PIMPURNIAUX: 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.
PIMPURNIAUX
Largest movements
- Stocks and contracts -€51,005
down €51,005 (-24.7%), from €206,207 to €155,202
- Cash +€16,060
up €16,060 (+8.6%), from €186,393 to €202,453
mainly Stocks and contracts (+€51,005) and Depreciation (+€10,404)
- Tangible fixed assets -€10,404
down €10,404 (-11.6%), from €89,768 to €79,364
of which Land and buildings: -€10,124
- Deferred charges and accrued income +€10,198
new in 2024: €10,198
- Receivables within one year +€6,842
up €6,842 (+13.8%), from €49,451 to €56,293
- Profit (loss) carried forward -€23,318
down €23,318 (-5.2%), from €450,732 to €427,414
- Gross operating margin +€32,833
up €32,833 (+20.7%), from €158,370 to €191,203
- Staff costs -€11,982
down €11,982 (-5.6%), from €212,232 to €200,250
- Financial income -€6,076
down €6,076 (-47.5%), from €12,796 to €6,720
- Depreciation -€2,204
down €2,204 (-17.5%), from €12,608 to €10,404
- Other operating charges -€2,076
down €2,076 (-22.0%), from €9,457 to €7,381
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,819 | €503,510 | -€28,309 | -5.3% |
| Fixed assets | 21/28 | €89,768 | €79,364 | -€10,404 | -11.6% |
| Tangible fixed assets | 22/27 | €89,768 | €79,364 | -€10,404 | -11.6% |
| Land and buildings | 22 | €89,208 | €79,084 | -€10,124 | -11.3% |
| Furniture and vehicles | 24 | €560 | €280 | -€280 | -50.0% |
| Current assets | 29/58 | €442,051 | €424,146 | -€17,905 | -4.1% |
| Stocks and contracts in progress | 3 | €206,207 | €155,202 | -€51,005 | -24.7% |
| Stocks | 30/36 | €206,207 | €155,202 | -€51,005 | -24.7% |
| Amounts receivable within one year | 40/41 | €49,451 | €56,293 | +€6,842 | +13.8% |
| Trade receivables | 40 | €49,451 | €56,293 | +€6,842 | +13.8% |
| Cash at bank and in hand | 54/58 | €186,393 | €202,453 | +€16,060 | +8.6% |
| Deferred charges and accrued income | 490/1 | - | €10,198 | +€10,198 | |
| Total equity and liabilities | 10/49 | €531,819 | €503,510 | -€28,309 | -5.3% |
| Equity | 10/15 | €487,722 | €463,587 | -€24,135 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €450,732 | €427,414 | -€23,318 | -5.2% |
| Investment grants | 15 | €5,995 | €5,178 | -€817 | -13.6% |
| Amounts payable | 17/49 | €44,097 | €39,923 | -€4,174 | -9.5% |
| Amounts payable within one year | 42/48 | €44,097 | €39,923 | -€4,174 | -9.5% |
| Trade debts | 44 | €15,410 | €13,167 | -€2,243 | -14.6% |
| Suppliers | 440/4 | €15,410 | €13,167 | -€2,243 | -14.6% |
| Taxes, remuneration and social security | 45 | €28,687 | €26,756 | -€1,931 | -6.7% |
| Taxes | 450/3 | €2,715 | €2,085 | -€630 | -23.2% |
| Remuneration and social security | 454/9 | €25,972 | €24,671 | -€1,301 | -5.0% |
| Remuneration, social security and pensions | 62 | €212,232 | €200,250 | -€11,982 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,608 | €10,404 | -€2,204 | -17.5% |
| Other operating charges | 640/8 | €9,457 | €7,381 | -€2,076 | -22.0% |
| Gross operating margin | 9900 | €158,370 | €191,203 | +€32,833 | +20.7% |
| Operating profit (loss) | 9901 | -€75,927 | -€26,832 | +€49,095 | +64.7% |
| Financial income | 75/76B | €12,796 | €6,720 | -€6,076 | -47.5% |
| Recurring financial income | 75 | €12,796 | €6,720 | -€6,076 | -47.5% |
| Financial charges | 65/66B | €3,466 | €3,199 | -€267 | -7.7% |
| Recurring financial charges | 65 | €3,466 | €3,199 | -€267 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,597 | -€23,311 | +€43,286 | +65.0% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€66,597 | -€23,318 | +€43,279 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,597 | -€23,318 | +€43,279 | +65.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.