PIKimmo: 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.
PIKimmo
Largest movements
- Tangible fixed assets +€116,972
up €116,972 (+138.0%), from €84,755 to €201,727
- Financial fixed assets -€60,000
no longer reported in 2025 (was €60,000)
- Receivables within one year -€54,741
down €54,741 (-50.1%), from €109,301 to €54,560
of which Other amounts receivable: -€53,075
- Cash +€24,038
up €24,038 (+33.3%), from €72,265 to €96,303
mainly Receivables within one year (+€54,741) and Net result for the year (+€19,459)
- Profit (loss) carried forward +€19,459
up €19,459 (+19.5%), from €99,970 to €119,429
- Accrued charges and deferred income -€11,987
down €11,987 (-99.9%), from €12,000 to €13
- Other debts +€11,762
up €11,762 (+1894.2%), from €621 to €12,383
- Trade debts +€5,994
up €5,994 (+118.0%), from €5,078 to €11,072
- Depreciation +€1,896
up €1,896 (+16.4%), from €11,550 to €13,445
- Financial income +€1,690
up €1,690 (+128.9%), from €1,310 to €3,000
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 | €335,151 | €360,811 | +€25,660 | +7.7% |
| Fixed assets | 21/28 | €144,755 | €201,727 | +€56,972 | +39.4% |
| Tangible fixed assets | 22/27 | €84,755 | €201,727 | +€116,972 | +138.0% |
| Land and buildings | 22 | €84,755 | €201,727 | +€116,972 | +138.0% |
| Financial fixed assets | 28 | €60,000 | - | -€60,000 | |
| Current assets | 29/58 | €190,395 | €159,084 | -€31,312 | -16.4% |
| Amounts receivable within one year | 40/41 | €109,301 | €54,560 | -€54,741 | -50.1% |
| Trade receivables | 40 | €11,226 | €9,560 | -€1,666 | -14.8% |
| Other amounts receivable | 41 | €98,075 | €45,000 | -€53,075 | -54.1% |
| Cash at bank and in hand | 54/58 | €72,265 | €96,303 | +€24,038 | +33.3% |
| Deferred charges and accrued income | 490/1 | €8,829 | €8,221 | -€608 | -6.9% |
| Total equity and liabilities | 10/49 | €335,151 | €360,811 | +€25,660 | +7.7% |
| Equity | 10/15 | €310,309 | €329,768 | +€19,459 | +6.3% |
| Contributions | 10/11 | €175,762 | €175,762 | = | 0.0% |
| Reserves | 13 | €34,576 | €34,576 | = | 0.0% |
| Distributable reserves | 133 | €34,576 | €34,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,970 | €119,429 | +€19,459 | +19.5% |
| Amounts payable | 17/49 | €24,842 | €31,043 | +€6,202 | +25.0% |
| Amounts payable within one year | 42/48 | €12,842 | €31,031 | +€18,189 | +141.6% |
| Trade debts | 44 | €5,078 | €11,072 | +€5,994 | +118.0% |
| Suppliers | 440/4 | €5,078 | €11,072 | +€5,994 | +118.0% |
| Taxes, remuneration and social security | 45 | €7,142 | €7,575 | +€433 | +6.1% |
| Taxes | 450/3 | €7,142 | €7,575 | +€433 | +6.1% |
| Other amounts payable | 47/48 | €621 | €12,383 | +€11,762 | +1894.2% |
| Accrued charges and deferred income | 492/3 | €12,000 | €13 | -€11,987 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,550 | €13,445 | +€1,896 | +16.4% |
| Other operating charges | 640/8 | €9,571 | €9,755 | +€185 | +1.9% |
| Gross operating margin | 9900 | €46,560 | €47,024 | +€465 | +1.0% |
| Operating profit (loss) | 9901 | €25,439 | €23,823 | -€1,616 | -6.4% |
| Financial income | 75/76B | €1,310 | €3,000 | +€1,690 | +128.9% |
| Recurring financial income | 75 | €1,310 | €3,000 | +€1,690 | +128.9% |
| Financial charges | 65/66B | €133 | €201 | +€67 | +50.7% |
| Recurring financial charges | 65 | €133 | €201 | +€67 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €26,617 | €26,623 | +€6 | 0.0% |
| Income taxes | 67/77 | €7,142 | €7,164 | +€22 | +0.3% |
| Profit (loss) for the period | 9904 | €19,474 | €19,459 | -€16 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,474 | €19,459 | -€16 | -0.1% |
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 7 October 2026 via checked.be.