CAPITAL PYM: 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.
CAPITAL PYM
Largest movements
- Receivables within one year +€18,627
up €18,627 (+109%), from €17,042 to €35,669
of which Other amounts receivable: +€21,606
- Stocks and contracts -€8,220
down €8,220 (-47.9%), from €17,149 to €8,928
- Tangible fixed assets -€3,756
down €3,756 (-13.2%), from €28,492 to €24,736
of which Plant, machinery and equipment: -€3,333
- Other debts +€31,117
up €31,117 (+98.3%), from €31,658 to €62,774
- Profit (loss) carried forward -€27,923
down €27,923 (-50.1%), from -€55,756 to -€83,679
- Short-term financial debts +€11,617
new in 2024: €11,617
- Trade debts -€9,312
down €9,312 (-13.9%), from €66,930 to €57,618
- Accrued charges and deferred income +€1,454
new in 2024: €1,454
- Gross operating margin +€58,358
up €58,358 (+106%), from €55,143 to €113,501
- Staff costs +€27,369
up €27,369 (+27.5%), from €99,469 to €126,838
- Financial charges +€1,440
up €1,440 (+33.4%), from €4,306 to €5,747
- Financial income +€1,263
up €1,263 (+458%), from €276 to €1,538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,903 | €91,542 | +€7,639 | +9.1% |
| Fixed assets | 21/28 | €28,492 | €24,736 | -€3,756 | -13.2% |
| Tangible fixed assets | 22/27 | €28,492 | €24,736 | -€3,756 | -13.2% |
| Plant, machinery and equipment | 23 | €27,240 | €23,907 | -€3,333 | -12.2% |
| Furniture and vehicles | 24 | €1,253 | €829 | -€423 | -33.8% |
| Current assets | 29/58 | €55,411 | €66,806 | +€11,395 | +20.6% |
| Stocks and contracts in progress | 3 | €17,149 | €8,928 | -€8,220 | -47.9% |
| Stocks | 30/36 | €17,149 | €8,928 | -€8,220 | -47.9% |
| Amounts receivable within one year | 40/41 | €17,042 | €35,669 | +€18,627 | +109% |
| Trade receivables | 40 | €12,754 | €9,775 | -€2,979 | -23.4% |
| Other amounts receivable | 41 | €4,288 | €25,894 | +€21,606 | +504% |
| Cash at bank and in hand | 54/58 | €20,384 | €21,078 | +€693 | +3.4% |
| Deferred charges and accrued income | 490/1 | €836 | €1,131 | +€295 | +35.2% |
| Total equity and liabilities | 10/49 | €83,903 | €91,542 | +€7,639 | +9.1% |
| Equity | 10/15 | -€37,156 | -€65,079 | -€27,923 | -75.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,756 | -€83,679 | -€27,923 | -50.1% |
| Amounts payable | 17/49 | €121,059 | €156,621 | +€35,562 | +29.4% |
| Amounts payable within one year | 42/48 | €121,059 | €155,167 | +€34,109 | +28.2% |
| Financial debts | 43 | - | €11,617 | +€11,617 | |
| Credit institutions | 430/8 | - | €11,617 | +€11,617 | |
| Trade debts | 44 | €66,930 | €57,618 | -€9,312 | -13.9% |
| Suppliers | 440/4 | €66,930 | €57,618 | -€9,312 | -13.9% |
| Taxes, remuneration and social security | 45 | €22,472 | €23,159 | +€687 | +3.1% |
| Taxes | 450/3 | €9,338 | €7,636 | -€1,702 | -18.2% |
| Remuneration and social security | 454/9 | €13,133 | €15,523 | +€2,389 | +18.2% |
| Other amounts payable | 47/48 | €31,658 | €62,774 | +€31,117 | +98.3% |
| Accrued charges and deferred income | 492/3 | - | €1,454 | +€1,454 | |
| Remuneration, social security and pensions | 62 | €99,469 | €126,838 | +€27,369 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,014 | €6,605 | -€410 | -5.8% |
| Other operating charges | 640/8 | €2,905 | €3,782 | +€878 | +30.2% |
| Gross operating margin | 9900 | €55,143 | €113,501 | +€58,358 | +106% |
| Operating profit (loss) | 9901 | -€54,246 | -€23,724 | +€30,521 | +56.3% |
| Financial income | 75/76B | €276 | €1,538 | +€1,263 | +458% |
| Recurring financial income | 75 | €276 | €1,538 | +€1,263 | +458% |
| Financial charges | 65/66B | €4,306 | €5,747 | +€1,440 | +33.4% |
| Recurring financial charges | 65 | €4,306 | €5,747 | +€1,440 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€58,276 | -€27,932 | +€30,344 | +52.1% |
| Income taxes | 67/77 | €11 | -€9 | -€20 | |
| Profit (loss) for the period | 9904 | -€58,287 | -€27,923 | +€30,364 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,287 | -€27,923 | +€30,364 | +52.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.