PARDOEN EXPERTISE: 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.
PARDOEN EXPERTISE
Largest movements
- Receivables within one year -€12,682
down €12,682 (-91.0%), from €13,932 to €1,250
of which Trade receivables: -€12,722
- Cash +€6,950
up €6,950 (+24.2%), from €28,663 to €35,613
mainly Receivables within one year (+€12,682) and Net result for the year (+€9,450)
- Trade debts -€8,995
down €8,995 (-32.4%), from €27,791 to €18,797
- Tax, wage and social debts +€2,740
up €2,740 (+180%), from €1,519 to €4,259
- Other debts +€536
up €536 (+4.7%), from €11,423 to €11,960
- Gross operating margin +€1,102
up €1,102 (+9.2%), from €11,948 to €13,050
- Taxes +€551
up €551 (+18.4%), from €2,989 to €3,540
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 | €43,234 | €37,515 | -€5,719 | -13.2% |
| Current assets | 29/58 | €43,234 | €37,515 | -€5,719 | -13.2% |
| Amounts receivable within one year | 40/41 | €13,932 | €1,250 | -€12,682 | -91.0% |
| Trade receivables | 40 | €13,932 | €1,210 | -€12,722 | -91.3% |
| Other amounts receivable | 41 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | €28,663 | €35,613 | +€6,950 | +24.2% |
| Deferred charges and accrued income | 490/1 | €640 | €653 | +€13 | +2.0% |
| Total equity and liabilities | 10/49 | €43,234 | €37,515 | -€5,719 | -13.2% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €40,734 | €35,015 | -€5,719 | -14.0% |
| Amounts payable within one year | 42/48 | €40,734 | €35,015 | -€5,719 | -14.0% |
| Trade debts | 44 | €27,791 | €18,797 | -€8,995 | -32.4% |
| Suppliers | 440/4 | €27,791 | €18,797 | -€8,995 | -32.4% |
| Taxes, remuneration and social security | 45 | €1,519 | €4,259 | +€2,740 | +180% |
| Taxes | 450/3 | €1,519 | €4,259 | +€2,740 | +180% |
| Other amounts payable | 47/48 | €11,423 | €11,960 | +€536 | +4.7% |
| Gross operating margin | 9900 | €11,948 | €13,050 | +€1,102 | +9.2% |
| Operating profit (loss) | 9901 | €11,948 | €13,050 | +€1,102 | +9.2% |
| Financial income | 75/76B | €53 | €0 | -€52 | -99.7% |
| Recurring financial income | 75 | €53 | €0 | -€52 | -99.7% |
| Financial charges | 65/66B | €97 | €61 | -€37 | -37.5% |
| Recurring financial charges | 65 | €97 | €61 | -€37 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €11,903 | €12,989 | +€1,087 | +9.1% |
| Income taxes | 67/77 | €2,989 | €3,540 | +€551 | +18.4% |
| Profit (loss) for the period | 9904 | €8,914 | €9,450 | +€536 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,914 | €9,450 | +€536 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.