PIM.BE: 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.
PIM.BE
Largest movements
- Tangible fixed assets -€7,286
down €7,286 (-6.0%), from €120,617 to €113,331
- Receivables within one year -€4,356
no longer reported in 2025 (was €4,356)
- Debts after one year -€7,342
down €7,342 (-18.7%), from €39,201 to €31,859
- Trade debts -€2,765
down €2,765 (-53.3%), from €5,193 to €2,428
- Tax, wage and social debts -€1,595
down €1,595 (-44.8%), from €3,562 to €1,967
- Reserves -€1,500
down €1,500 (-3.2%), from €47,059 to €45,559
of which Distributable reserves: -€1,500
- Other operating charges -€4,055
down €4,055 (-75.3%), from €5,385 to €1,330
- Gross operating margin -€3,960
down €3,960 (-29.0%), from €13,676 to €9,716
- Depreciation -€1,981
down €1,981 (-21.4%), from €9,267 to €7,286
- Financial charges -€460
down €460 (-16.9%), from €2,727 to €2,267
- Taxes +€312
up €312 (+3238.2%), from €10 to €322
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 | €128,852 | €116,476 | -€12,376 | -9.6% |
| Fixed assets | 21/28 | €120,867 | €113,581 | -€7,286 | -6.0% |
| Tangible fixed assets | 22/27 | €120,617 | €113,331 | -€7,286 | -6.0% |
| Land and buildings | 22 | €120,617 | €113,331 | -€7,286 | -6.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €7,985 | €2,895 | -€5,090 | -63.7% |
| Amounts receivable within one year | 40/41 | €4,356 | - | -€4,356 | |
| Trade receivables | 40 | €4,356 | - | -€4,356 | |
| Cash at bank and in hand | 54/58 | €3,629 | €2,895 | -€734 | -20.2% |
| Total equity and liabilities | 10/49 | €128,852 | €116,476 | -€12,376 | -9.6% |
| Equity | 10/15 | €65,822 | €64,334 | -€1,488 | -2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,059 | €45,559 | -€1,500 | -3.2% |
| Non-distributable reserves | 130/1 | €8,059 | €8,059 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,059 | €8,059 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €37,500 | -€1,500 | -3.8% |
| Profit (loss) carried forward | 14 | €171 | €183 | +€12 | +6.8% |
| Amounts payable | 17/49 | €63,030 | €52,142 | -€10,888 | -17.3% |
| Amounts payable after more than one year | 17 | €39,201 | €31,859 | -€7,342 | -18.7% |
| Financial debts | 170/4 | €39,201 | €31,859 | -€7,342 | -18.7% |
| Amounts payable within one year | 42/48 | €23,271 | €19,826 | -€3,445 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €7,694 | €7,949 | +€254 | +3.3% |
| Financial debts | 43 | €6,801 | €6,696 | -€106 | -1.6% |
| Credit institutions | 430/8 | €6,801 | €6,696 | -€106 | -1.6% |
| Trade debts | 44 | €5,193 | €2,428 | -€2,765 | -53.3% |
| Suppliers | 440/4 | €5,193 | €2,428 | -€2,765 | -53.3% |
| Taxes, remuneration and social security | 45 | €3,562 | €1,967 | -€1,595 | -44.8% |
| Taxes | 450/3 | €3,562 | €1,967 | -€1,595 | -44.8% |
| Other amounts payable | 47/48 | €20 | €787 | +€767 | +3769.2% |
| Accrued charges and deferred income | 492/3 | €557 | €457 | -€101 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,267 | €7,286 | -€1,981 | -21.4% |
| Other operating charges | 640/8 | €5,385 | €1,330 | -€4,055 | -75.3% |
| Gross operating margin | 9900 | €13,676 | €9,716 | -€3,960 | -29.0% |
| Operating profit (loss) | 9901 | -€976 | €1,100 | +€2,076 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,727 | €2,267 | -€460 | -16.9% |
| Recurring financial charges | 65 | €2,727 | €2,267 | -€460 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,703 | -€1,166 | +€2,537 | +68.5% |
| Income taxes | 67/77 | €10 | €322 | +€312 | +3238.2% |
| Profit (loss) for the period | 9904 | -€3,712 | -€1,488 | +€2,224 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,712 | -€1,488 | +€2,224 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.