PIPOCA: 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.
PIPOCA
Largest movements
- Receivables within one year -€28,226
down €28,226 (-88.5%), from €31,907 to €3,681
- Tangible fixed assets -€16,093
down €16,093 (-44.6%), from €36,073 to €19,980
- Cash +€10,695
up €10,695 (+31.7%), from €33,716 to €44,411
mainly Receivables within one year (+€28,226) and Depreciation (+€12,913)
- Intangible fixed assets -€3,542
no longer reported in 2024 (was €3,542)
- Current portion of long-term debt -€27,512
down €27,512 (-95.8%), from €28,725 to €1,213
- Trade debts -€6,900
down €6,900 (-75.5%), from €9,134 to €2,234
- Profit (loss) carried forward -€3,170
down €3,170 (-11.0%), from -€28,878 to -€32,048
- Depreciation -€8,400
down €8,400 (-39.4%), from €21,313 to €12,913
- Gross operating margin -€3,463
down €3,463 (-18.6%), from €18,639 to €15,176
- Other operating charges -€1,238
down €1,238 (-25.5%), from €4,855 to €3,617
- Taxes +€432
new in 2024: €432
- Financial charges -€257
down €257 (-15.7%), from €1,641 to €1,384
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.
Cash bridge derived
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 | €107,029 | €70,386 | -€36,643 | -34.2% |
| Fixed assets | 21/28 | €39,615 | €19,980 | -€19,635 | -49.6% |
| Intangible fixed assets | 21 | €3,542 | - | -€3,542 | |
| Tangible fixed assets | 22/27 | €36,073 | €19,980 | -€16,093 | -44.6% |
| Land and buildings | 22 | €21,736 | €15,486 | -€6,250 | -28.8% |
| Plant, machinery and equipment | 23 | €6,539 | - | -€6,539 | |
| Furniture and vehicles | 24 | €7,798 | €4,494 | -€3,304 | -42.4% |
| Current assets | 29/58 | €67,414 | €50,406 | -€17,008 | -25.2% |
| Stocks and contracts in progress | 3 | €1,791 | €2,314 | +€523 | +29.2% |
| Stocks | 30/36 | €1,791 | €2,314 | +€523 | +29.2% |
| Amounts receivable within one year | 40/41 | €31,907 | €3,681 | -€28,226 | -88.5% |
| Trade receivables | 40 | €31,907 | €3,681 | -€28,226 | -88.5% |
| Cash at bank and in hand | 54/58 | €33,716 | €44,411 | +€10,695 | +31.7% |
| Total equity and liabilities | 10/49 | €107,029 | €70,386 | -€36,643 | -34.2% |
| Equity | 10/15 | -€22,678 | -€25,848 | -€3,170 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,878 | -€32,048 | -€3,170 | -11.0% |
| Amounts payable | 17/49 | €129,707 | €96,234 | -€33,473 | -25.8% |
| Amounts payable within one year | 42/48 | €129,707 | €96,234 | -€33,473 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €28,725 | €1,213 | -€27,512 | -95.8% |
| Trade debts | 44 | €9,134 | €2,234 | -€6,900 | -75.5% |
| Suppliers | 440/4 | €9,134 | €2,234 | -€6,900 | -75.5% |
| Taxes, remuneration and social security | 45 | €11,597 | €12,546 | +€949 | +8.2% |
| Taxes | 450/3 | €8,097 | €10,046 | +€1,949 | +24.1% |
| Remuneration and social security | 454/9 | €3,500 | €2,500 | -€1,000 | -28.6% |
| Other amounts payable | 47/48 | €80,251 | €80,241 | -€10 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,313 | €12,913 | -€8,400 | -39.4% |
| Other operating charges | 640/8 | €4,855 | €3,617 | -€1,238 | -25.5% |
| Gross operating margin | 9900 | €18,639 | €15,176 | -€3,463 | -18.6% |
| Operating profit (loss) | 9901 | -€7,529 | -€1,354 | +€6,175 | +82.0% |
| Financial charges | 65/66B | €1,641 | €1,384 | -€257 | -15.7% |
| Recurring financial charges | 65 | €1,641 | €1,384 | -€257 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,170 | -€2,738 | +€6,432 | +70.1% |
| Income taxes | 67/77 | - | €432 | +€432 | |
| Profit (loss) for the period | 9904 | -€9,170 | -€3,170 | +€6,000 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,170 | -€3,170 | +€6,000 | +65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.