PIRVAL BOUW: 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.
PIRVAL BOUW
Largest movements
- Receivables within one year -€70,337
down €70,337 (-40.6%), from €173,423 to €103,086
of which Other amounts receivable: -€55,629
- Cash -€6,527
down €6,527 (-78.4%), from €8,326 to €1,799
mainly Trade debts (-€46,538) and Net result for the year (-€31,825)
- Tangible fixed assets -€5,967
down €5,967 (-38.7%), from €15,414 to €9,447
- Trade debts -€46,538
down €46,538 (-84.7%), from €54,975 to €8,437
of which Bills of exchange payable: -€46,931
- Profit (loss) carried forward -€31,825
down €31,825 (-26.8%), from €118,737 to €86,912
- Debts after one year -€3,964
down €3,964 (-31.6%), from €12,531 to €8,567
- Gross operating margin -€34,310
down €34,310, from €27,498 to -€6,813
- Other operating charges +€11,261
up €11,261 (+189%), from €5,958 to €17,219
- Taxes -€3,746
down €3,746 (-91.4%), from €4,101 to €355
- Depreciation +€3,481
up €3,481 (+140%), from €2,486 to €5,967
- Financial charges -€454
down €454 (-23.6%), from €1,926 to €1,472
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,163 | €114,333 | -€82,830 | -42.0% |
| Fixed assets | 21/28 | €15,414 | €9,447 | -€5,967 | -38.7% |
| Tangible fixed assets | 22/27 | €15,414 | €9,447 | -€5,967 | -38.7% |
| Furniture and vehicles | 24 | €15,414 | €9,447 | -€5,967 | -38.7% |
| Current assets | 29/58 | €181,748 | €104,885 | -€76,863 | -42.3% |
| Amounts receivable within one year | 40/41 | €173,423 | €103,086 | -€70,337 | -40.6% |
| Trade receivables | 40 | €111,343 | €96,636 | -€14,707 | -13.2% |
| Other amounts receivable | 41 | €62,079 | €6,450 | -€55,629 | -89.6% |
| Cash at bank and in hand | 54/58 | €8,326 | €1,799 | -€6,527 | -78.4% |
| Total equity and liabilities | 10/49 | €197,163 | €114,333 | -€82,830 | -42.0% |
| Equity | 10/15 | €120,737 | €88,912 | -€31,825 | -26.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,737 | €86,912 | -€31,825 | -26.8% |
| Amounts payable | 17/49 | €76,426 | €25,421 | -€51,005 | -66.7% |
| Amounts payable after more than one year | 17 | €12,531 | €8,567 | -€3,964 | -31.6% |
| Financial debts | 170/4 | €12,531 | €8,567 | -€3,964 | -31.6% |
| Amounts payable within one year | 42/48 | €63,895 | €16,854 | -€47,041 | -73.6% |
| Current portion of amounts payable after more than one year | 42 | €4,324 | €3,964 | -€360 | -8.3% |
| Trade debts | 44 | €54,975 | €8,437 | -€46,538 | -84.7% |
| Suppliers | 440/4 | €5,700 | €6,094 | +€393 | +6.9% |
| Bills of exchange payable | 441 | €49,274 | €2,343 | -€46,931 | -95.2% |
| Taxes, remuneration and social security | 45 | €4,597 | €4,454 | -€143 | -3.1% |
| Taxes | 450/3 | €4,597 | €4,454 | -€143 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,486 | €5,967 | +€3,481 | +140% |
| Other operating charges | 640/8 | €5,958 | €17,219 | +€11,261 | +189% |
| Gross operating margin | 9900 | €27,498 | -€6,813 | -€34,310 | |
| Operating profit (loss) | 9901 | €19,053 | -€29,999 | -€49,052 | |
| Financial charges | 65/66B | €1,926 | €1,472 | -€454 | -23.6% |
| Recurring financial charges | 65 | €1,926 | €1,472 | -€454 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €17,128 | -€31,471 | -€48,598 | |
| Income taxes | 67/77 | €4,101 | €355 | -€3,746 | -91.4% |
| Profit (loss) for the period | 9904 | €13,027 | -€31,825 | -€44,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,027 | -€31,825 | -€44,852 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.