PIMPERNEL: 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.
PIMPERNEL
Largest movements
- Tangible fixed assets -€35,192
down €35,192 (-3.9%), from €895,778 to €860,586
of which Land and buildings: -€27,912
- Deferred charges and accrued income -€19,725
down €19,725 (-94.9%), from €20,775 to €1,050
- Other debts -€27,430
down €27,430 (-5.3%), from €514,583 to €487,153
- Debts after one year -€12,725
down €12,725 (-9.6%), from €132,911 to €120,186
- Trade debts +€10,002
up €10,002 (+358%), from €2,792 to €12,794
- Gross operating margin -€35,893
down €35,893 (-42.7%), from €83,961 to €48,068
- Depreciation -€6,593
down €6,593 (-15.8%), from €41,785 to €35,192
- Taxes -€6,209
no longer reported in 2025 (was €6,209)
- Financial charges -€5,816
down €5,816 (-52.0%), from €11,182 to €5,366
- Other operating charges +€4,225
up €4,225 (+90.3%), from €4,679 to €8,904
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 | €967,427 | €924,004 | -€43,423 | -4.5% |
| Fixed assets | 21/28 | €895,778 | €860,586 | -€35,192 | -3.9% |
| Tangible fixed assets | 22/27 | €895,778 | €860,586 | -€35,192 | -3.9% |
| Land and buildings | 22 | €768,556 | €740,644 | -€27,912 | -3.6% |
| Plant, machinery and equipment | 23 | €127,222 | €119,942 | -€7,280 | -5.7% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €71,649 | €63,418 | -€8,231 | -11.5% |
| Stocks and contracts in progress | 3 | €17,263 | €19,383 | +€2,120 | +12.3% |
| Stocks | 30/36 | €17,263 | €19,383 | +€2,120 | +12.3% |
| Amounts receivable within one year | 40/41 | €8,290 | €12,170 | +€3,880 | +46.8% |
| Trade receivables | 40 | €8,290 | €12,170 | +€3,880 | +46.8% |
| Current investments | 50/53 | €137 | €137 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,184 | €30,678 | +€5,494 | +21.8% |
| Deferred charges and accrued income | 490/1 | €20,775 | €1,050 | -€19,725 | -94.9% |
| Total equity and liabilities | 10/49 | €967,427 | €924,004 | -€43,423 | -4.5% |
| Equity | 10/15 | €292,212 | €291,146 | -€1,066 | -0.4% |
| 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 | €230,212 | €229,146 | -€1,066 | -0.5% |
| Non-distributable reserves | 130/1 | €5,627 | €5,627 | = | 0.0% |
| Legal reserve | 130 | €5,627 | €5,627 | = | 0.0% |
| Distributable reserves | 133 | €224,585 | €223,519 | -€1,066 | -0.5% |
| Amounts payable | 17/49 | €675,215 | €632,858 | -€42,357 | -6.3% |
| Amounts payable after more than one year | 17 | €132,911 | €120,186 | -€12,725 | -9.6% |
| Financial debts | 170/4 | €132,911 | €120,186 | -€12,725 | -9.6% |
| Amounts payable within one year | 42/48 | €535,858 | €512,672 | -€23,186 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €12,274 | €12,725 | +€451 | +3.7% |
| Trade debts | 44 | €2,792 | €12,794 | +€10,002 | +358% |
| Suppliers | 440/4 | €2,792 | €12,794 | +€10,002 | +358% |
| Taxes, remuneration and social security | 45 | €6,209 | - | -€6,209 | |
| Taxes | 450/3 | €6,209 | - | -€6,209 | |
| Other amounts payable | 47/48 | €514,583 | €487,153 | -€27,430 | -5.3% |
| Accrued charges and deferred income | 492/3 | €6,446 | - | -€6,446 | |
| Non-recurring operating income | 76A | €72,239 | - | -€72,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,785 | €35,192 | -€6,593 | -15.8% |
| Other operating charges | 640/8 | €4,679 | €8,904 | +€4,225 | +90.3% |
| Gross operating margin | 9900 | €83,961 | €48,068 | -€35,893 | -42.7% |
| Operating profit (loss) | 9901 | €37,497 | €3,972 | -€33,525 | -89.4% |
| Financial income | 75/76B | €323 | €328 | +€5 | +1.5% |
| Recurring financial income | 75 | €323 | €328 | +€5 | +1.5% |
| Financial charges | 65/66B | €11,182 | €5,366 | -€5,816 | -52.0% |
| Recurring financial charges | 65 | €11,182 | €5,366 | -€5,816 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €26,638 | -€1,066 | -€27,704 | |
| Transfer from deferred taxes | 780 | €12,544 | - | -€12,544 | |
| Income taxes | 67/77 | €6,209 | - | -€6,209 | |
| Profit (loss) for the period | 9904 | €32,973 | -€1,066 | -€34,039 | |
| Transfer from tax-exempt reserves | 789 | €37,632 | - | -€37,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,605 | -€1,066 | -€71,671 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.