PESSER IMMO: 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.
PESSER IMMO
Largest movements
- Cash -€224
down €224 (-76.9%), from €291 to €67
mainly Net result for the year (-€642) and Trade debts (-€190)
- Receivables within one year +€4
new in 2025: €4
- Profit (loss) carried forward -€642
down €642 (-0.4%), from -€149,119 to -€149,761
- Other debts +€612
up €612 (+0.6%), from €107,206 to €107,818
- Trade debts -€190
down €190 (-1.6%), from €12,204 to €12,014
- Gross operating margin +€90
up €90, from -€85 to €5
- Financial charges -€30
down €30 (-41.8%), from €72 to €42
- Other operating charges +€17
up €17 (+2.9%), from €587 to €604
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.
Cash bridge derived
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 | €291 | €71 | -€220 | -75.6% |
| Current assets | 29/58 | €291 | €71 | -€220 | -75.6% |
| Amounts receivable within one year | 40/41 | - | €4 | +€4 | |
| Trade receivables | 40 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €291 | €67 | -€224 | -76.9% |
| Total equity and liabilities | 10/49 | €291 | €71 | -€220 | -75.6% |
| Equity | 10/15 | -€119,119 | -€119,761 | -€642 | -0.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,119 | -€149,761 | -€642 | -0.4% |
| Amounts payable | 17/49 | €119,410 | €119,832 | +€422 | +0.4% |
| Amounts payable within one year | 42/48 | €119,410 | €119,832 | +€422 | +0.4% |
| Trade debts | 44 | €12,204 | €12,014 | -€190 | -1.6% |
| Suppliers | 440/4 | €12,204 | €12,014 | -€190 | -1.6% |
| Other amounts payable | 47/48 | €107,206 | €107,818 | +€612 | +0.6% |
| Other operating charges | 640/8 | €587 | €604 | +€17 | +2.9% |
| Gross operating margin | 9900 | -€85 | €5 | +€90 | |
| Operating profit (loss) | 9901 | -€672 | -€600 | +€73 | +10.8% |
| Financial charges | 65/66B | €72 | €42 | -€30 | -41.8% |
| Recurring financial charges | 65 | €72 | €42 | -€30 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€745 | -€642 | +€103 | +13.8% |
| Profit (loss) for the period | 9904 | -€745 | -€642 | +€103 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€745 | -€642 | +€103 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.