred taxes | 168 | €148,712 | €142,942 | -€5,770 | -3.9% |
| Amounts payable | 17/49 | €412,652 | €491,914 | +€79,262 | +19.2% |
| Amounts payable after more than one year | 17 | €375,608 | €342,509 | -€33,100 | -8.8% |
| Financial debts | 170/4 | €371,378 | €336,509 | -€34,870 | -9.4% |
| Other amounts payable | 178/9 | €4,230 | €6,000 | +€1,770 | +41.8% |
| Amounts payable within one year | 42/48 | €37,044 | €147,471 | +€110,427 | +298.1% |
| Current portion of amounts payable after more than one year | 42 | €34,527 | €34,870 | +€343 | +1.0% |
| Trade debts | 44 | €545 | €907 | +€362 | +66.3% |
| Suppliers | 440/4 | €545 | €907 | +€362 | +66.3% |
| Taxes, remuneration and social security | 45 | €1,571 | €7,332 | +€5,761 | +366.6% |
| Taxes | 450/3 | €1,571 | €7,332 | +€5,761 | +366.6% |
| Other amounts payable | 47/48 | €401 | €104,363 | +€103,962 | +25954.8% |
| Accrued charges and deferred income | 492/3 | - | €1,934 | +€1,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,550 | €30,676 | +€1,126 | +3.8% |
| Other operating charges | 640/8 | €7,795 | €9,272 | +€1,478 | +19.0% |
| Gross operating margin | 9900 | €52,905 | €43,746 | -€9,159 | -17.3% |
| Operating profit (loss) | 9901 | €15,561 | €3,798 | -€11,763 | -75.6% |
| Financial income | 75/76B | €2,115 | €9,650 | +€7,535 | +356.3% |
| Recurring financial income | 75 | €2,115 | €9,650 | +€7,535 | +356.3% |
| Financial charges | 65/66B | €5,839 | €5,565 | -€273 | -4.7% |
| Recurring financial charges | 65 | €5,839 | €5,565 | -€273 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €11,837 | €7,882 | -€3,955 | -33.4% |
| Transfer from deferred taxes | 780 | €5,809 | €5,770 | -€39 | -0.7% |
| Income taxes | 67/77 | €6,984 | €8,656 | +€1,672 | +23.9% |
| Profit (loss) for the period | 9904 | €10,662 | €4,997 | -€5,665 | -53.1% |
| Transfer from tax-exempt reserves | 789 | €17,427 | €17,310 | -€117 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,089 | €22,307 | -€5,782 | -20.6% |
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.