BO.PIERRE: what changed
BO.PIERRE
Largest movements
- Current investments -€3,365
down €3,365 (-47.9%), from €7,024 to €3,659
- Cash +€2,980
up €2,980 (+70.9%), from €4,202 to €7,181
mainly Current investments (+€3,365) and Contributions, distributions and other (+€1,702)
- Receivables within one year -€1,008
down €1,008 (-80.6%), from €1,250 to €242
- Other debts -€1,000
down €1,000 (-27.7%), from €3,610 to €2,610
- Trade debts -€240
down €240 (-88.9%), from €270 to €30
- Reserves -€154
down €154 (-3.0%), from €5,097 to €4,943
- Financial income +€780
new in 2025: €780
- Other operating charges -€562
down €562 (-44.2%), from €1,270 to €708
- Gross operating margin +€414
up €414 (+18.5%), from -€2,242 to -€1,827
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,476 | €11,083 | -€1,393 | -11.2% |
| Current assets | 29/58 | €12,476 | €11,083 | -€1,393 | -11.2% |
| Amounts receivable within one year | 40/41 | €1,250 | €242 | -€1,008 | -80.6% |
| Other amounts receivable | 41 | €1,250 | €242 | -€1,008 | -80.6% |
| Current investments | 50/53 | €7,024 | €3,659 | -€3,365 | -47.9% |
| Cash at bank and in hand | 54/58 | €4,202 | €7,181 | +€2,980 | +70.9% |
| Total equity and liabilities | 10/49 | €12,476 | €11,083 | -€1,393 | -11.2% |
| Equity | 10/15 | €8,597 | €8,443 | -€154 | -1.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €5,097 | €4,943 | -€154 | -3.0% |
| Distributable reserves | 133 | €5,097 | €4,943 | -€154 | -3.0% |
| Amounts payable | 17/49 | €3,879 | €2,640 | -€1,240 | -32.0% |
| Amounts payable within one year | 42/48 | €3,879 | €2,640 | -€1,240 | -32.0% |
| Trade debts | 44 | €270 | €30 | -€240 | -88.9% |
| Suppliers | 440/4 | €270 | €30 | -€240 | -88.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,610 | €2,610 | -€1,000 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,270 | €708 | -€562 | -44.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€2,242 | -€1,827 | +€414 | +18.5% |
| Operating profit (loss) | 9901 | -€3,512 | -€2,536 | +€976 | +27.8% |
| Financial income | 75/76B | - | €780 | +€780 | |
| Recurring financial income | 75 | - | €780 | +€780 | |
| Financial charges | 65/66B | €81 | €100 | +€19 | +22.8% |
| Recurring financial charges | 65 | €81 | €100 | +€19 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,593 | -€1,855 | +€1,738 | +48.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,593 | -€1,855 | +€1,738 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,593 | -€1,855 | +€1,738 | +48.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.