PARDUYN: 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.
PARDUYN
Largest movements
- Tangible fixed assets -€19,352
down €19,352 (-3.9%), from €491,194 to €471,842
- Receivables within one year -€12,781
down €12,781 (-15.9%), from €80,474 to €67,693
- Cash +€7,302
up €7,302 (+380%), from €1,922 to €9,224
mainly Depreciation (+€32,287) and Receivables within one year (+€12,781)
- Debts after one year -€22,666
down €22,666 (-18.8%), from €120,832 to €98,166
- Current portion of long-term debt -€7,501
down €7,501 (-24.9%), from €30,167 to €22,666
- Financial charges -€1,253
down €1,253 (-33.0%), from €3,798 to €2,545
- Gross operating margin -€584
down €584 (-1.2%), from €48,388 to €47,804
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 | €574,391 | €549,780 | -€24,611 | -4.3% |
| Fixed assets | 21/28 | €491,194 | €471,842 | -€19,352 | -3.9% |
| Tangible fixed assets | 22/27 | €491,194 | €471,842 | -€19,352 | -3.9% |
| Land and buildings | 22 | €491,194 | €471,842 | -€19,352 | -3.9% |
| Current assets | 29/58 | €83,197 | €77,938 | -€5,259 | -6.3% |
| Amounts receivable within one year | 40/41 | €80,474 | €67,693 | -€12,781 | -15.9% |
| Trade receivables | 40 | €80,474 | €67,693 | -€12,781 | -15.9% |
| Cash at bank and in hand | 54/58 | €1,922 | €9,224 | +€7,302 | +380% |
| Deferred charges and accrued income | 490/1 | €801 | €1,021 | +€220 | +27.5% |
| Total equity and liabilities | 10/49 | €574,391 | €549,780 | -€24,611 | -4.3% |
| Equity | 10/15 | €334,108 | €339,178 | +€5,069 | +1.5% |
| Contributions | 10/11 | €143,271 | €143,271 | = | 0.0% |
| Capital | 10 | €122,200 | €122,200 | = | 0.0% |
| Issued capital | 100 | €122,200 | €122,200 | = | 0.0% |
| Contributions outside capital | 11 | €21,071 | €21,071 | = | 0.0% |
| Share premium | 1100/10 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €139,923 | €144,993 | +€5,069 | +3.6% |
| Non-distributable reserves | 130/1 | €26,805 | €26,805 | = | 0.0% |
| Legal reserve | 130 | €26,805 | €26,805 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,455 | €76,455 | = | 0.0% |
| Distributable reserves | 133 | €36,663 | €41,732 | +€5,069 | +13.8% |
| Profit (loss) carried forward | 14 | €50,914 | €50,914 | = | 0.0% |
| Amounts payable | 17/49 | €240,282 | €210,602 | -€29,680 | -12.4% |
| Amounts payable after more than one year | 17 | €120,832 | €98,166 | -€22,666 | -18.8% |
| Financial debts | 170/4 | €120,832 | €98,166 | -€22,666 | -18.8% |
| Amounts payable within one year | 42/48 | €117,962 | €111,446 | -€6,515 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €30,167 | €22,666 | -€7,501 | -24.9% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €4,141 | €4,726 | +€586 | +14.2% |
| Taxes | 450/3 | €4,141 | €4,726 | +€586 | +14.2% |
| Other amounts payable | 47/48 | €83,654 | €83,654 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,489 | €990 | -€499 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,121 | €32,287 | +€166 | +0.5% |
| Other operating charges | 640/8 | €7,185 | €7,396 | +€211 | +2.9% |
| Gross operating margin | 9900 | €48,388 | €47,804 | -€584 | -1.2% |
| Operating profit (loss) | 9901 | €9,083 | €8,121 | -€962 | -10.6% |
| Financial charges | 65/66B | €3,798 | €2,545 | -€1,253 | -33.0% |
| Recurring financial charges | 65 | €3,798 | €2,545 | -€1,253 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €5,285 | €5,576 | +€292 | +5.5% |
| Income taxes | 67/77 | €480 | €507 | +€27 | +5.5% |
| Profit (loss) for the period | 9904 | €4,804 | €5,069 | +€265 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,804 | €5,069 | +€265 | +5.5% |
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 18 October 2026 via checked.be.