DR PITON ALISON: 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.
DR PITON ALISON
Largest movements
- Current investments +€13,000
new in 2025: €13,000
- Receivables within one year -€8,523
down €8,523 (-67.8%), from €12,575 to €4,052
of which Trade receivables: -€8,524
- Cash -€4,603
down €4,603 (-9.7%), from €47,489 to €42,886
mainly Current investments (-€13,000) and Debts after one year (-€9,737)
- Deferred charges and accrued income -€3,781
down €3,781 (-91.7%), from €4,121 to €340
- Tangible fixed assets -€3,302
down €3,302 (-4.9%), from €67,973 to €64,671
of which Other tangible fixed assets: -€2,305
- Debts after one year -€9,737
down €9,737 (-25.6%), from €38,039 to €28,302
- Tax, wage and social debts -€4,568
down €4,568 (-74.8%), from €6,108 to €1,540
of which Taxes: -€4,621
- Reserves +€4,026
up €4,026 (+6.5%), from €61,722 to €65,748
of which Distributable reserves: +€4,026
- Gross operating margin +€5,526
up €5,526 (+8.7%), from €63,174 to €68,700
- Depreciation -€4,641
down €4,641 (-47.1%), from €9,856 to €5,215
- Financial charges -€1,162
down €1,162 (-2.2%), from €51,735 to €50,573
- Other operating charges +€1,112
up €1,112 (+364%), from €305 to €1,417
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 | €134,071 | €124,949 | -€9,122 | -6.8% |
| Fixed assets | 21/28 | €69,886 | €64,671 | -€5,215 | -7.5% |
| Intangible fixed assets | 21 | €1,913 | - | -€1,913 | |
| Tangible fixed assets | 22/27 | €67,973 | €64,671 | -€3,302 | -4.9% |
| Furniture and vehicles | 24 | €49,523 | €48,526 | -€997 | -2.0% |
| Other tangible fixed assets | 26 | €18,450 | €16,145 | -€2,305 | -12.5% |
| Current assets | 29/58 | €64,184 | €60,278 | -€3,906 | -6.1% |
| Amounts receivable within one year | 40/41 | €12,575 | €4,052 | -€8,523 | -67.8% |
| Trade receivables | 40 | €12,550 | €4,026 | -€8,524 | -67.9% |
| Other amounts receivable | 41 | €25 | €26 | +€1 | +4.0% |
| Current investments | 50/53 | - | €13,000 | +€13,000 | |
| Cash at bank and in hand | 54/58 | €47,489 | €42,886 | -€4,603 | -9.7% |
| Deferred charges and accrued income | 490/1 | €4,121 | €340 | -€3,781 | -91.7% |
| Total equity and liabilities | 10/49 | €134,071 | €124,949 | -€9,122 | -6.8% |
| Equity | 10/15 | €80,322 | €84,348 | +€4,026 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,722 | €65,748 | +€4,026 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,862 | €63,888 | +€4,026 | +6.7% |
| Amounts payable | 17/49 | €53,748 | €40,601 | -€13,147 | -24.5% |
| Amounts payable after more than one year | 17 | €38,039 | €28,302 | -€9,737 | -25.6% |
| Financial debts | 170/4 | €38,039 | €28,302 | -€9,737 | -25.6% |
| Amounts payable within one year | 42/48 | €15,710 | €12,299 | -€3,411 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €9,454 | €9,737 | +€283 | +3.0% |
| Trade debts | 44 | €147 | €1,022 | +€875 | +595% |
| Suppliers | 440/4 | €147 | €1,022 | +€875 | +595% |
| Taxes, remuneration and social security | 45 | €6,108 | €1,540 | -€4,568 | -74.8% |
| Taxes | 450/3 | €6,089 | €1,468 | -€4,621 | -75.9% |
| Remuneration and social security | 454/9 | €18 | €72 | +€54 | +293% |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,856 | €5,215 | -€4,641 | -47.1% |
| Other operating charges | 640/8 | €305 | €1,417 | +€1,112 | +364% |
| Gross operating margin | 9900 | €63,174 | €68,700 | +€5,526 | +8.7% |
| Operating profit (loss) | 9901 | €53,013 | €62,068 | +€9,055 | +17.1% |
| Financial charges | 65/66B | €51,735 | €50,573 | -€1,162 | -2.2% |
| Recurring financial charges | 65 | €51,735 | €50,573 | -€1,162 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €1,278 | €11,495 | +€10,217 | +800% |
| Income taxes | 67/77 | €907 | €1,469 | +€562 | +62.0% |
| Profit (loss) for the period | 9904 | €371 | €10,026 | +€9,655 | +2,603% |
| Profit (loss) for the period to be appropriated | 9905 | €371 | €10,026 | +€9,655 | +2,603% |
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.