PIRLOT & CO: 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.
PIRLOT & CO
Largest movements
- Cash +€91,287
up €91,287 (+72.5%), from €125,891 to €217,178
mainly Tax, wage and social debts (+€60,231) and Net result for the year (+€46,461)
- Receivables within one year +€43,118
up €43,118 (+717%), from €6,014 to €49,132
of which Other amounts receivable: +€42,674
- Deferred charges and accrued income -€7,160
down €7,160 (-100%), from €7,160 to €0
- Tax, wage and social debts +€60,231
up €60,231 (+442%), from €13,629 to €73,860
of which Taxes: +€44,982
- Reserves +€40,461
up €40,461 (+13.5%), from €300,552 to €341,013
of which Distributable reserves: +€40,461
- Trade debts +€23,976
up €23,976 (+590%), from €4,061 to €28,037
- Gross operating margin +€47,041
up €47,041 (+248%), from €18,957 to €65,998
- Taxes +€13,068
up €13,068 (+264%), from €4,945 to €18,013
- Financial income +€2,199
up €2,199 (+1,221,661%), from €0 to €2,199
- Depreciation -€1,358
down €1,358 (-34.6%), from €3,927 to €2,570
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 | €329,327 | €454,002 | +€124,675 | +37.9% |
| Fixed assets | 21/28 | €7,124 | €4,554 | -€2,570 | -36.1% |
| Tangible fixed assets | 22/27 | €7,074 | €4,505 | -€2,570 | -36.3% |
| Plant, machinery and equipment | 23 | €283 | €249 | -€35 | -12.3% |
| Furniture and vehicles | 24 | €3,191 | €1,080 | -€2,111 | -66.2% |
| Other tangible fixed assets | 26 | €3,600 | €3,176 | -€423 | -11.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €322,203 | €449,448 | +€127,245 | +39.5% |
| Amounts receivable after more than one year | 29 | €183,138 | €183,138 | = | 0.0% |
| Other amounts receivable | 291 | €183,138 | €183,138 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,014 | €49,132 | +€43,118 | +717% |
| Trade receivables | 40 | - | €444 | +€444 | |
| Other amounts receivable | 41 | €6,014 | €48,688 | +€42,674 | +710% |
| Cash at bank and in hand | 54/58 | €125,891 | €217,178 | +€91,287 | +72.5% |
| Deferred charges and accrued income | 490/1 | €7,160 | €0 | -€7,160 | -100% |
| Total equity and liabilities | 10/49 | €329,327 | €454,002 | +€124,675 | +37.9% |
| Equity | 10/15 | €306,749 | €347,210 | +€40,461 | +13.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €300,552 | €341,013 | +€40,461 | +13.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,287 | €2,287 | = | 0.0% |
| Distributable reserves | 133 | €296,406 | €336,867 | +€40,461 | +13.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,578 | €106,792 | +€84,214 | +373% |
| Amounts payable within one year | 42/48 | €22,578 | €106,792 | +€84,214 | +373% |
| Current portion of amounts payable after more than one year | 42 | €4,888 | €4,894 | +€6 | +0.1% |
| Trade debts | 44 | €4,061 | €28,037 | +€23,976 | +590% |
| Suppliers | 440/4 | €4,061 | €28,037 | +€23,976 | +590% |
| Taxes, remuneration and social security | 45 | €13,629 | €73,860 | +€60,231 | +442% |
| Taxes | 450/3 | €9,378 | €54,360 | +€44,982 | +480% |
| Remuneration and social security | 454/9 | €4,251 | €19,500 | +€15,249 | +359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,927 | €2,570 | -€1,358 | -34.6% |
| Other operating charges | 640/8 | €330 | €742 | +€412 | +125% |
| Gross operating margin | 9900 | €18,957 | €65,998 | +€47,041 | +248% |
| Operating profit (loss) | 9901 | €14,699 | €62,686 | +€47,987 | +326% |
| Financial income | 75/76B | €0 | €2,199 | +€2,199 | +1,221,661% |
| Recurring financial income | 75 | €0 | €2,199 | +€2,199 | +1,221,661% |
| Financial charges | 65/66B | €418 | €411 | -€7 | -1.8% |
| Recurring financial charges | 65 | €418 | €411 | -€7 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €14,281 | €64,474 | +€50,193 | +351% |
| Income taxes | 67/77 | €4,945 | €18,013 | +€13,068 | +264% |
| Profit (loss) for the period | 9904 | €9,336 | €46,461 | +€37,125 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €9,336 | €46,461 | +€37,125 | +398% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.