PELIMONDUQ: 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.
PELIMONDUQ
Largest movements
- Tangible fixed assets -€7,158
down €7,158 (-8.5%), from €84,245 to €77,088
- Cash -€2,572
down €2,572 (-29.9%), from €8,591 to €6,019
mainly Short-term financial debts (-€37,967) and Trade debts (-€3,078)
- Short-term financial debts -€37,967
down €37,967 (-23.4%), from €162,572 to €124,604
- Profit (loss) carried forward +€30,761
up €30,761 (+8.2%), from -€377,134 to -€346,373
- Trade debts -€3,078
down €3,078 (-55.2%), from €5,578 to €2,500
- Accrued charges and deferred income +€1,210
new in 2023: €1,210
- Other debts -€1,040
down €1,040 (-0.5%), from €195,310 to €194,271
- Taxes -€18,677
no longer reported in 2023 (was €18,677)
- Financial income +€8,754
new in 2023: €8,754
- Gross operating margin +€8,394
up €8,394 (+28.7%), from €29,298 to €37,692
- Other operating charges -€3,658
no longer reported in 2023 (was €3,658)
- Purchases and services -€3,634
no longer reported in 2023 (was €3,634)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,711 | €85,982 | -€9,730 | -10.2% |
| Fixed assets | 21/28 | €84,245 | €77,088 | -€7,158 | -8.5% |
| Tangible fixed assets | 22/27 | €84,245 | €77,088 | -€7,158 | -8.5% |
| Land and buildings | 22 | €84,245 | €77,088 | -€7,158 | -8.5% |
| Current assets | 29/58 | €11,466 | €8,894 | -€2,572 | -22.4% |
| Amounts receivable within one year | 40/41 | €1,753 | €1,753 | = | 0.0% |
| Other amounts receivable | 41 | €1,753 | €1,753 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,591 | €6,019 | -€2,572 | -29.9% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,123 | = | 0.0% |
| Total equity and liabilities | 10/49 | €95,711 | €85,982 | -€9,730 | -10.2% |
| Equity | 10/15 | -€311,134 | -€280,373 | +€30,761 | +9.9% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Capital | 10 | €66,000 | €66,000 | = | 0.0% |
| Issued capital | 100 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€377,134 | -€346,373 | +€30,761 | +8.2% |
| Amounts payable | 17/49 | €406,845 | €366,354 | -€40,491 | -10.0% |
| Amounts payable within one year | 42/48 | €406,845 | €365,145 | -€41,701 | -10.2% |
| Financial debts | 43 | €162,572 | €124,604 | -€37,967 | -23.4% |
| Other loans | 439 | €162,572 | €124,604 | -€37,967 | -23.4% |
| Trade debts | 44 | €5,578 | €2,500 | -€3,078 | -55.2% |
| Suppliers | 440/4 | €5,578 | €2,500 | -€3,078 | -55.2% |
| Taxes, remuneration and social security | 45 | €43,386 | €43,770 | +€384 | +0.9% |
| Taxes | 450/3 | €43,386 | €43,770 | +€384 | +0.9% |
| Other amounts payable | 47/48 | €195,310 | €194,271 | -€1,040 | -0.5% |
| Accrued charges and deferred income | 492/3 | - | €1,210 | +€1,210 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,634 | - | -€3,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,158 | €7,158 | = | 0.0% |
| Other operating charges | 640/8 | €3,658 | - | -€3,658 | |
| Non-recurring operating charges | 66A | €15,651 | - | -€15,651 | |
| Gross operating margin | 9900 | €29,298 | €37,692 | +€8,394 | +28.7% |
| Operating profit (loss) | 9901 | €2,831 | €30,535 | +€27,703 | +978% |
| Financial income | 75/76B | - | €8,754 | +€8,754 | |
| Recurring financial income | 75 | - | €8,754 | +€8,754 | |
| Financial charges | 65/66B | €9,983 | €8,528 | -€1,455 | -14.6% |
| Recurring financial charges | 65 | €9,983 | €8,528 | -€1,455 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,151 | €30,761 | +€37,913 | |
| Income taxes | 67/77 | €18,677 | - | -€18,677 | |
| Profit (loss) for the period | 9904 | -€25,829 | €30,761 | +€56,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,829 | €30,761 | +€56,590 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.