PELISA: what changed
Two fiscal 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.
PELISA
Largest movements
- Cash -€1,205
down €1,205 (-44.2%), from €2,727 to €1,522
mainly Other debts (-€19,120) and Net result for the year (-€7,506)
- Receivables within one year +€782
up €782 (+194.1%), from €403 to €1,185
- Intangible fixed assets -€667
down €667 (-100.0%), from €667 to €0
- Stocks and contracts +€506
up €506 (+6.3%), from €8,039 to €8,545
- Tangible fixed assets -€194
down €194 (-100.0%), from €194 to €0
- Trade debts +€24,720
up €24,720 (+319.0%), from €7,750 to €32,470
- Other debts -€19,120
down €19,120 (-51.0%), from €37,456 to €18,336
- Profit (loss) carried forward -€7,506
down €7,506 (-17.2%), from -€43,623 to -€51,129
- Tax, wage and social debts +€1,241
up €1,241 (+85.8%), from €1,447 to €2,688
- Short-term financial debts +€306
new in 2024: €306
- Turnover -€41,444
down €41,444 (-31.3%), from €132,593 to €91,149
- Purchases and services -€35,775
down €35,775 (-27.5%), from €130,228 to €94,452
- Gross operating margin -€5,668
down €5,668, from €2,365 to -€3,304
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.
Cash bridge derived
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 | €15,038 | €14,378 | -€659 | -4.4% |
| Fixed assets | 21/28 | €3,461 | €2,600 | -€861 | -24.9% |
| Intangible fixed assets | 21 | €667 | €0 | -€667 | -100.0% |
| Tangible fixed assets | 22/27 | €194 | €0 | -€194 | -100.0% |
| Furniture and vehicles | 24 | €194 | €0 | -€194 | -100.0% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €11,577 | €11,778 | +€202 | +1.7% |
| Stocks and contracts in progress | 3 | €8,039 | €8,545 | +€506 | +6.3% |
| Stocks | 30/36 | €8,039 | €8,545 | +€506 | +6.3% |
| Amounts receivable within one year | 40/41 | €403 | €1,185 | +€782 | +194.1% |
| Other amounts receivable | 41 | €403 | €1,185 | +€782 | +194.1% |
| Cash at bank and in hand | 54/58 | €2,727 | €1,522 | -€1,205 | -44.2% |
| Deferred charges and accrued income | 490/1 | €408 | €527 | +€118 | +29.0% |
| Total equity and liabilities | 10/49 | €15,038 | €14,378 | -€659 | -4.4% |
| Equity | 10/15 | -€33,623 | -€41,129 | -€7,506 | -22.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,623 | -€51,129 | -€7,506 | -17.2% |
| Amounts payable | 17/49 | €48,661 | €55,508 | +€6,847 | +14.1% |
| Amounts payable within one year | 42/48 | €48,661 | €55,508 | +€6,847 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €2,008 | €1,708 | -€300 | -14.9% |
| Financial debts | 43 | - | €306 | +€306 | |
| Credit institutions | 430/8 | - | €306 | +€306 | |
| Trade debts | 44 | €7,750 | €32,470 | +€24,720 | +319.0% |
| Suppliers | 440/4 | €7,750 | €32,470 | +€24,720 | +319.0% |
| Taxes, remuneration and social security | 45 | €1,447 | €2,688 | +€1,241 | +85.8% |
| Taxes | 450/3 | €1,447 | €2,688 | +€1,241 | +85.8% |
| Other amounts payable | 47/48 | €37,456 | €18,336 | -€19,120 | -51.0% |
| Turnover | 70 | €132,593 | €91,149 | -€41,444 | -31.3% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €130,228 | €94,452 | -€35,775 | -27.5% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,280 | €861 | -€419 | -32.7% |
| Other operating charges | 640/8 | €951 | €966 | +€15 | +1.6% |
| Gross operating margin | 9900 | €2,365 | -€3,304 | -€5,668 | |
| Operating profit (loss) | 9901 | €134 | -€5,131 | -€5,264 | |
| Financial income | 75/76B | €8 | €1 | -€7 | -92.8% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -92.8% |
| Financial charges | 65/66B | €657 | €1,135 | +€478 | +72.7% |
| Recurring financial charges | 65 | €657 | €1,135 | +€478 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | -€516 | -€6,265 | -€5,750 | -1115.1% |
| Income taxes | 67/77 | €931 | €1,241 | +€311 | +33.4% |
| Profit (loss) for the period | 9904 | -€1,446 | -€7,506 | -€6,060 | -419.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,446 | -€7,506 | -€6,060 | -419.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.