PIMPERNELLEKE: 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.
PIMPERNELLEKE
Largest movements
- Stocks and contracts -€13,981
down €13,981 (-8.4%), from €166,956 to €152,975
- Tangible fixed assets -€12,123
down €12,123 (-16.9%), from €71,910 to €59,787
of which Land and buildings: -€7,560
- Cash -€5,552
down €5,552 (-56.6%), from €9,804 to €4,252
mainly Other debts (-€16,649) and Tax, wage and social debts (-€8,284)
- Other debts -€16,649
down €16,649 (-30.1%), from €55,227 to €38,578
- Tax, wage and social debts -€8,284
down €8,284 (-62.8%), from €13,188 to €4,905
- Debts after one year -€7,193
down €7,193 (-13.3%), from €54,272 to €47,078
- Accrued charges and deferred income -€4,094
down €4,094 (-98.3%), from €4,164 to €70
- Gross operating margin -€15,021
down €15,021 (-43.1%), from €34,812 to €19,791
- Financial charges -€4,327
down €4,327 (-48.1%), from €8,993 to €4,666
- Taxes -€4,002
down €4,002 (-74.2%), from €5,392 to €1,390
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 | €276,013 | €244,445 | -€31,568 | -11.4% |
| Fixed assets | 21/28 | €71,910 | €59,787 | -€12,123 | -16.9% |
| Tangible fixed assets | 22/27 | €71,910 | €59,787 | -€12,123 | -16.9% |
| Land and buildings | 22 | €56,462 | €48,902 | -€7,560 | -13.4% |
| Plant, machinery and equipment | 23 | €13,669 | €9,772 | -€3,897 | -28.5% |
| Furniture and vehicles | 24 | €1,779 | €1,113 | -€666 | -37.4% |
| Current assets | 29/58 | €204,103 | €184,657 | -€19,445 | -9.5% |
| Stocks and contracts in progress | 3 | €166,956 | €152,975 | -€13,981 | -8.4% |
| Stocks | 30/36 | €166,956 | €152,975 | -€13,981 | -8.4% |
| Amounts receivable within one year | 40/41 | €25,666 | €26,133 | +€467 | +1.8% |
| Trade receivables | 40 | €25,666 | €20,768 | -€4,898 | -19.1% |
| Other amounts receivable | 41 | - | €5,365 | +€5,365 | |
| Cash at bank and in hand | 54/58 | €9,804 | €4,252 | -€5,552 | -56.6% |
| Deferred charges and accrued income | 490/1 | €1,677 | €1,298 | -€379 | -22.6% |
| Total equity and liabilities | 10/49 | €276,013 | €244,445 | -€31,568 | -11.4% |
| Equity | 10/15 | €111,507 | €114,080 | +€2,573 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,273 | €81,823 | +€2,550 | +3.2% |
| Non-distributable reserves | 130/1 | €613 | €613 | = | 0.0% |
| Reserves not available under the articles | 1311 | €613 | €613 | = | 0.0% |
| Distributable reserves | 133 | €78,660 | €81,210 | +€2,550 | +3.2% |
| Profit (loss) carried forward | 14 | €19,835 | €19,858 | +€23 | +0.1% |
| Amounts payable | 17/49 | €164,506 | €130,365 | -€34,141 | -20.8% |
| Amounts payable after more than one year | 17 | €54,272 | €47,078 | -€7,193 | -13.3% |
| Financial debts | 170/4 | €54,272 | €47,078 | -€7,193 | -13.3% |
| Amounts payable within one year | 42/48 | €106,070 | €83,216 | -€22,854 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €7,670 | €8,002 | +€332 | +4.3% |
| Trade debts | 44 | €29,986 | €31,617 | +€1,631 | +5.4% |
| Suppliers | 440/4 | €29,986 | €31,617 | +€1,631 | +5.4% |
| Advances received on contracts in progress | 46 | - | €115 | +€115 | |
| Taxes, remuneration and social security | 45 | €13,188 | €4,905 | -€8,284 | -62.8% |
| Taxes | 450/3 | €13,188 | €4,905 | -€8,284 | -62.8% |
| Other amounts payable | 47/48 | €55,227 | €38,578 | -€16,649 | -30.1% |
| Accrued charges and deferred income | 492/3 | €4,164 | €70 | -€4,094 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,912 | €12,123 | +€211 | +1.8% |
| Other operating charges | 640/8 | €1,575 | €1,579 | +€4 | +0.3% |
| Gross operating margin | 9900 | €34,812 | €19,791 | -€15,021 | -43.1% |
| Operating profit (loss) | 9901 | €21,325 | €6,089 | -€15,237 | -71.4% |
| Financial income | 75/76B | €2,816 | €2,540 | -€276 | -9.8% |
| Recurring financial income | 75 | €2,816 | €2,540 | -€276 | -9.8% |
| Financial charges | 65/66B | €8,993 | €4,666 | -€4,327 | -48.1% |
| Recurring financial charges | 65 | €8,993 | €4,666 | -€4,327 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €15,149 | €3,963 | -€11,186 | -73.8% |
| Income taxes | 67/77 | €5,392 | €1,390 | -€4,002 | -74.2% |
| Profit (loss) for the period | 9904 | €9,758 | €2,573 | -€7,185 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,758 | €2,573 | -€7,185 | -73.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.