PIMPERNAM: 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.
PIMPERNAM
Largest movements
- Tangible fixed assets -€8,324
down €8,324 (-35.4%), from €23,489 to €15,166
of which Plant, machinery and equipment: -€5,031
- Deferred charges and accrued income +€5,897
up €5,897 (+216%), from €2,728 to €8,625
- Cash -€4,716
down €4,716 (-28.1%), from €16,759 to €12,043
mainly Net result for the year (-€6,542) and Deferred charges and accrued income (-€5,897)
- Profit (loss) carried forward -€6,542
down €6,542 (-7.5%), from €87,756 to €81,214
- Gross operating margin +€21,890
up €21,890 (+96.6%), from -€22,649 to -€759
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 | €92,483 | €85,592 | -€6,892 | -7.5% |
| Fixed assets | 21/28 | €23,489 | €15,166 | -€8,324 | -35.4% |
| Tangible fixed assets | 22/27 | €23,489 | €15,166 | -€8,324 | -35.4% |
| Plant, machinery and equipment | 23 | €16,912 | €11,882 | -€5,031 | -29.7% |
| Other tangible fixed assets | 26 | €6,577 | €3,284 | -€3,293 | -50.1% |
| Current assets | 29/58 | €68,994 | €70,426 | +€1,432 | +2.1% |
| Amounts receivable after more than one year | 29 | €5,200 | €5,300 | +€100 | +1.9% |
| Other amounts receivable | 291 | €5,200 | €5,300 | +€100 | +1.9% |
| Amounts receivable within one year | 40/41 | €44,307 | €44,458 | +€151 | +0.3% |
| Other amounts receivable | 41 | €44,307 | €44,458 | +€151 | +0.3% |
| Cash at bank and in hand | 54/58 | €16,759 | €12,043 | -€4,716 | -28.1% |
| Deferred charges and accrued income | 490/1 | €2,728 | €8,625 | +€5,897 | +216% |
| Total equity and liabilities | 10/49 | €92,483 | €85,592 | -€6,892 | -7.5% |
| Equity | 10/15 | €91,756 | €85,214 | -€6,542 | -7.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,756 | €81,214 | -€6,542 | -7.5% |
| Amounts payable | 17/49 | €727 | €378 | -€350 | -48.1% |
| Amounts payable within one year | 42/48 | €727 | €378 | -€350 | -48.1% |
| Trade debts | 44 | €57 | - | -€57 | |
| Suppliers | 440/4 | €57 | - | -€57 | |
| Taxes, remuneration and social security | 45 | €671 | €378 | -€293 | -43.7% |
| Taxes | 450/3 | €671 | €378 | -€293 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,324 | €8,324 | = | 0.0% |
| Other operating charges | 640/8 | €253 | €120 | -€133 | -52.5% |
| Gross operating margin | 9900 | -€22,649 | -€759 | +€21,890 | +96.6% |
| Operating profit (loss) | 9901 | -€31,226 | -€9,203 | +€22,023 | +70.5% |
| Financial income | 75/76B | €2,821 | €2,726 | -€96 | -3.4% |
| Recurring financial income | 75 | €2,821 | €2,726 | -€96 | -3.4% |
| Financial charges | 65/66B | €101 | €117 | +€16 | +15.3% |
| Recurring financial charges | 65 | €101 | €117 | +€16 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,506 | -€6,594 | +€21,912 | +76.9% |
| Income taxes | 67/77 | €28 | -€52 | -€80 | |
| Profit (loss) for the period | 9904 | -€28,534 | -€6,542 | +€21,992 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,534 | -€6,542 | +€21,992 | +77.1% |
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 14 October 2026 via checked.be.