PESSIM CLEANING SERVICES: 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.
PESSIM CLEANING SERVICES
Largest movements
- Receivables within one year +€29,494
up €29,494 (+83.3%), from €35,393 to €64,887
of which Trade receivables: +€23,483
- Cash +€6,117
up €6,117 (+182%), from €3,364 to €9,481
mainly Trade debts (+€26,989) and Net result for the year (+€14,621)
- Tangible fixed assets +€3,308
up €3,308 (+73.0%), from €4,531 to €7,839
- Financial fixed assets +€1,760
new in 2025: €1,760
- Trade debts +€26,989
up €26,989 (+201%), from €13,446 to €40,435
- Profit (loss) carried forward +€14,621
up €14,621 (+79.7%), from €18,341 to €32,962
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts +€4,069
up €4,069 (+74.0%), from €5,500 to €9,570
- Turnover -€137,753
no longer reported in 2025 (was €137,753)
- Purchases and services -€119,326
no longer reported in 2025 (was €119,326)
- Gross operating margin +€11,356
up €11,356 (+60.2%), from €18,879 to €30,235
- Other operating charges +€5,985
up €5,985 (+1,692%), from €354 to €6,338
- Taxes +€3,337
up €3,337 (+104%), from €3,220 to €6,557
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.
Derived cash bridge
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 | €43,288 | €83,967 | +€40,680 | +94.0% |
| Fixed assets | 21/28 | €4,531 | €9,599 | +€5,068 | +112% |
| Tangible fixed assets | 22/27 | €4,531 | €7,839 | +€3,308 | +73.0% |
| Furniture and vehicles | 24 | €4,531 | €7,839 | +€3,308 | +73.0% |
| Financial fixed assets | 28 | - | €1,760 | +€1,760 | |
| Current assets | 29/58 | €38,757 | €74,368 | +€35,611 | +91.9% |
| Amounts receivable within one year | 40/41 | €35,393 | €64,887 | +€29,494 | +83.3% |
| Trade receivables | 40 | €27,811 | €51,294 | +€23,483 | +84.4% |
| Other amounts receivable | 41 | €7,582 | €13,593 | +€6,011 | +79.3% |
| Cash at bank and in hand | 54/58 | €3,364 | €9,481 | +€6,117 | +182% |
| Total equity and liabilities | 10/49 | €43,288 | €83,967 | +€40,680 | +94.0% |
| Equity | 10/15 | €19,341 | €33,962 | +€14,621 | +75.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,341 | €32,962 | +€14,621 | +79.7% |
| Amounts payable | 17/49 | €23,946 | €50,005 | +€26,058 | +109% |
| Amounts payable within one year | 42/48 | €23,946 | €50,005 | +€26,058 | +109% |
| Trade debts | 44 | €13,446 | €40,435 | +€26,989 | +201% |
| Suppliers | 440/4 | €13,446 | €40,435 | +€26,989 | +201% |
| Taxes, remuneration and social security | 45 | €5,500 | €9,570 | +€4,069 | +74.0% |
| Taxes | 450/3 | €5,500 | €9,570 | +€4,069 | +74.0% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Turnover | 70 | €137,753 | - | -€137,753 | |
| Goods, raw materials, services and sundry goods | 60/61 | €119,326 | - | -€119,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €3,192 | +€2,723 | +581% |
| Other operating charges | 640/8 | €354 | €6,338 | +€5,985 | +1,692% |
| Gross operating margin | 9900 | €18,879 | €30,235 | +€11,356 | +60.2% |
| Operating profit (loss) | 9901 | €18,056 | €20,705 | +€2,649 | +14.7% |
| Financial income | 75/76B | €376 | €554 | +€178 | +47.4% |
| Recurring financial income | 75 | €376 | €554 | +€178 | +47.4% |
| Financial charges | 65/66B | €204 | €80 | -€124 | -60.8% |
| Recurring financial charges | 65 | €204 | €80 | -€124 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €18,227 | €21,178 | +€2,951 | +16.2% |
| Income taxes | 67/77 | €3,220 | €6,557 | +€3,337 | +104% |
| Profit (loss) for the period | 9904 | €15,008 | €14,621 | -€387 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,008 | €14,621 | -€387 | -2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.