BLACK PEARL: what changed
BLACK PEARL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€465
down €465 (-0.4%), from -€131,105 to -€131,570
- Other debts +€465
up €465 (+0.4%), from €104,997 to €105,462
- Gross operating margin -€693
down €693, from €627 to -€66
- Other operating charges -€185
down €185 (-31.6%), from €585 to €400
Change in the result, 2024 to 2025
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €0 | - | = | |
| Equity | 10/15 | -€104,997 | -€105,462 | -€465 | -0.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,108 | €1,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,108 | €1,108 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,108 | €1,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,105 | -€131,570 | -€465 | -0.4% |
| Amounts payable | 17/49 | €104,997 | €105,462 | +€465 | +0.4% |
| Amounts payable within one year | 42/48 | €104,997 | €105,462 | +€465 | +0.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €104,997 | €105,462 | +€465 | +0.4% |
| Non-recurring operating income | 76A | €2,161 | €0 | -€2,161 | -100% |
| Other operating charges | 640/8 | €585 | €400 | -€185 | -31.6% |
| Gross operating margin | 9900 | €627 | -€66 | -€693 | |
| Operating profit (loss) | 9901 | €42 | -€465 | -€508 | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €42 | -€465 | -€508 | |
| Profit (loss) for the period | 9904 | €42 | -€465 | -€508 | |
| Profit (loss) for the period to be appropriated | 9905 | €42 | -€465 | -€508 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.