PimLayer: 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.
PimLayer
Largest movements
- Current investments +€102,000
new in 2025: €102,000
- Tangible fixed assets +€57,938
new in 2025: €57,938
of which Leasing and similar rights: +€41,093
- Receivables within one year +€40,890
up €40,890 (+653.1%), from €6,261 to €47,152
of which Trade receivables: +€42,773
- Intangible fixed assets +€27,923
new in 2025: €27,923
- Cash +€23,217
up €23,217 (+97.3%), from €23,869 to €47,086
mainly Debts after one year (+€156,907) and Contributions, distributions and other (+€150,000)
- Debts after one year +€156,907
new in 2025: €156,907
- Contributions +€150,000
up €150,000 (+2314.8%), from €6,480 to €156,480
- Profit (loss) carried forward -€104,279
down €104,279, from €22,554 to -€81,725
- Tax, wage and social debts +€30,605
new in 2025: €30,605
of which Remuneration and social security: +€30,548
- Current portion of long-term debt +€9,048
new in 2025: €9,048
- Staff costs +€76,209
up €76,209 (+269.7%), from €28,252 to €104,461
- Gross operating margin -€43,466
down €43,466 (-83.5%), from €52,055 to €8,589
- Depreciation +€4,786
new in 2025: €4,786
- Financial charges +€2,966
up €2,966 (+315.0%), from €942 to €3,908
- Financial income +€591
new in 2025: €591
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 | €32,533 | €285,499 | +€252,966 | +777.6% |
| Fixed assets | 21/28 | - | €87,761 | +€87,761 | |
| Intangible fixed assets | 21 | - | €27,923 | +€27,923 | |
| Tangible fixed assets | 22/27 | - | €57,938 | +€57,938 | |
| Plant, machinery and equipment | 23 | - | €10,600 | +€10,600 | |
| Furniture and vehicles | 24 | - | €6,246 | +€6,246 | |
| Leasing and similar rights | 25 | - | €41,093 | +€41,093 | |
| Financial fixed assets | 28 | - | €1,900 | +€1,900 | |
| Current assets | 29/58 | €32,533 | €197,737 | +€165,204 | +507.8% |
| Amounts receivable within one year | 40/41 | €6,261 | €47,152 | +€40,890 | +653.1% |
| Trade receivables | 40 | - | €42,773 | +€42,773 | |
| Other amounts receivable | 41 | €6,261 | €4,379 | -€1,882 | -30.1% |
| Current investments | 50/53 | - | €102,000 | +€102,000 | |
| Cash at bank and in hand | 54/58 | €23,869 | €47,086 | +€23,217 | +97.3% |
| Deferred charges and accrued income | 490/1 | €2,403 | €1,500 | -€903 | -37.6% |
| Total equity and liabilities | 10/49 | €32,533 | €285,499 | +€252,966 | +777.6% |
| Equity | 10/15 | €29,034 | €74,755 | +€45,721 | +157.5% |
| Contributions | 10/11 | €6,480 | €156,480 | +€150,000 | +2314.8% |
| Profit (loss) carried forward | 14 | €22,554 | -€81,725 | -€104,279 | |
| Amounts payable | 17/49 | €3,499 | €210,744 | +€207,245 | +5923.4% |
| Amounts payable after more than one year | 17 | - | €156,907 | +€156,907 | |
| Financial debts | 170/4 | - | €156,907 | +€156,907 | |
| Amounts payable within one year | 42/48 | €3,499 | €53,837 | +€50,338 | +1438.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,048 | +€9,048 | |
| Trade debts | 44 | €3,163 | €9,065 | +€5,902 | +186.6% |
| Suppliers | 440/4 | €3,163 | €9,065 | +€5,902 | +186.6% |
| Taxes, remuneration and social security | 45 | - | €30,605 | +€30,605 | |
| Taxes | 450/3 | - | €57 | +€57 | |
| Remuneration and social security | 454/9 | - | €30,548 | +€30,548 | |
| Other amounts payable | 47/48 | €336 | €5,119 | +€4,783 | +1424.5% |
| Remuneration, social security and pensions | 62 | €28,252 | €104,461 | +€76,209 | +269.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,786 | +€4,786 | |
| Other operating charges | 640/8 | €307 | €238 | -€69 | -22.5% |
| Gross operating margin | 9900 | €52,055 | €8,589 | -€43,466 | -83.5% |
| Operating profit (loss) | 9901 | €23,496 | -€100,895 | -€124,391 | |
| Financial income | 75/76B | - | €591 | +€591 | |
| Recurring financial income | 75 | - | €591 | +€591 | |
| Financial charges | 65/66B | €942 | €3,908 | +€2,966 | +315.0% |
| Recurring financial charges | 65 | €942 | €3,908 | +€2,966 | +315.0% |
| Profit (loss) for the period before taxes | 9903 | €22,554 | -€104,213 | -€126,767 | |
| Income taxes | 67/77 | - | €67 | +€67 | |
| Profit (loss) for the period | 9904 | €22,554 | -€104,279 | -€126,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,554 | -€104,279 | -€126,833 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.