Alain PIRON: what changed
Alain PIRON
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€519,597
no longer reported in 2026 (was €519,597)
- Gross operating margin -€512,066
down €512,066, from €509,006 to -€3,060
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €553,322 | €553,322 | = | 0.0% |
| Current assets | 29/58 | €553,322 | €553,322 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €550,000 | €550,000 | = | 0.0% |
| Other amounts receivable | 291 | €550,000 | €550,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,322 | €3,322 | = | 0.0% |
| Other amounts receivable | 41 | €3,322 | €3,322 | = | 0.0% |
| Total equity and liabilities | 10/49 | €553,322 | €553,322 | = | 0.0% |
| Equity | 10/15 | €139,265 | €136,205 | -€3,060 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,505 | €138,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,645 | €136,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,840 | -€20,900 | -€3,060 | -17.2% |
| Amounts payable | 17/49 | €414,057 | €417,117 | +€3,060 | +0.7% |
| Amounts payable within one year | 42/48 | €414,057 | €417,117 | +€3,060 | +0.7% |
| Trade debts | 44 | €696 | €363 | -€333 | -47.8% |
| Suppliers | 440/4 | €696 | €363 | -€333 | -47.8% |
| Taxes, remuneration and social security | 45 | €166,963 | €166,963 | = | 0.0% |
| Taxes | 450/3 | €166,963 | €166,963 | = | 0.0% |
| Other amounts payable | 47/48 | €246,398 | €249,791 | +€3,393 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €735 | - | -€735 | |
| Gross operating margin | 9900 | €509,006 | -€3,060 | -€512,066 | |
| Operating profit (loss) | 9901 | €508,271 | -€3,060 | -€511,332 | |
| Profit (loss) for the period before taxes | 9903 | €508,271 | -€3,060 | -€511,332 | |
| Income taxes | 67/77 | €519,597 | - | -€519,597 | |
| Profit (loss) for the period | 9904 | -€11,326 | -€3,060 | +€8,265 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,326 | -€3,060 | +€8,265 | +73.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.