PIRTEK LUMMEN: 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.
PIRTEK LUMMEN
Largest movements
- Cash -€27,941
down €27,941 (-50.0%), from €55,928 to €27,986
mainly Net result for the year (-€42,270) and Other debts (-€23,742)
- Receivables within one year -€25,532
down €25,532 (-14.7%), from €174,108 to €148,577
of which Trade receivables: -€21,262
- Tangible fixed assets -€24,805
down €24,805 (-19.4%), from €128,113 to €103,308
- Stocks and contracts -€9,508
down €9,508 (-10.5%), from €90,723 to €81,215
- Profit (loss) carried forward -€42,270
down €42,270 (-6.2%), from -€678,482 to -€720,752
- Other debts -€23,742
down €23,742 (-3.4%), from €704,010 to €680,268
- Tax, wage and social debts -€15,118
down €15,118 (-35.5%), from €42,577 to €27,459
of which Remuneration and social security: -€14,153
- Trade debts -€6,472
down €6,472 (-24.4%), from €26,556 to €20,084
- Turnover -€887,364
no longer reported in 2025 (was €887,364)
- Purchases and services -€501,355
no longer reported in 2025 (was €501,355)
- Gross operating margin +€66,337
up €66,337 (+16.9%), from €392,584 to €458,920
- Financial charges +€25,270
up €25,270 (+123%), from €20,484 to €45,754
- Staff costs +€21,845
up €21,845 (+5.6%), from €391,174 to €413,018
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,704 | €376,160 | -€90,544 | -19.4% |
| Fixed assets | 21/28 | €141,363 | €116,558 | -€24,805 | -17.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €128,113 | €103,308 | -€24,805 | -19.4% |
| Plant, machinery and equipment | 23 | €34,652 | €27,339 | -€7,313 | -21.1% |
| Furniture and vehicles | 24 | €64,347 | €52,971 | -€11,376 | -17.7% |
| Other tangible fixed assets | 26 | €29,114 | €22,998 | -€6,115 | -21.0% |
| Financial fixed assets | 28 | €13,250 | €13,250 | = | 0.0% |
| Current assets | 29/58 | €325,341 | €259,601 | -€65,740 | -20.2% |
| Stocks and contracts in progress | 3 | €90,723 | €81,215 | -€9,508 | -10.5% |
| Stocks | 30/36 | €90,723 | €81,215 | -€9,508 | -10.5% |
| Amounts receivable within one year | 40/41 | €174,108 | €148,577 | -€25,532 | -14.7% |
| Trade receivables | 40 | €169,838 | €148,577 | -€21,262 | -12.5% |
| Other amounts receivable | 41 | €4,270 | €0 | -€4,270 | -100% |
| Cash at bank and in hand | 54/58 | €55,928 | €27,986 | -€27,941 | -50.0% |
| Deferred charges and accrued income | 490/1 | €4,582 | €1,823 | -€2,759 | -60.2% |
| Total equity and liabilities | 10/49 | €466,704 | €376,160 | -€90,544 | -19.4% |
| Equity | 10/15 | -€319,882 | -€362,152 | -€42,270 | -13.2% |
| Contributions | 10/11 | €358,600 | €358,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€678,482 | -€720,752 | -€42,270 | -6.2% |
| Amounts payable | 17/49 | €786,586 | €738,312 | -€48,274 | -6.1% |
| Amounts payable within one year | 42/48 | €773,143 | €727,811 | -€45,333 | -5.9% |
| Trade debts | 44 | €26,556 | €20,084 | -€6,472 | -24.4% |
| Suppliers | 440/4 | €26,556 | €20,084 | -€6,472 | -24.4% |
| Taxes, remuneration and social security | 45 | €42,577 | €27,459 | -€15,118 | -35.5% |
| Taxes | 450/3 | €2,167 | €1,202 | -€965 | -44.5% |
| Remuneration and social security | 454/9 | €40,410 | €26,257 | -€14,153 | -35.0% |
| Other amounts payable | 47/48 | €704,010 | €680,268 | -€23,742 | -3.4% |
| Accrued charges and deferred income | 492/3 | €13,442 | €10,501 | -€2,941 | -21.9% |
| Turnover | 70 | €887,364 | - | -€887,364 | |
| Goods, raw materials, services and sundry goods | 60/61 | €501,355 | - | -€501,355 | |
| Remuneration, social security and pensions | 62 | €391,174 | €413,018 | +€21,845 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,315 | €33,617 | -€1,697 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,433 | €8,614 | -€17,819 | -67.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €392,584 | €458,920 | +€66,337 | +16.9% |
| Operating profit (loss) | 9901 | -€60,725 | €3,271 | +€63,996 | |
| Financial income | 75/76B | €110 | €213 | +€102 | +92.9% |
| Recurring financial income | 75 | €110 | €213 | +€102 | +92.9% |
| Financial charges | 65/66B | €20,484 | €45,754 | +€25,270 | +123% |
| Recurring financial charges | 65 | €20,484 | €45,754 | +€25,270 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€81,099 | -€42,270 | +€38,828 | +47.9% |
| Profit (loss) for the period | 9904 | -€81,099 | -€42,270 | +€38,828 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,099 | -€42,270 | +€38,828 | +47.9% |
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 1 November 2026 via checked.be.