CHEZ PITO: 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.
CHEZ PITO
Largest movements
- Receivables within one year -€24,385
down €24,385 (-66.5%), from €36,677 to €12,292
of which Other amounts receivable: -€18,546
- Deferred charges and accrued income -€4,209
down €4,209 (-89.4%), from €4,707 to €498
- Cash -€4,048
down €4,048 (-11.7%), from €34,740 to €30,692
mainly Tax, wage and social debts (-€25,957) and Trade debts (-€10,184)
- Tangible fixed assets -€4,029
down €4,029 (-28.9%), from €13,924 to €9,895
of which Plant, machinery and equipment: -€3,701
- Tax, wage and social debts -€25,957
down €25,957 (-91.2%), from €28,453 to €2,496
of which Remuneration and social security: -€22,221
- Trade debts -€10,184
down €10,184 (-54.4%), from €18,729 to €8,545
- Profit (loss) carried forward +€5,192
up €5,192 (+30.3%), from €17,159 to €22,351
- Current portion of long-term debt -€2,906
no longer reported in 2025 (was €2,906)
- Short-term financial debts -€2,540
no longer reported in 2025 (was €2,540)
- Gross operating margin -€41,475
down €41,475 (-39.5%), from €104,913 to €63,438
- Staff costs -€35,809
down €35,809 (-41.5%), from €86,388 to €50,579
- Financial charges -€1,990
down €1,990 (-51.6%), from €3,858 to €1,868
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 | €91,048 | €54,377 | -€36,671 | -40.3% |
| Fixed assets | 21/28 | €14,924 | €10,895 | -€4,029 | -27.0% |
| Tangible fixed assets | 22/27 | €13,924 | €9,895 | -€4,029 | -28.9% |
| Plant, machinery and equipment | 23 | €13,592 | €9,892 | -€3,701 | -27.2% |
| Furniture and vehicles | 24 | €331 | €3 | -€328 | -99.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €76,124 | €43,482 | -€32,642 | -42.9% |
| Amounts receivable within one year | 40/41 | €36,677 | €12,292 | -€24,385 | -66.5% |
| Trade receivables | 40 | €14,990 | €9,150 | -€5,839 | -39.0% |
| Other amounts receivable | 41 | €21,688 | €3,142 | -€18,546 | -85.5% |
| Cash at bank and in hand | 54/58 | €34,740 | €30,692 | -€4,048 | -11.7% |
| Deferred charges and accrued income | 490/1 | €4,707 | €498 | -€4,209 | -89.4% |
| Total equity and liabilities | 10/49 | €91,048 | €54,377 | -€36,671 | -40.3% |
| Equity | 10/15 | €23,159 | €28,351 | +€5,192 | +22.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,159 | €22,351 | +€5,192 | +30.3% |
| Amounts payable | 17/49 | €67,889 | €26,026 | -€41,863 | -61.7% |
| Amounts payable within one year | 42/48 | €67,889 | €26,026 | -€41,863 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €2,906 | - | -€2,906 | |
| Financial debts | 43 | €2,540 | - | -€2,540 | |
| Credit institutions | 430/8 | €2,540 | - | -€2,540 | |
| Trade debts | 44 | €18,729 | €8,545 | -€10,184 | -54.4% |
| Suppliers | 440/4 | €18,729 | €8,545 | -€10,184 | -54.4% |
| Taxes, remuneration and social security | 45 | €28,453 | €2,496 | -€25,957 | -91.2% |
| Taxes | 450/3 | €5,683 | €1,947 | -€3,736 | -65.7% |
| Remuneration and social security | 454/9 | €22,769 | €549 | -€22,221 | -97.6% |
| Other amounts payable | 47/48 | €15,262 | €14,985 | -€277 | -1.8% |
| Remuneration, social security and pensions | 62 | €86,388 | €50,579 | -€35,809 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,254 | €4,029 | -€225 | -5.3% |
| Other operating charges | 640/8 | €1,092 | €1,858 | +€766 | +70.2% |
| Gross operating margin | 9900 | €104,913 | €63,438 | -€41,475 | -39.5% |
| Operating profit (loss) | 9901 | €13,179 | €6,973 | -€6,207 | -47.1% |
| Financial income | 75/76B | €571 | €285 | -€286 | -50.1% |
| Recurring financial income | 75 | €571 | €285 | -€286 | -50.1% |
| Financial charges | 65/66B | €3,858 | €1,868 | -€1,990 | -51.6% |
| Recurring financial charges | 65 | €3,858 | €1,868 | -€1,990 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €9,892 | €5,389 | -€4,502 | -45.5% |
| Income taxes | 67/77 | €301 | €197 | -€104 | -34.4% |
| Profit (loss) for the period | 9904 | €9,591 | €5,192 | -€4,399 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,591 | €5,192 | -€4,399 | -45.9% |
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 22 October 2026 via checked.be.