PELIMMO: 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.
PELIMMO
Largest movements
- Cash +€39,303
up €39,303 (+431%), from €9,112 to €48,415
mainly Depreciation (+€35,015) and Net result for the year (+€31,555)
- Tangible fixed assets -€25,780
down €25,780 (-3.9%), from €665,305 to €639,525
of which Land and buildings: -€26,909
- Receivables within one year -€12,665
down €12,665 (-49.4%), from €25,632 to €12,967
of which Trade receivables: -€12,665
- Debts after one year -€35,197
down €35,197 (-14.7%), from €240,223 to €205,026
- Reserves +€31,555
up €31,555 (+12.3%), from €256,353 to €287,907
- Gross operating margin +€12,096
up €12,096 (+14.4%), from €84,090 to €96,186
- Depreciation +€6,866
up €6,866 (+24.4%), from €28,149 to €35,015
- Taxes +€5,593
up €5,593 (+50.1%), from €11,171 to €16,764
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 | €705,967 | €704,209 | -€1,758 | -0.2% |
| Fixed assets | 21/28 | €665,305 | €639,525 | -€25,780 | -3.9% |
| Tangible fixed assets | 22/27 | €665,305 | €639,525 | -€25,780 | -3.9% |
| Land and buildings | 22 | €656,689 | €629,781 | -€26,909 | -4.1% |
| Plant, machinery and equipment | 23 | €4,413 | €6,868 | +€2,455 | +55.6% |
| Furniture and vehicles | 24 | €4,203 | €2,876 | -€1,326 | -31.6% |
| Current assets | 29/58 | €40,662 | €64,684 | +€24,022 | +59.1% |
| Amounts receivable within one year | 40/41 | €25,632 | €12,967 | -€12,665 | -49.4% |
| Trade receivables | 40 | €25,632 | €12,967 | -€12,665 | -49.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,112 | €48,415 | +€39,303 | +431% |
| Deferred charges and accrued income | 490/1 | €5,918 | €3,302 | -€2,617 | -44.2% |
| Total equity and liabilities | 10/49 | €705,967 | €704,209 | -€1,758 | -0.2% |
| Equity | 10/15 | €408,097 | €439,652 | +€31,555 | +7.7% |
| Contributions | 10/11 | €151,083 | €151,083 | = | 0.0% |
| Reserves | 13 | €256,353 | €287,907 | +€31,555 | +12.3% |
| Distributable reserves | 133 | €256,353 | €287,907 | +€31,555 | +12.3% |
| Profit (loss) carried forward | 14 | €661 | €661 | = | 0.0% |
| Amounts payable | 17/49 | €297,869 | €264,556 | -€33,313 | -11.2% |
| Amounts payable after more than one year | 17 | €240,223 | €205,026 | -€35,197 | -14.7% |
| Financial debts | 170/4 | €240,223 | €205,026 | -€35,197 | -14.7% |
| Amounts payable within one year | 42/48 | €57,646 | €59,530 | +€1,885 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €34,415 | €35,197 | +€783 | +2.3% |
| Trade debts | 44 | €1,070 | €1,442 | +€372 | +34.8% |
| Suppliers | 440/4 | €1,070 | €1,442 | +€372 | +34.8% |
| Taxes, remuneration and social security | 45 | €13,762 | €14,491 | +€730 | +5.3% |
| Taxes | 450/3 | €13,762 | €14,491 | +€730 | +5.3% |
| Other amounts payable | 47/48 | €8,400 | €8,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,149 | €35,015 | +€6,866 | +24.4% |
| Other operating charges | 640/8 | €6,814 | €6,884 | +€70 | +1.0% |
| Gross operating margin | 9900 | €84,090 | €96,186 | +€12,096 | +14.4% |
| Operating profit (loss) | 9901 | €49,128 | €54,287 | +€5,159 | +10.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,872 | €5,969 | -€904 | -13.1% |
| Recurring financial charges | 65 | €6,872 | €5,969 | -€904 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €42,256 | €48,318 | +€6,063 | +14.3% |
| Income taxes | 67/77 | €11,171 | €16,764 | +€5,593 | +50.1% |
| Profit (loss) for the period | 9904 | €31,085 | €31,555 | +€470 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,085 | €31,555 | +€470 | +1.5% |
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 15 October 2026 via checked.be.