PIRLOTTE & 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.
PIRLOTTE & CO
Largest movements
- Receivables within one year -€31,735
down €31,735 (-91.5%), from €34,694 to €2,959
of which Trade receivables: -€32,894
- Cash +€25,311
up €25,311 (+66.7%), from €37,967 to €63,278
mainly Receivables within one year (+€31,735) and Net result for the year (+€18,952)
- Tangible fixed assets +€4,458
up €4,458 (+42.7%), from €10,434 to €14,892
of which Plant, machinery and equipment: +€5,097
- Deferred charges and accrued income +€2,842
up €2,842 (+126%), from €2,248 to €5,089
- Trade debts -€25,082
down €25,082 (-92.9%), from €27,002 to €1,920
- Reserves +€18,952
up €18,952 (+41.6%), from €45,505 to €64,457
- Tax, wage and social debts +€7,969
up €7,969 (+88.6%), from €8,991 to €16,960
- Other debts -€962
down €962 (-50.5%), from €1,904 to €942
- Depreciation +€1,560
up €1,560 (+51.4%), from €3,037 to €4,597
- Gross operating margin -€1,472
down €1,472 (-4.4%), from €33,843 to €32,370
- Taxes -€436
down €436 (-7.0%), from €6,277 to €5,841
- Financial charges +€372
up €372 (+19.3%), from €1,925 to €2,297
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 | €85,402 | €86,279 | +€877 | +1.0% |
| Fixed assets | 21/28 | €10,494 | €14,952 | +€4,458 | +42.5% |
| Tangible fixed assets | 22/27 | €10,434 | €14,892 | +€4,458 | +42.7% |
| Plant, machinery and equipment | 23 | €1,322 | €6,419 | +€5,097 | +386% |
| Furniture and vehicles | 24 | €3,379 | €3,998 | +€619 | +18.3% |
| Other tangible fixed assets | 26 | €5,733 | €4,475 | -€1,258 | -21.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €74,908 | €71,327 | -€3,581 | -4.8% |
| Amounts receivable within one year | 40/41 | €34,694 | €2,959 | -€31,735 | -91.5% |
| Trade receivables | 40 | €34,694 | €1,800 | -€32,894 | -94.8% |
| Other amounts receivable | 41 | - | €1,159 | +€1,159 | |
| Cash at bank and in hand | 54/58 | €37,967 | €63,278 | +€25,311 | +66.7% |
| Deferred charges and accrued income | 490/1 | €2,248 | €5,089 | +€2,842 | +126% |
| Total equity and liabilities | 10/49 | €85,402 | €86,279 | +€877 | +1.0% |
| Equity | 10/15 | €47,505 | €66,457 | +€18,952 | +39.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,505 | €64,457 | +€18,952 | +41.6% |
| Distributable reserves | 133 | €45,505 | €64,457 | +€18,952 | +41.6% |
| Amounts payable | 17/49 | €37,897 | €19,821 | -€18,076 | -47.7% |
| Amounts payable within one year | 42/48 | €37,897 | €19,821 | -€18,076 | -47.7% |
| Trade debts | 44 | €27,002 | €1,920 | -€25,082 | -92.9% |
| Suppliers | 440/4 | €27,002 | €1,920 | -€25,082 | -92.9% |
| Taxes, remuneration and social security | 45 | €8,991 | €16,960 | +€7,969 | +88.6% |
| Taxes | 450/3 | €8,991 | €16,960 | +€7,969 | +88.6% |
| Other amounts payable | 47/48 | €1,904 | €942 | -€962 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,037 | €4,597 | +€1,560 | +51.4% |
| Other operating charges | 640/8 | €383 | €693 | +€310 | +80.9% |
| Gross operating margin | 9900 | €33,843 | €32,370 | -€1,472 | -4.4% |
| Operating profit (loss) | 9901 | €30,423 | €27,081 | -€3,342 | -11.0% |
| Financial income | 75/76B | €111 | €9 | -€101 | -91.7% |
| Recurring financial income | 75 | €111 | €9 | -€101 | -91.7% |
| Financial charges | 65/66B | €1,925 | €2,297 | +€372 | +19.3% |
| Recurring financial charges | 65 | €1,925 | €2,297 | +€372 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €28,608 | €24,793 | -€3,815 | -13.3% |
| Income taxes | 67/77 | €6,277 | €5,841 | -€436 | -7.0% |
| Profit (loss) for the period | 9904 | €22,331 | €18,952 | -€3,379 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,331 | €18,952 | -€3,379 | -15.1% |
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 14 October 2026 via checked.be.