PELGRIMS WIM: 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.
PELGRIMS WIM
Largest movements
- Cash +€14,926
up €14,926 (+39.9%), from €37,365 to €52,291
mainly Receivables within one year (+€14,398) and Net result for the year (+€5,191)
- Receivables within one year -€14,398
down €14,398 (-61.4%), from €23,436 to €9,038
of which Trade receivables: -€14,398
- Stocks and contracts -€2,544
down €2,544 (-4.3%), from €58,747 to €56,203
- Current portion of long-term debt -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward +€5,191
up €5,191 (+20.5%), from €25,282 to €30,473
- Trade debts +€5,100
up €5,100 (+210%), from €2,433 to €7,533
- Tax, wage and social debts +€2,430
up €2,430 (+33.3%), from €7,289 to €9,719
- Turnover -€150,494
no longer reported in 2025 (was €150,494)
- Purchases and services -€114,159
no longer reported in 2025 (was €114,159)
- Gross operating margin -€25,579
down €25,579 (-70.4%), from €36,335 to €10,756
- Taxes -€5,301
down €5,301 (-56.9%), from €9,319 to €4,018
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 | €120,441 | €118,063 | -€2,379 | -2.0% |
| Fixed assets | 21/28 | €894 | €531 | -€363 | -40.6% |
| Tangible fixed assets | 22/27 | €894 | €531 | -€363 | -40.6% |
| Furniture and vehicles | 24 | €894 | €531 | -€363 | -40.6% |
| Current assets | 29/58 | €119,548 | €117,532 | -€2,016 | -1.7% |
| Stocks and contracts in progress | 3 | €58,747 | €56,203 | -€2,544 | -4.3% |
| Stocks | 30/36 | €58,747 | €56,203 | -€2,544 | -4.3% |
| Amounts receivable within one year | 40/41 | €23,436 | €9,038 | -€14,398 | -61.4% |
| Trade receivables | 40 | €17,755 | €3,357 | -€14,398 | -81.1% |
| Other amounts receivable | 41 | €5,681 | €5,681 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,365 | €52,291 | +€14,926 | +39.9% |
| Total equity and liabilities | 10/49 | €120,441 | €118,063 | -€2,379 | -2.0% |
| Equity | 10/15 | €30,282 | €35,473 | +€5,191 | +17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,282 | €30,473 | +€5,191 | +20.5% |
| Amounts payable | 17/49 | €90,159 | €82,590 | -€7,569 | -8.4% |
| Amounts payable within one year | 42/48 | €90,159 | €82,590 | -€7,569 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €2,433 | €7,533 | +€5,100 | +210% |
| Suppliers | 440/4 | €2,433 | €7,533 | +€5,100 | +210% |
| Taxes, remuneration and social security | 45 | €7,289 | €9,719 | +€2,430 | +33.3% |
| Taxes | 450/3 | €7,289 | €9,719 | +€2,430 | +33.3% |
| Other amounts payable | 47/48 | €65,438 | €65,338 | -€100 | -0.2% |
| Turnover | 70 | €150,494 | - | -€150,494 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,159 | - | -€114,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €363 | +€168 | +85.8% |
| Other operating charges | 640/8 | €949 | €712 | -€237 | -25.0% |
| Gross operating margin | 9900 | €36,335 | €10,756 | -€25,579 | -70.4% |
| Operating profit (loss) | 9901 | €35,191 | €9,681 | -€25,510 | -72.5% |
| Financial income | 75/76B | €1 | €4 | +€4 | +728% |
| Recurring financial income | 75 | €1 | €4 | +€4 | +728% |
| Financial charges | 65/66B | €590 | €476 | -€114 | -19.3% |
| Recurring financial charges | 65 | €590 | €476 | -€114 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €34,601 | €9,209 | -€25,393 | -73.4% |
| Income taxes | 67/77 | €9,319 | €4,018 | -€5,301 | -56.9% |
| Profit (loss) for the period | 9904 | €25,282 | €5,191 | -€20,092 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,282 | €5,191 | -€20,092 | -79.5% |
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 17 October 2026 via checked.be.