PARDIS: 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.
What changed
PARDIS
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€473,401
2024 · €1.5m-€1.0m
Equity
€64.0m
2024 · €65.4m-€1.4m
Cash
€822,683
2024 · €214,756+€607,927
Balance sheet total
€119.1m
2024 · €116.7m+€2.4m
Largest movements
Assets
- Financial fixed assets +€12.1m
up €12.1m (+13.2%), from €91.8m to €103.9m
of which Affiliated companies: +€7.0m
- Receivables within one year -€5.6m
down €5.6m (-35.6%), from €15.6m to €10.1m
of which Other amounts receivable: -€2.9m
- Current investments -€4.0m
no longer reported in 2025 (was €4.0m)
of which Other investments: -€2.2m
Equity and liabilities
- Other debts +€10.4m
up €10.4m (+111%), from €9.3m to €19.7m
- Current portion of long-term debt -€6.0m
down €6.0m (-80.0%), from €7.5m to €1.5m
- Short-term financial debts -€2.2m
no longer reported in 2025 (was €2.2m)
- Reserves -€1.6m
down €1.6m (-42.8%), from €3.8m to €2.2m
of which Non-distributable reserves: -€1.8m
- Debts after one year +€1.3m
up €1.3m (+4.1%), from €31.7m to €32.9m
of which Financial debts: +€4.4m
Income statement
- Other operating income -€1.7m
down €1.7m (-54.5%), from €3.2m to €1.5m
- Services and other goods -€1.6m
down €1.6m (-46.2%), from €3.4m to €1.8m
- Financial income -€914,083
down €914,083 (-35.1%), from €2.6m to €1.7m
- Financial charges -€554,289
down €554,289 (-27.2%), from €2.0m to €1.5m
- Taxes +€202,203
up €202,203, from -€11,734 to €190,469
of which Taxes: +€180,744
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
€1.5m
Turnover
+€40,593
Other operating income
-€1.7m
Services and other goods
+€1.6m
Staff costs
+€1,012
Depreciation
-€8,050
Write-downs
+€19,591
Other operating charges
-€40,320
Other operating items
-€312,700
Financial income
-€914,083
Financial charges
+€554,289
Taxes
-€202,203
Result 2025
€473,401
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€17.5m
Investment
-€8.1m
Financing
-€8.8m
Cash 2024
€214,756
From operations (derived)
+€17.5m
Net result for the year
+€473,401
Depreciation
+€212,465
Receivables within one year
+€5.6m
Deferred charges and accrued income
+€583,742
Smaller working-capital items
+€3,167
Trade debts
+€313,685
Other debts
+€10.4m
Investment (derived)
-€8.1m
Investment in fixed assets (net)
-€12.2m
Current investments
+€4.0m
Financing
-€8.8m
Debts after one year
+€1.3m
Current portion of long-term debt
-€6.0m
Short-term financial debts
-€2.2m
Contributions, distributions and other
-€1.8m
Cash 2025
€822,683
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,657,405 | €119,060,291 | +€2.4m | +2.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €94,829,796 | €106,807,442 | +€12.0m | +12.6% |
| Intangible fixed assets | 21 | €6,255 | €14,704 | +€8,450 | +135% |
| Tangible fixed assets | 22/27 | €3,016,065 | €2,877,382 | -€138,683 | -4.6% |
| Land and buildings | 22 | €2,490,478 | €2,380,948 | -€109,530 | -4.4% |
| Furniture and vehicles | 24 | €87 | €0 | -€87 | -100% |
| Other tangible fixed assets | 26 | €525,501 | €496,434 | -€29,066 | -5.5% |
| Financial fixed assets | 28 | €91,807,476 | €103,915,356 | +€12.1m | +13.2% |
| Affiliated companies | 280/1 | €88,368,997 | €95,405,639 | +€7.0m | +8.0% |
| Participating interests | 280 | €63,671,123 | €74,539,937 | +€10.9m | +17.1% |
| Amounts receivable | 281 | €24,697,874 | €20,865,702 | -€3.8m | -15.5% |
| Other financial fixed assets | 284/8 | €3,438,478 | €8,509,717 | +€5.1m | +147% |
| Shares | 284 | €188,107 | €188,107 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,250,372 | €8,321,610 | +€5.1m | +156% |
| Current assets | 29/58 | €21,827,609 | €12,252,849 | -€9.6m | -43.9% |
| Amounts receivable within one year | 40/41 | €15,605,347 | €10,052,999 | -€5.6m | -35.6% |
| Trade receivables | 40 | €3,217,393 | €546,276 | -€2.7m | -83.0% |
| Other amounts receivable | 41 | €12,387,954 | €9,506,723 | -€2.9m | -23.3% |
| Current investments | 50/53 | €4,046,598 | - | -€4.0m | |
| Own shares | 50 | €1,846,598 | - | -€1.8m | |
| Other investments | 51/53 | €2,200,000 | - | -€2.2m | |
| Cash at bank and in hand | 54/58 | €214,756 | €822,683 | +€607,927 | +283% |
| Deferred charges and accrued income | 490/1 | €1,960,909 | €1,377,167 | -€583,742 | -29.8% |
| Total equity and liabilities | 10/49 | €116,657,405 | €119,060,291 | +€2.4m | +2.1% |
| Equity | 10/15 | €65,386,953 | €64,013,756 | -€1.4m | -2.1% |
| Contributions | 10/11 | €1,339,722 | €1,339,722 | = | 0.0% |
| Capital | 10 | €567,252 | €567,252 | = | 0.0% |
| Issued capital | 100 | €567,252 | €567,252 | = | 0.0% |
| Contributions outside capital | 11 | €772,470 | €772,470 | = | 0.0% |
| Share premium | 1100/10 | €772,470 | €772,470 | = | 0.0% |
| Revaluation surpluses | 12 | €8,719,956 | €8,719,956 | = | 0.0% |
| Reserves | 13 | €3,775,705 | €2,158,219 | -€1.6m | -42.8% |
| Non-distributable reserves | 130/1 | €3,703,323 | €1,856,725 | -€1.8m | -49.9% |
| Legal reserve | 130 | €1,856,725 | €1,856,725 | = | 0.0% |
| Own shares acquired | 1312 | €1,846,598 | - | -€1.8m | |
| Tax-exempt reserves | 132 | €72,382 | €301,494 | +€229,112 | +317% |
| Profit (loss) carried forward | 14 | €51,551,570 | €51,795,858 | +€244,289 | +0.5% |
| Provisions and deferred taxes | 16 | €37,271 | €29,512 | -€7,759 | -20.8% |
| Deferred taxes | 168 | €37,271 | €29,512 | -€7,759 | -20.8% |
| Amounts payable | 17/49 | €51,233,181 | €55,017,023 | +€3.8m | +7.4% |
| Amounts payable after more than one year | 17 | €31,654,795 | €32,937,198 | +€1.3m | +4.1% |
| Financial debts | 170/4 | €28,500,000 | €32,933,310 | +€4.4m | +15.6% |
| Credit institutions | 173 | €28,500,000 | €32,833,310 | +€4.3m | +15.2% |
| Other loans | 174 | - | €100,000 | +€100,000 | |
| Other amounts payable | 178/9 | €3,154,795 | €3,888 | -€3.2m | -99.9% |
| Amounts payable within one year | 42/48 | €19,182,012 | €21,701,176 | +€2.5m | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €7,500,000 | €1,500,000 | -€6.0m | -80.0% |
| Financial debts | 43 | €2,200,000 | - | -€2.2m | |
| Credit institutions | 430/8 | €2,200,000 | - | -€2.2m | |
| Trade debts | 44 | €106,082 | €419,766 | +€313,685 | +296% |
| Suppliers | 440/4 | €106,082 | €419,766 | +€313,685 | +296% |
| Taxes, remuneration and social security | 45 | €38,819 | €67,469 | +€28,650 | +73.8% |
| Taxes | 450/3 | €38,819 | €67,469 | +€28,650 | +73.8% |
| Other amounts payable | 47/48 | €9,337,111 | €19,713,940 | +€10.4m | +111% |
| Accrued charges and deferred income | 492/3 | €396,374 | €378,650 | -€17,725 | -4.5% |
| Operating income | 70/76A | €4,657,186 | €2,639,312 | -€2.0m | -43.3% |
| Turnover | 70 | €1,140,806 | €1,181,399 | +€40,593 | +3.6% |
| Other operating income | 74 | €3,203,680 | €1,457,913 | -€1.7m | -54.5% |
| Non-recurring operating income | 76A | €312,700 | - | -€312,700 | |
| Operating charges | 60/66A | €3,748,489 | €2,194,641 | -€1.6m | -41.5% |
| Services and other goods | 61 | €3,425,361 | €1,843,747 | -€1.6m | -46.2% |
| Remuneration, social security and pensions | 62 | €1,012 | - | -€1,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,414 | €212,465 | +€8,050 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,591 | - | -€19,591 | |
| Other operating charges | 640/8 | €98,110 | €138,430 | +€40,320 | +41.1% |
| Operating profit (loss) | 9901 | €908,697 | €444,671 | -€464,026 | -51.1% |
| Financial income | 75/76B | €2,605,614 | €1,691,531 | -€914,083 | -35.1% |
| Recurring financial income | 75 | €2,605,614 | €1,691,531 | -€914,083 | -35.1% |
| Income from financial fixed assets | 750 | €1,532,261 | €499,724 | -€1.0m | -67.4% |
| Income from current assets | 751 | €1,073,353 | €1,189,803 | +€116,449 | +10.8% |
| Other financial income | 752/9 | - | €2,005 | +€2,005 | |
| Financial charges | 65/66B | €2,034,380 | €1,480,091 | -€554,289 | -27.2% |
| Recurring financial charges | 65 | €2,034,380 | €1,480,091 | -€554,289 | -27.2% |
| Debt charges | 650 | €2,034,156 | €1,479,050 | -€555,106 | -27.3% |
| Other financial charges | 652/9 | €224 | €1,041 | +€817 | +365% |
| Profit (loss) for the period before taxes | 9903 | €1,479,931 | €656,111 | -€823,821 | -55.7% |
| Transfer from deferred taxes | 780 | €7,759 | €7,759 | +€0 | 0.0% |
| Income taxes | 67/77 | -€11,734 | €190,469 | +€202,203 | |
| Taxes | 670/3 | €9,725 | €190,469 | +€180,744 | +1,858% |
| Tax adjustments and reversals of tax provisions | 77 | €21,460 | - | -€21,460 | |
| Profit (loss) for the period | 9904 | €1,499,425 | €473,401 | -€1.0m | -68.4% |
| Transfer from tax-exempt reserves | 789 | €15,068 | €15,068 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €244,180 | +€244,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,514,493 | €244,289 | -€1.3m | -83.9% |
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 17 October 2026 via checked.be.