DONNET PIERRE: 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.
DONNET PIERRE
Largest movements
- Receivables within one year -€8,170
down €8,170 (-61.8%), from €13,229 to €5,058
- Deferred charges and accrued income -€4,024
down €4,024 (-23.6%), from €17,066 to €13,041
- Cash +€3,780
up €3,780 (+7.7%), from €49,012 to €52,792
mainly Other debts (+€39,666) and Net result for the year (+€34,490)
- Tangible fixed assets -€3,240
down €3,240 (-32.5%), from €9,958 to €6,718
of which Furniture and vehicles: -€2,211
- Profit (loss) carried forward -€59,736
no longer reported in 2025 (was €59,736)
- Other debts +€39,666
up €39,666 (+805%), from €4,926 to €44,592
- Trade debts +€11,418
up €11,418 (+1,994%), from €573 to €11,990
- Tax, wage and social debts -€3,003
down €3,003 (-54.9%), from €5,471 to €2,467
of which Remuneration and social security: -€2,500
- Depreciation -€11,561
down €11,561 (-74.9%), from €15,434 to €3,873
- Gross operating margin -€3,673
down €3,673 (-6.7%), from €54,516 to €50,844
- Financial charges +€1,626
up €1,626 (+1,059%), from €154 to €1,779
- Taxes -€1,497
down €1,497 (-13.1%), from €11,439 to €9,942
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 | €91,165 | €79,510 | -€11,655 | -12.8% |
| Fixed assets | 21/28 | €11,858 | €8,618 | -€3,240 | -27.3% |
| Tangible fixed assets | 22/27 | €9,958 | €6,718 | -€3,240 | -32.5% |
| Plant, machinery and equipment | 23 | €4,961 | €3,931 | -€1,030 | -20.8% |
| Furniture and vehicles | 24 | €4,997 | €2,787 | -€2,211 | -44.2% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €79,307 | €70,892 | -€8,415 | -10.6% |
| Amounts receivable within one year | 40/41 | €13,229 | €5,058 | -€8,170 | -61.8% |
| Other amounts receivable | 41 | €13,229 | €5,058 | -€8,170 | -61.8% |
| Cash at bank and in hand | 54/58 | €49,012 | €52,792 | +€3,780 | +7.7% |
| Deferred charges and accrued income | 490/1 | €17,066 | €13,041 | -€4,024 | -23.6% |
| Total equity and liabilities | 10/49 | €91,165 | €79,510 | -€11,655 | -12.8% |
| Equity | 10/15 | €80,196 | €20,460 | -€59,736 | -74.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €59,736 | - | -€59,736 | |
| Amounts payable | 17/49 | €10,969 | €59,050 | +€48,081 | +438% |
| Amounts payable within one year | 42/48 | €10,969 | €59,050 | +€48,081 | +438% |
| Trade debts | 44 | €573 | €11,990 | +€11,418 | +1,994% |
| Suppliers | 440/4 | €573 | €11,990 | +€11,418 | +1,994% |
| Taxes, remuneration and social security | 45 | €5,471 | €2,467 | -€3,003 | -54.9% |
| Taxes | 450/3 | €2,971 | €2,467 | -€503 | -16.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €4,926 | €44,592 | +€39,666 | +805% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,434 | €3,873 | -€11,561 | -74.9% |
| Other operating charges | 640/8 | €1,233 | €760 | -€473 | -38.3% |
| Gross operating margin | 9900 | €54,516 | €50,844 | -€3,673 | -6.7% |
| Operating profit (loss) | 9901 | €37,849 | €46,211 | +€8,361 | +22.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €154 | €1,779 | +€1,626 | +1,059% |
| Recurring financial charges | 65 | €154 | €1,779 | +€1,626 | +1,059% |
| Profit (loss) for the period before taxes | 9903 | €37,696 | €44,431 | +€6,735 | +17.9% |
| Income taxes | 67/77 | €11,439 | €9,942 | -€1,497 | -13.1% |
| Profit (loss) for the period | 9904 | €26,257 | €34,490 | +€8,233 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,257 | €34,490 | +€8,233 | +31.4% |
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 24 October 2026 via checked.be.