PITTA KEMER: 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.
PITTA KEMER
Largest movements
- Stocks and contracts +€2,850
up €2,850 (+259%), from €1,100 to €3,950
- Cash -€1,661
down €1,661 (-17.5%), from €9,472 to €7,811
mainly Stocks and contracts (-€2,850) and Receivables within one year (-€830)
- Receivables within one year +€830
up €830 (+3.8%), from €22,011 to €22,841
of which Other amounts receivable: +€830
- Tangible fixed assets -€479
no longer reported in 2025 (was €479)
- Trade debts +€1,001
up €1,001 (+22.3%), from €4,498 to €5,500
- Profit (loss) carried forward +€921
up €921 (+4.4%), from €20,926 to €21,847
- Tax, wage and social debts -€382
down €382 (-26.6%), from €1,438 to €1,055
- Gross operating margin -€1,295
down €1,295 (-31.2%), from €4,152 to €2,857
- Other operating charges -€1,015
down €1,015 (-61.1%), from €1,661 to €646
- Financial charges +€404
up €404 (+268%), from €151 to €555
- Depreciation +€240
up €240 (+100%), from €240 to €479
- Taxes -€193
down €193 (-43.1%), from €448 to €255
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 | €33,062 | €34,602 | +€1,540 | +4.7% |
| Fixed assets | 21/28 | €479 | - | -€479 | |
| Tangible fixed assets | 22/27 | €479 | - | -€479 | |
| Plant, machinery and equipment | 23 | €479 | - | -€479 | |
| Current assets | 29/58 | €32,583 | €34,602 | +€2,020 | +6.2% |
| Stocks and contracts in progress | 3 | €1,100 | €3,950 | +€2,850 | +259% |
| Stocks | 30/36 | €1,100 | €3,950 | +€2,850 | +259% |
| Amounts receivable within one year | 40/41 | €22,011 | €22,841 | +€830 | +3.8% |
| Trade receivables | 40 | €4,606 | €4,606 | = | 0.0% |
| Other amounts receivable | 41 | €17,405 | €18,235 | +€830 | +4.8% |
| Cash at bank and in hand | 54/58 | €9,472 | €7,811 | -€1,661 | -17.5% |
| Total equity and liabilities | 10/49 | €33,062 | €34,602 | +€1,540 | +4.7% |
| Equity | 10/15 | €27,126 | €28,047 | +€921 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,926 | €21,847 | +€921 | +4.4% |
| Amounts payable | 17/49 | €5,936 | €6,555 | +€619 | +10.4% |
| Amounts payable within one year | 42/48 | €5,936 | €6,555 | +€619 | +10.4% |
| Trade debts | 44 | €4,498 | €5,500 | +€1,001 | +22.3% |
| Suppliers | 440/4 | €4,498 | €5,500 | +€1,001 | +22.3% |
| Taxes, remuneration and social security | 45 | €1,438 | €1,055 | -€382 | -26.6% |
| Taxes | 450/3 | €1,438 | €1,055 | -€382 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €479 | +€240 | +100% |
| Other operating charges | 640/8 | €1,661 | €646 | -€1,015 | -61.1% |
| Gross operating margin | 9900 | €4,152 | €2,857 | -€1,295 | -31.2% |
| Operating profit (loss) | 9901 | €2,251 | €1,731 | -€520 | -23.1% |
| Financial charges | 65/66B | €151 | €555 | +€404 | +268% |
| Recurring financial charges | 65 | €151 | €555 | +€404 | +268% |
| Profit (loss) for the period before taxes | 9903 | €2,100 | €1,176 | -€924 | -44.0% |
| Income taxes | 67/77 | €448 | €255 | -€193 | -43.1% |
| Profit (loss) for the period | 9904 | €1,652 | €921 | -€731 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,652 | €921 | -€731 | -44.2% |
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 29 October 2026 via checked.be.