PIRILAMPO: 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.
PIRILAMPO
Largest movements
- Cash -€13,752
down €13,752 (-27.3%), from €50,445 to €36,693
mainly Contributions, distributions and other (-€75,600) and Receivables within one year (-€3,198)
- Receivables within one year +€3,198
up €3,198 (+26.1%), from €12,231 to €15,429
of which Trade receivables: +€6,753
- Tangible fixed assets +€1,439
up €1,439 (+39.2%), from €3,673 to €5,112
- Contributions -€14,116
down €14,116 (-75.9%), from €18,600 to €4,484
- Other debts +€5,917
up €5,917 (+11.2%), from €52,866 to €58,783
- Tax, wage and social debts +€2,384
up €2,384 (+25.5%), from €9,348 to €11,731
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Profit (loss) carried forward -€1,440
down €1,440 (-52.7%), from €2,730 to €1,291
- Gross operating margin +€10,228
up €10,228 (+14.7%), from €69,584 to €79,811
- Other operating charges +€2,583
up €2,583 (+598%), from €432 to €3,016
- Taxes +€1,390
up €1,390 (+9.9%), from €14,000 to €15,390
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 | €85,404 | €76,289 | -€9,115 | -10.7% |
| Fixed assets | 21/28 | €10,673 | €12,112 | +€1,439 | +13.5% |
| Tangible fixed assets | 22/27 | €3,673 | €5,112 | +€1,439 | +39.2% |
| Furniture and vehicles | 24 | €3,673 | €5,112 | +€1,439 | +39.2% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €74,731 | €64,177 | -€10,554 | -14.1% |
| Amounts receivable within one year | 40/41 | €12,231 | €15,429 | +€3,198 | +26.1% |
| Trade receivables | 40 | €7,784 | €14,537 | +€6,753 | +86.8% |
| Other amounts receivable | 41 | €4,447 | €892 | -€3,555 | -79.9% |
| Current investments | 50/53 | €10,636 | €10,636 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,445 | €36,693 | -€13,752 | -27.3% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,419 | = | 0.0% |
| Total equity and liabilities | 10/49 | €85,404 | €76,289 | -€9,115 | -10.7% |
| Equity | 10/15 | €23,190 | €5,774 | -€17,416 | -75.1% |
| Contributions | 10/11 | €18,600 | €4,484 | -€14,116 | -75.9% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €2,730 | €1,291 | -€1,440 | -52.7% |
| Amounts payable | 17/49 | €62,214 | €70,514 | +€8,301 | +13.3% |
| Amounts payable within one year | 42/48 | €62,214 | €70,514 | +€8,301 | +13.3% |
| Taxes, remuneration and social security | 45 | €9,348 | €11,731 | +€2,384 | +25.5% |
| Taxes | 450/3 | €9,348 | €11,731 | +€2,384 | +25.5% |
| Other amounts payable | 47/48 | €52,866 | €58,783 | +€5,917 | +11.2% |
| Remuneration, social security and pensions | 62 | €2,004 | €2,134 | +€129 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €1,072 | +€164 | +18.1% |
| Other operating charges | 640/8 | €432 | €3,016 | +€2,583 | +598% |
| Gross operating margin | 9900 | €69,584 | €79,811 | +€10,228 | +14.7% |
| Operating profit (loss) | 9901 | €66,239 | €73,590 | +€7,351 | +11.1% |
| Financial income | 75/76B | €419 | €252 | -€167 | -39.8% |
| Recurring financial income | 75 | €419 | €252 | -€167 | -39.8% |
| Financial charges | 65/66B | €104 | €269 | +€165 | +159% |
| Recurring financial charges | 65 | €104 | €269 | +€165 | +159% |
| Profit (loss) for the period before taxes | 9903 | €66,555 | €73,574 | +€7,019 | +10.5% |
| Income taxes | 67/77 | €14,000 | €15,390 | +€1,390 | +9.9% |
| Profit (loss) for the period | 9904 | €52,555 | €58,184 | +€5,629 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,555 | €58,184 | +€5,629 | +10.7% |
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 13 October 2026 via checked.be.