Conseil & Formation Piscitello: 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.
Conseil & Formation Piscitello
Largest movements
- Cash +€25,001
up €25,001 (+6.8%), from €365,308 to €390,308
mainly Net result for the year (+€117,617) and Tax, wage and social debts (+€24,051)
- Receivables within one year +€19,602
new in 2025: €19,602
- Other debts -€138,585
down €138,585 (-62.5%), from €221,852 to €83,267
- Profit (loss) carried forward +€117,617
new in 2025: €117,617
- Tax, wage and social debts +€24,051
up €24,051 (+77.1%), from €31,185 to €55,237
- Trade debts +€16,929
up €16,929 (+1,027%), from €1,649 to €18,578
- Accrued charges and deferred income +€12,728
up €12,728 (+2,113%), from €602 to €13,331
- Taxes -€13,606
down €13,606 (-22.8%), from €59,780 to €46,174
- Financial charges +€12,727
up €12,727 (+1,764%), from €722 to €13,449
- Financial income -€5,945
down €5,945 (-35.5%), from €16,747 to €10,802
- Gross operating margin -€2,269
down €2,269 (-1.3%), from €175,579 to €173,310
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 | €876,528 | €909,268 | +€32,740 | +3.7% |
| Fixed assets | 21/28 | €34,616 | €27,740 | -€6,876 | -19.9% |
| Tangible fixed assets | 22/27 | €34,616 | €27,740 | -€6,876 | -19.9% |
| Land and buildings | 22 | €14,751 | €13,004 | -€1,747 | -11.8% |
| Plant, machinery and equipment | 23 | €931 | €331 | -€600 | -64.4% |
| Furniture and vehicles | 24 | €18,934 | €14,405 | -€4,529 | -23.9% |
| Current assets | 29/58 | €841,912 | €881,529 | +€39,616 | +4.7% |
| Amounts receivable after more than one year | 29 | €476,360 | €471,360 | -€5,000 | -1.0% |
| Other amounts receivable | 291 | €476,360 | €471,360 | -€5,000 | -1.0% |
| Amounts receivable within one year | 40/41 | - | €19,602 | +€19,602 | |
| Trade receivables | 40 | - | €19,602 | +€19,602 | |
| Cash at bank and in hand | 54/58 | €365,308 | €390,308 | +€25,001 | +6.8% |
| Deferred charges and accrued income | 490/1 | €245 | €258 | +€14 | +5.6% |
| Total equity and liabilities | 10/49 | €876,528 | €909,268 | +€32,740 | +3.7% |
| Equity | 10/15 | €621,239 | €738,856 | +€117,617 | +18.9% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €528,239 | €528,239 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €486,139 | €486,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €117,617 | +€117,617 | |
| Amounts payable | 17/49 | €255,289 | €170,412 | -€84,877 | -33.2% |
| Amounts payable within one year | 42/48 | €254,687 | €157,082 | -€97,605 | -38.3% |
| Trade debts | 44 | €1,649 | €18,578 | +€16,929 | +1,027% |
| Suppliers | 440/4 | €1,649 | €18,578 | +€16,929 | +1,027% |
| Taxes, remuneration and social security | 45 | €31,185 | €55,237 | +€24,051 | +77.1% |
| Taxes | 450/3 | €31,185 | €55,237 | +€24,051 | +77.1% |
| Other amounts payable | 47/48 | €221,852 | €83,267 | -€138,585 | -62.5% |
| Accrued charges and deferred income | 492/3 | €602 | €13,331 | +€12,728 | +2,113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,893 | €6,872 | -€21 | -0.3% |
| Gross operating margin | 9900 | €175,579 | €173,310 | -€2,269 | -1.3% |
| Operating profit (loss) | 9901 | €168,686 | €166,438 | -€2,248 | -1.3% |
| Financial income | 75/76B | €16,747 | €10,802 | -€5,945 | -35.5% |
| Recurring financial income | 75 | €16,747 | €10,802 | -€5,945 | -35.5% |
| Financial charges | 65/66B | €722 | €13,449 | +€12,727 | +1,764% |
| Recurring financial charges | 65 | €722 | €13,449 | +€12,727 | +1,764% |
| Profit (loss) for the period before taxes | 9903 | €184,711 | €163,791 | -€20,920 | -11.3% |
| Income taxes | 67/77 | €59,780 | €46,174 | -€13,606 | -22.8% |
| Profit (loss) for the period | 9904 | €124,931 | €117,617 | -€7,314 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €124,931 | €117,617 | -€7,314 | -5.9% |
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 31 October 2026 via checked.be.