PIRKA: 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.
PIRKA
Largest movements
- Tangible fixed assets -€7,719
down €7,719 (-30.1%), from €25,645 to €17,926
of which Furniture and vehicles: -€5,922
- Receivables within one year -€2,843
down €2,843 (-94.3%), from €3,015 to €171
of which Trade receivables: -€2,915
- Cash -€815
down €815 (-48.4%), from €1,685 to €870
mainly Other debts (-€14,886) and Investment in fixed assets (net) (-€1,298)
- Other debts -€14,886
down €14,886 (-14.4%), from €103,040 to €88,155
- Profit (loss) carried forward +€5,187
up €5,187 (+5.7%), from -€91,348 to -€86,161
- Tax, wage and social debts -€1,142
down €1,142 (-79.1%), from €1,443 to €301
- Trade debts -€605
no longer reported in 2024 (was €605)
- Gross operating margin -€1,582
down €1,582 (-9.6%), from €16,559 to €14,977
- Depreciation -€480
down €480 (-5.1%), from €9,497 to €9,017
- Other operating charges -€403
down €403 (-50.4%), from €798 to €396
- Financial charges -€217
down €217 (-47.6%), from €455 to €238
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 | €34,489 | €22,853 | -€11,636 | -33.7% |
| Fixed assets | 21/28 | €25,645 | €17,926 | -€7,719 | -30.1% |
| Tangible fixed assets | 22/27 | €25,645 | €17,926 | -€7,719 | -30.1% |
| Plant, machinery and equipment | 23 | €14,861 | €13,064 | -€1,796 | -12.1% |
| Furniture and vehicles | 24 | €10,784 | €4,862 | -€5,922 | -54.9% |
| Current assets | 29/58 | €8,844 | €4,927 | -€3,918 | -44.3% |
| Stocks and contracts in progress | 3 | €3,422 | €3,422 | = | 0.0% |
| Stocks | 30/36 | €3,422 | €3,422 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,015 | €171 | -€2,843 | -94.3% |
| Trade receivables | 40 | €3,015 | €100 | -€2,915 | -96.7% |
| Other amounts receivable | 41 | - | €71 | +€71 | |
| Cash at bank and in hand | 54/58 | €1,685 | €870 | -€815 | -48.4% |
| Deferred charges and accrued income | 490/1 | €723 | €464 | -€259 | -35.9% |
| Total equity and liabilities | 10/49 | €34,489 | €22,853 | -€11,636 | -33.7% |
| Equity | 10/15 | -€70,888 | -€65,701 | +€5,187 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,348 | -€86,161 | +€5,187 | +5.7% |
| Amounts payable | 17/49 | €105,377 | €88,554 | -€16,823 | -16.0% |
| Amounts payable within one year | 42/48 | €105,088 | €88,456 | -€16,633 | -15.8% |
| Trade debts | 44 | €605 | - | -€605 | |
| Suppliers | 440/4 | €605 | - | -€605 | |
| Taxes, remuneration and social security | 45 | €1,443 | €301 | -€1,142 | -79.1% |
| Taxes | 450/3 | €1,443 | €301 | -€1,142 | -79.1% |
| Other amounts payable | 47/48 | €103,040 | €88,155 | -€14,886 | -14.4% |
| Accrued charges and deferred income | 492/3 | €288 | €98 | -€191 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,497 | €9,017 | -€480 | -5.1% |
| Other operating charges | 640/8 | €798 | €396 | -€403 | -50.4% |
| Gross operating margin | 9900 | €16,559 | €14,977 | -€1,582 | -9.6% |
| Operating profit (loss) | 9901 | €6,263 | €5,564 | -€699 | -11.2% |
| Financial charges | 65/66B | €455 | €238 | -€217 | -47.6% |
| Recurring financial charges | 65 | €455 | €238 | -€217 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €5,808 | €5,326 | -€482 | -8.3% |
| Income taxes | 67/77 | €264 | €139 | -€125 | -47.4% |
| Profit (loss) for the period | 9904 | €5,543 | €5,187 | -€356 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,543 | €5,187 | -€356 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.