PIMENT: 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.
PIMENT
Largest movements
- Tangible fixed assets +€55,475
up €55,475 (+106.8%), from €51,947 to €107,422
of which Furniture and vehicles: +€58,014
- Receivables within one year +€15,968
up €15,968 (+21.3%), from €74,957 to €90,925
of which Other amounts receivable: +€9,947
- Cash +€11,291
up €11,291 (+7.9%), from €142,300 to €153,591
mainly Net result for the year (+€67,403) and Depreciation (+€35,612)
- Reserves +€67,403
up €67,403 (+15.3%), from €441,501 to €508,904
of which Distributable reserves: +€67,403
- Trade debts +€9,895
up €9,895 (+303.2%), from €3,263 to €13,159
- Tax, wage and social debts +€7,394
up €7,394 (+49.3%), from €15,001 to €22,395
of which Taxes: +€7,089
- Gross operating margin +€15,747
up €15,747 (+8.0%), from €196,834 to €212,581
- Depreciation +€15,701
up €15,701 (+78.9%), from €19,911 to €35,612
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 | €569,204 | €653,083 | +€83,879 | +14.7% |
| Fixed assets | 21/28 | €51,947 | €107,422 | +€55,475 | +106.8% |
| Tangible fixed assets | 22/27 | €51,947 | €107,422 | +€55,475 | +106.8% |
| Furniture and vehicles | 24 | €36,693 | €94,707 | +€58,014 | +158.1% |
| Other tangible fixed assets | 26 | €15,255 | €12,716 | -€2,539 | -16.6% |
| Current assets | 29/58 | €517,257 | €545,660 | +€28,403 | +5.5% |
| Amounts receivable within one year | 40/41 | €74,957 | €90,925 | +€15,968 | +21.3% |
| Trade receivables | 40 | €72,268 | €78,289 | +€6,022 | +8.3% |
| Other amounts receivable | 41 | €2,689 | €12,636 | +€9,947 | +369.9% |
| Current investments | 50/53 | €300,000 | €301,144 | +€1,144 | +0.4% |
| Cash at bank and in hand | 54/58 | €142,300 | €153,591 | +€11,291 | +7.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €569,204 | €653,083 | +€83,879 | +14.7% |
| Equity | 10/15 | €503,501 | €570,904 | +€67,403 | +13.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €441,501 | €508,904 | +€67,403 | +15.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,740 | €10,740 | = | 0.0% |
| Distributable reserves | 133 | €424,561 | €491,964 | +€67,403 | +15.9% |
| Amounts payable | 17/49 | €65,703 | €82,179 | +€16,476 | +25.1% |
| Amounts payable within one year | 42/48 | €65,703 | €81,657 | +€15,953 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,263 | €13,159 | +€9,895 | +303.2% |
| Suppliers | 440/4 | €3,263 | €13,159 | +€9,895 | +303.2% |
| Taxes, remuneration and social security | 45 | €15,001 | €22,395 | +€7,394 | +49.3% |
| Taxes | 450/3 | €6,312 | €13,400 | +€7,089 | +112.3% |
| Remuneration and social security | 454/9 | €8,690 | €8,995 | +€305 | +3.5% |
| Other amounts payable | 47/48 | €47,439 | €46,103 | -€1,336 | -2.8% |
| Accrued charges and deferred income | 492/3 | - | €522 | +€522 | |
| Non-recurring operating income | 76A | €0 | €564 | +€564 | |
| Remuneration, social security and pensions | 62 | €78,297 | €79,239 | +€942 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,911 | €35,612 | +€15,701 | +78.9% |
| Other operating charges | 640/8 | €1,647 | €2,099 | +€453 | +27.5% |
| Gross operating margin | 9900 | €196,834 | €212,581 | +€15,747 | +8.0% |
| Operating profit (loss) | 9901 | €96,980 | €95,631 | -€1,349 | -1.4% |
| Financial income | 75/76B | €835 | €1,638 | +€803 | +96.1% |
| Recurring financial income | 75 | €835 | €1,638 | +€803 | +96.1% |
| Financial charges | 65/66B | €3,790 | €3,445 | -€344 | -9.1% |
| Recurring financial charges | 65 | €3,790 | €3,445 | -€344 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €94,026 | €93,824 | -€202 | -0.2% |
| Income taxes | 67/77 | €26,249 | €26,421 | +€172 | +0.7% |
| Profit (loss) for the period | 9904 | €67,777 | €67,403 | -€374 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,777 | €67,403 | -€374 | -0.6% |
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 6 October 2026 via checked.be.