PIMASSUR: 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.
PIMASSUR
Largest movements
- Receivables within one year +€4,500
new in 2025: €4,500
- Reserves +€4,920
up €4,920 (+3.6%), from €137,164 to €142,084
of which Distributable reserves: +€4,920
No income-statement line moved by more than 1% of the activity.
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 | €166,672 | €170,327 | +€3,655 | +2.2% |
| Fixed assets | 21/28 | €164,719 | €164,719 | = | 0.0% |
| Financial fixed assets | 28 | €164,719 | €164,719 | = | 0.0% |
| Current assets | 29/58 | €1,953 | €5,608 | +€3,655 | +187% |
| Amounts receivable within one year | 40/41 | - | €4,500 | +€4,500 | |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €1,953 | €1,108 | -€845 | -43.3% |
| Total equity and liabilities | 10/49 | €166,672 | €170,327 | +€3,655 | +2.2% |
| Equity | 10/15 | €155,764 | €160,684 | +€4,920 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,164 | €142,084 | +€4,920 | +3.6% |
| 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 | €135,304 | €140,224 | +€4,920 | +3.6% |
| Amounts payable | 17/49 | €10,908 | €9,643 | -€1,265 | -11.6% |
| Amounts payable within one year | 42/48 | €9,408 | €7,978 | -€1,430 | -15.2% |
| Trade debts | 44 | €1,383 | - | -€1,383 | |
| Suppliers | 440/4 | €1,383 | - | -€1,383 | |
| Taxes, remuneration and social security | 45 | €2,525 | €2,478 | -€47 | -1.9% |
| Taxes | 450/3 | €2,525 | €2,478 | -€47 | -1.9% |
| Other amounts payable | 47/48 | €5,500 | €5,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,665 | +€165 | +11.0% |
| Other operating charges | 640/8 | €499 | €512 | +€12 | +2.5% |
| Gross operating margin | 9900 | €8,251 | €8,209 | -€41 | -0.5% |
| Operating profit (loss) | 9901 | €7,751 | €7,698 | -€54 | -0.7% |
| Financial charges | 65/66B | €181 | €257 | +€76 | +41.8% |
| Recurring financial charges | 65 | €181 | €257 | +€76 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €7,570 | €7,441 | -€129 | -1.7% |
| Income taxes | 67/77 | €2,525 | €2,520 | -€4 | -0.2% |
| Profit (loss) for the period | 9904 | €5,045 | €4,920 | -€125 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,045 | €4,920 | -€125 | -2.5% |
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 30 October 2026 via checked.be.