Pharadigm Management: 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.
Pharadigm Management
Largest movements
- Cash -€22,343
down €22,343 (-30.6%), from €73,046 to €50,703
mainly Net result for the year (-€20,319) and Receivables within one year (-€14,538)
- Receivables within one year +€14,538
new in 2025: €14,538
- Stocks and contracts -€6,302
no longer reported in 2025 (was €6,302)
- Tangible fixed assets -€3,763
down €3,763 (-55.8%), from €6,743 to €2,980
of which Furniture and vehicles: -€3,233
- Profit (loss) carried forward -€20,319
down €20,319 (-30.6%), from €66,335 to €46,016
- Tax, wage and social debts +€2,740
up €2,740 (+101%), from €2,711 to €5,451
- Gross operating margin -€6,664
down €6,664 (-73.2%), from -€9,099 to -€15,763
- Write-downs -€1,094
no longer reported in 2025 (was €1,094)
- Depreciation -€894
down €894 (-19.2%), from €4,657 to €3,763
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 | €100,353 | €82,597 | -€17,756 | -17.7% |
| Fixed assets | 21/28 | €19,243 | €15,480 | -€3,763 | -19.6% |
| Tangible fixed assets | 22/27 | €6,743 | €2,980 | -€3,763 | -55.8% |
| Furniture and vehicles | 24 | €5,898 | €2,665 | -€3,233 | -54.8% |
| Leasing and similar rights | 25 | €845 | €315 | -€530 | -62.7% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €81,110 | €67,117 | -€13,993 | -17.3% |
| Stocks and contracts in progress | 3 | €6,302 | - | -€6,302 | |
| Stocks | 30/36 | €6,302 | - | -€6,302 | |
| Amounts receivable within one year | 40/41 | - | €14,538 | +€14,538 | |
| Trade receivables | 40 | - | €14,538 | +€14,538 | |
| Current investments | 50/53 | €400 | €400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,046 | €50,703 | -€22,343 | -30.6% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,476 | +€114 | +8.4% |
| Total equity and liabilities | 10/49 | €100,353 | €82,597 | -€17,756 | -17.7% |
| Equity | 10/15 | €95,595 | €75,276 | -€20,319 | -21.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,335 | €46,016 | -€20,319 | -30.6% |
| Amounts payable | 17/49 | €4,758 | €7,321 | +€2,563 | +53.9% |
| Amounts payable within one year | 42/48 | €4,758 | €7,321 | +€2,563 | +53.9% |
| Trade debts | 44 | €918 | €692 | -€226 | -24.6% |
| Suppliers | 440/4 | €918 | €692 | -€226 | -24.6% |
| Taxes, remuneration and social security | 45 | €2,711 | €5,451 | +€2,740 | +101% |
| Taxes | 450/3 | €2,711 | €5,451 | +€2,740 | +101% |
| Other amounts payable | 47/48 | €1,130 | €1,179 | +€49 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,657 | €3,763 | -€894 | -19.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,094 | - | -€1,094 | |
| Other operating charges | 640/8 | €459 | €461 | +€3 | +0.5% |
| Gross operating margin | 9900 | -€9,099 | -€15,763 | -€6,664 | -73.2% |
| Operating profit (loss) | 9901 | -€15,309 | -€19,987 | -€4,678 | -30.6% |
| Financial charges | 65/66B | €211 | €164 | -€47 | -22.3% |
| Recurring financial charges | 65 | €211 | €164 | -€47 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,520 | -€20,151 | -€4,631 | -29.8% |
| Income taxes | 67/77 | €173 | €169 | -€5 | -2.7% |
| Profit (loss) for the period | 9904 | -€15,693 | -€20,319 | -€4,626 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,693 | -€20,319 | -€4,626 | -29.5% |
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 14 October 2026 via checked.be.