Jessica PIMENTA: what changed
Jessica PIMENTA
Largest movements
- Tangible fixed assets -€5,650
down €5,650 (-18.1%), from €31,154 to €25,504
- Receivables within one year +€2,026
up €2,026 (+76.2%), from €2,660 to €4,686
- Deferred charges and accrued income -€834
down €834 (-64.2%), from €1,300 to €466
- Cash +€415
up €415 (+67.1%), from €618 to €1,032
mainly Depreciation (+€5,650) and Deferred charges and accrued income (+€834)
- Profit (loss) carried forward -€3,038
down €3,038, from €761 to -€2,278
- Other debts -€1,951
down €1,951 (-6.9%), from €28,207 to €26,255
- Gross operating margin -€12,715
down €12,715 (-74.5%), from €17,074 to €4,360
- Depreciation -€4,752
down €4,752 (-45.7%), from €10,402 to €5,650
- Taxes -€1,773
down €1,773 (-84.3%), from €2,103 to €330
- Other operating charges -€1,080
down €1,080 (-59.0%), from €1,831 to €751
- Financial charges -€478
down €478 (-41.7%), from €1,145 to €667
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,732 | €31,689 | -€4,043 | -11.3% |
| Fixed assets | 21/28 | €31,154 | €25,504 | -€5,650 | -18.1% |
| Tangible fixed assets | 22/27 | €31,154 | €25,504 | -€5,650 | -18.1% |
| Plant, machinery and equipment | 23 | €31,154 | €25,504 | -€5,650 | -18.1% |
| Current assets | 29/58 | €4,578 | €6,184 | +€1,607 | +35.1% |
| Amounts receivable within one year | 40/41 | €2,660 | €4,686 | +€2,026 | +76.2% |
| Other amounts receivable | 41 | €2,660 | €4,686 | +€2,026 | +76.2% |
| Cash at bank and in hand | 54/58 | €618 | €1,032 | +€415 | +67.1% |
| Deferred charges and accrued income | 490/1 | €1,300 | €466 | -€834 | -64.2% |
| Total equity and liabilities | 10/49 | €35,732 | €31,689 | -€4,043 | -11.3% |
| Equity | 10/15 | €2,761 | -€278 | -€3,038 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €761 | -€2,278 | -€3,038 | |
| Amounts payable | 17/49 | €32,971 | €31,966 | -€1,005 | -3.0% |
| Amounts payable within one year | 42/48 | €32,771 | €31,476 | -€1,295 | -4.0% |
| Trade debts | 44 | €961 | €1,288 | +€327 | +34.0% |
| Suppliers | 440/4 | €961 | €1,288 | +€327 | +34.0% |
| Taxes, remuneration and social security | 45 | €3,603 | €3,933 | +€330 | +9.2% |
| Taxes | 450/3 | €3,603 | €3,933 | +€330 | +9.2% |
| Other amounts payable | 47/48 | €28,207 | €26,255 | -€1,951 | -6.9% |
| Accrued charges and deferred income | 492/3 | €200 | €490 | +€290 | +145% |
| Non-recurring operating income | 76A | - | €2,026 | +€2,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,402 | €5,650 | -€4,752 | -45.7% |
| Other operating charges | 640/8 | €1,831 | €751 | -€1,080 | -59.0% |
| Gross operating margin | 9900 | €17,074 | €4,360 | -€12,715 | -74.5% |
| Operating profit (loss) | 9901 | €4,842 | -€2,041 | -€6,883 | |
| Financial charges | 65/66B | €1,145 | €667 | -€478 | -41.7% |
| Recurring financial charges | 65 | €1,145 | €667 | -€478 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €3,697 | -€2,709 | -€6,405 | |
| Income taxes | 67/77 | €2,103 | €330 | -€1,773 | -84.3% |
| Profit (loss) for the period | 9904 | €1,594 | -€3,038 | -€4,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,594 | -€3,038 | -€4,632 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.