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.
PARDIMMO
Largest movements
- Cash +€100,606
up €100,606 (+11.4%), from €885,328 to €985,935
mainly Net result for the year (+€52,628) and Depreciation (+€29,423)
- Tangible fixed assets -€29,423
down €29,423 (-3.7%), from €804,589 to €775,166
of which Land and buildings: -€27,982
- Reserves +€52,628
up €52,628 (+4.7%), from €1.1m to €1.2m
of which Non-distributable reserves: +€80,610
- Trade debts -€22,468
down €22,468 (-93.1%), from €24,122 to €1,654
- Gross operating margin +€16,417
up €16,417 (+17.7%), from €92,784 to €109,201
- Financial income -€5,152
down €5,152 (-22.7%), from €22,647 to €17,495
- Taxes +€3,294
up €3,294 (+10.9%), from €30,161 to €33,455
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 | €1,798,484 | €1,846,530 | +€48,046 | +2.7% |
| Fixed assets | 21/28 | €804,589 | €775,166 | -€29,423 | -3.7% |
| Tangible fixed assets | 22/27 | €804,589 | €775,166 | -€29,423 | -3.7% |
| Land and buildings | 22 | €800,926 | €772,944 | -€27,982 | -3.5% |
| Plant, machinery and equipment | 23 | €3,663 | €2,222 | -€1,441 | -39.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €993,895 | €1,071,364 | +€77,469 | +7.8% |
| Amounts receivable within one year | 40/41 | €15,795 | €12,022 | -€3,774 | -23.9% |
| Trade receivables | 40 | €15,795 | €12,022 | -€3,774 | -23.9% |
| Current investments | 50/53 | €70,000 | €65,378 | -€4,623 | -6.6% |
| Cash at bank and in hand | 54/58 | €885,328 | €985,935 | +€100,606 | +11.4% |
| Deferred charges and accrued income | 490/1 | €22,771 | €8,030 | -€14,741 | -64.7% |
| Total equity and liabilities | 10/49 | €1,798,484 | €1,846,530 | +€48,046 | +2.7% |
| Equity | 10/15 | €1,760,545 | €1,813,173 | +€52,628 | +3.0% |
| Contributions | 10/11 | €630,000 | €630,000 | = | 0.0% |
| Reserves | 13 | €1,130,545 | €1,183,173 | +€52,628 | +4.7% |
| Non-distributable reserves | 130/1 | €846,043 | €926,653 | +€80,610 | +9.5% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €846,043 | €926,653 | +€80,610 | +9.5% |
| Tax-exempt reserves | 132 | €221,502 | €193,520 | -€27,982 | -12.6% |
| Distributable reserves | 133 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable | 17/49 | €37,940 | €33,358 | -€4,582 | -12.1% |
| Amounts payable within one year | 42/48 | €32,830 | €24,754 | -€8,076 | -24.6% |
| Trade debts | 44 | €24,122 | €1,654 | -€22,468 | -93.1% |
| Suppliers | 440/4 | €24,122 | €1,654 | -€22,468 | -93.1% |
| Taxes, remuneration and social security | 45 | €5,412 | €20,738 | +€15,326 | +283.2% |
| Taxes | 450/3 | €5,412 | €17,412 | +€12,000 | +221.7% |
| Remuneration and social security | 454/9 | - | €3,326 | +€3,326 | |
| Other amounts payable | 47/48 | €3,296 | €2,362 | -€934 | -28.3% |
| Accrued charges and deferred income | 492/3 | €5,110 | €8,604 | +€3,494 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,116 | €29,423 | +€307 | +1.1% |
| Other operating charges | 640/8 | €10,389 | €10,737 | +€348 | +3.4% |
| Gross operating margin | 9900 | €92,784 | €109,201 | +€16,417 | +17.7% |
| Operating profit (loss) | 9901 | €53,278 | €69,041 | +€15,762 | +29.6% |
| Financial income | 75/76B | €22,647 | €17,495 | -€5,152 | -22.7% |
| Recurring financial income | 75 | €22,647 | €17,495 | -€5,152 | -22.7% |
| Financial charges | 65/66B | €491 | €452 | -€39 | -7.9% |
| Recurring financial charges | 65 | €491 | €452 | -€39 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €75,434 | €86,084 | +€10,649 | +14.1% |
| Income taxes | 67/77 | €30,161 | €33,455 | +€3,294 | +10.9% |
| Profit (loss) for the period | 9904 | €45,273 | €52,628 | +€7,355 | +16.2% |
| Transfer from tax-exempt reserves | 789 | €27,982 | €27,982 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,255 | €80,610 | +€7,355 | +10.0% |
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.