PIMENT D'ESPERANCE: 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.
PIMENT D'ESPERANCE
Largest movements
- Receivables after one year -€12,368
down €12,368 (-93.0%), from €13,293 to €925
of which Trade receivables: -€13,293
- Receivables within one year +€1,734
up €1,734 (+36.3%), from €4,777 to €6,511
of which Trade receivables: +€6,417
- Tax, wage and social debts -€16,223
down €16,223 (-99.1%), from €16,373 to €150
- Trade debts +€3,867
new in 2025: €3,867
- Profit (loss) carried forward +€1,489
up €1,489 (+5.9%), from -€25,069 to -€23,580
- Taxes -€16,373
down €16,373 (-100%), from €16,373 to €0
- Gross operating margin +€1,785
up €1,785, from -€62 to €1,723
- Financial income -€387
down €387 (-100%), from €387 to €0
- Depreciation -€305
down €305 (-62.4%), from €488 to €183
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 | €18,672 | €7,805 | -€10,867 | -58.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €183 | €0 | -€183 | -100% |
| Tangible fixed assets | 22/27 | €183 | €0 | -€183 | -100% |
| Furniture and vehicles | 24 | €183 | €0 | -€183 | -100% |
| Current assets | 29/58 | €18,489 | €7,805 | -€10,684 | -57.8% |
| Amounts receivable after more than one year | 29 | €13,293 | €925 | -€12,368 | -93.0% |
| Trade receivables | 290 | €13,293 | - | -€13,293 | |
| Other amounts receivable | 291 | - | €925 | +€925 | |
| Amounts receivable within one year | 40/41 | €4,777 | €6,511 | +€1,734 | +36.3% |
| Trade receivables | 40 | €94 | €6,511 | +€6,417 | +6,806% |
| Other amounts receivable | 41 | €4,683 | €0 | -€4,683 | -100% |
| Cash at bank and in hand | 54/58 | €419 | €369 | -€50 | -12.0% |
| Total equity and liabilities | 10/49 | €18,672 | €7,805 | -€10,867 | -58.2% |
| Equity | 10/15 | -€6,469 | -€4,980 | +€1,489 | +23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,069 | -€23,580 | +€1,489 | +5.9% |
| Amounts payable | 17/49 | €25,141 | €12,785 | -€12,356 | -49.1% |
| Amounts payable within one year | 42/48 | €25,141 | €12,785 | -€12,356 | -49.1% |
| Trade debts | 44 | - | €3,867 | +€3,867 | |
| Suppliers | 440/4 | - | €3,867 | +€3,867 | |
| Taxes, remuneration and social security | 45 | €16,373 | €150 | -€16,223 | -99.1% |
| Taxes | 450/3 | €16,373 | €150 | -€16,223 | -99.1% |
| Other amounts payable | 47/48 | €8,769 | €8,769 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488 | €183 | -€305 | -62.4% |
| Gross operating margin | 9900 | -€62 | €1,723 | +€1,785 | |
| Operating profit (loss) | 9901 | -€550 | €1,539 | +€2,090 | |
| Financial income | 75/76B | €387 | €0 | -€387 | -100% |
| Recurring financial income | 75 | €387 | €0 | -€387 | -100% |
| Financial charges | 65/66B | €43 | €50 | +€7 | +16.8% |
| Recurring financial charges | 65 | €43 | €50 | +€7 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€206 | €1,489 | +€1,695 | |
| Income taxes | 67/77 | €16,373 | €0 | -€16,373 | -100% |
| Profit (loss) for the period | 9904 | -€16,579 | €1,489 | +€18,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,579 | €1,489 | +€18,068 |
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 23 October 2026 via checked.be.