PELSIMMO: 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.
PELSIMMO
Largest movements
- Tangible fixed assets -€35,641
down €35,641 (-3.8%), from €935,765 to €900,124
of which Land and buildings: -€35,421
- Debts after one year -€43,800
down €43,800 (-13.0%), from €335,800 to €292,000
- Profit (loss) carried forward +€13,022
up €13,022 (+26.1%), from -€49,942 to -€36,920
- Other debts -€12,797
down €12,797 (-99.7%), from €12,840 to €42
- Accrued charges and deferred income +€11,680
new in 2024: €11,680
- Financial charges +€12,397
up €12,397 (+17175.6%), from €72 to €12,470
- Gross operating margin +€6,101
up €6,101 (+9.7%), from €62,937 to €69,038
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 | €949,512 | €917,193 | -€32,319 | -3.4% |
| Fixed assets | 21/28 | €936,660 | €901,099 | -€35,561 | -3.8% |
| Tangible fixed assets | 22/27 | €935,765 | €900,124 | -€35,641 | -3.8% |
| Land and buildings | 22 | €935,406 | €899,985 | -€35,421 | -3.8% |
| Plant, machinery and equipment | 23 | €231 | €123 | -€108 | -46.7% |
| Furniture and vehicles | 24 | €128 | €16 | -€113 | -87.7% |
| Financial fixed assets | 28 | €895 | €975 | +€80 | +8.9% |
| Current assets | 29/58 | €12,852 | €16,094 | +€3,241 | +25.2% |
| Cash at bank and in hand | 54/58 | €11,703 | €14,914 | +€3,211 | +27.4% |
| Deferred charges and accrued income | 490/1 | €1,149 | €1,179 | +€30 | +2.6% |
| Total equity and liabilities | 10/49 | €949,512 | €917,193 | -€32,319 | -3.4% |
| Equity | 10/15 | €600,058 | €613,080 | +€13,022 | +2.2% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,942 | -€36,920 | +€13,022 | +26.1% |
| Amounts payable | 17/49 | €349,454 | €304,112 | -€45,341 | -13.0% |
| Amounts payable after more than one year | 17 | €335,800 | €292,000 | -€43,800 | -13.0% |
| Financial debts | 170/4 | €335,800 | €292,000 | -€43,800 | -13.0% |
| Amounts payable within one year | 42/48 | €13,654 | €432 | -€13,221 | -96.8% |
| Current portion of amounts payable after more than one year | 42 | €351 | - | -€351 | |
| Trade debts | 44 | €463 | €390 | -€73 | -15.7% |
| Suppliers | 440/4 | €463 | €390 | -€73 | -15.7% |
| Other amounts payable | 47/48 | €12,840 | €42 | -€12,797 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €11,680 | +€11,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,857 | €39,906 | +€49 | +0.1% |
| Other operating charges | 640/8 | €7,075 | €7,268 | +€193 | +2.7% |
| Gross operating margin | 9900 | €62,937 | €69,038 | +€6,101 | +9.7% |
| Operating profit (loss) | 9901 | €16,005 | €21,864 | +€5,859 | +36.6% |
| Financial income | 75/76B | €3,865 | €4,002 | +€136 | +3.5% |
| Recurring financial income | 75 | €3,865 | €4,002 | +€136 | +3.5% |
| Financial charges | 65/66B | €72 | €12,470 | +€12,397 | +17175.6% |
| Recurring financial charges | 65 | €72 | €12,470 | +€12,397 | +17175.6% |
| Profit (loss) for the period before taxes | 9903 | €19,798 | €13,396 | -€6,402 | -32.3% |
| Income taxes | 67/77 | €344 | €374 | +€30 | +8.8% |
| Profit (loss) for the period | 9904 | €19,454 | €13,022 | -€6,433 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,454 | €13,022 | -€6,433 | -33.1% |
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.