PEMA LIVING PROJECTS: what changed
PEMA LIVING PROJECTS
Largest movements
- Cash +€10,000
up €10,000 (+207%), from €4,829 to €14,829
mainly Trade debts (+€17,829) and Net result for the year (+€3,966)
- Receivables within one year +€9,168
up €9,168 (+9.3%), from €99,094 to €108,262
of which Other amounts receivable: +€6,091
- Trade debts +€17,829
up €17,829 (+864%), from €2,065 to €19,894
- Profit (loss) carried forward +€3,966
up €3,966 (+25.0%), from €15,870 to €19,836
- Tax, wage and social debts -€2,944
down €2,944 (-31.8%), from €9,269 to €6,325
of which Remuneration and social security: -€1,975
- Gross operating margin +€36,380
up €36,380, from -€34,379 to €2,001
- Financial income -€1,533
down €1,533 (-25.9%), from €5,919 to €4,386
- Taxes +€1,276
up €1,276 (+594%), from €215 to €1,491
- Financial charges -€845
no longer reported in 2024 (was €845)
- Other operating charges -€414
down €414 (-40.3%), from €1,026 to €612
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,278 | €124,129 | +€18,851 | +17.9% |
| Fixed assets | 21/28 | €1,356 | €1,038 | -€318 | -23.5% |
| Tangible fixed assets | 22/27 | €456 | €138 | -€318 | -69.8% |
| Furniture and vehicles | 24 | €456 | €138 | -€318 | -69.8% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €103,923 | €123,091 | +€19,168 | +18.4% |
| Amounts receivable within one year | 40/41 | €99,094 | €108,262 | +€9,168 | +9.3% |
| Trade receivables | 40 | €9,471 | €12,548 | +€3,077 | +32.5% |
| Other amounts receivable | 41 | €89,623 | €95,714 | +€6,091 | +6.8% |
| Cash at bank and in hand | 54/58 | €4,829 | €14,829 | +€10,000 | +207% |
| Total equity and liabilities | 10/49 | €105,278 | €124,129 | +€18,851 | +17.9% |
| Equity | 10/15 | €91,420 | €95,386 | +€3,966 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,350 | €69,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,490 | €67,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,870 | €19,836 | +€3,966 | +25.0% |
| Amounts payable | 17/49 | €13,858 | €28,743 | +€14,885 | +107% |
| Amounts payable within one year | 42/48 | €13,858 | €28,743 | +€14,885 | +107% |
| Current portion of amounts payable after more than one year | 42 | €2,525 | €2,525 | = | 0.0% |
| Trade debts | 44 | €2,065 | €19,894 | +€17,829 | +864% |
| Suppliers | 440/4 | €2,065 | €19,894 | +€17,829 | +864% |
| Taxes, remuneration and social security | 45 | €9,269 | €6,325 | -€2,944 | -31.8% |
| Taxes | 450/3 | €7,294 | €6,325 | -€969 | -13.3% |
| Remuneration and social security | 454/9 | €1,975 | - | -€1,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €318 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,026 | €612 | -€414 | -40.3% |
| Gross operating margin | 9900 | -€34,379 | €2,001 | +€36,380 | |
| Operating profit (loss) | 9901 | -€35,723 | €1,071 | +€36,794 | |
| Financial income | 75/76B | €5,919 | €4,386 | -€1,533 | -25.9% |
| Recurring financial income | 75 | €5,919 | €4,386 | -€1,533 | -25.9% |
| Financial charges | 65/66B | €845 | - | -€845 | |
| Recurring financial charges | 65 | €845 | - | -€845 | |
| Profit (loss) for the period before taxes | 9903 | -€30,648 | €5,457 | +€36,105 | |
| Income taxes | 67/77 | €215 | €1,491 | +€1,276 | +594% |
| Profit (loss) for the period | 9904 | -€30,863 | €3,966 | +€34,829 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,863 | €3,966 | +€34,829 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.