GESTION PIERRE ANDRE: 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.
GESTION PIERRE ANDRE
Largest movements
- Current investments +€76,825
up €76,825 (+129.9%), from €59,143 to €135,969
- Cash -€20,337
down €20,337 (-19.2%), from €105,803 to €85,466
mainly Current investments (-€76,825) and Contributions, distributions and other (-€26,500)
- Other debts +€24,759
up €24,759 (+438.7%), from €5,644 to €30,403
- Reserves +€22,300
up €22,300 (+14.6%), from €153,164 to €175,464
of which Distributable reserves: +€22,300
- Tax, wage and social debts +€6,669
up €6,669 (+38.9%), from €17,135 to €23,804
of which Taxes: +€6,669
- Gross operating margin -€5,343
down €5,343 (-7.2%), from €73,925 to €68,583
- Financial income -€4,164
down €4,164 (-77.9%), from €5,343 to €1,179
- Taxes -€1,905
down €1,905 (-9.0%), from €21,134 to €19,229
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.
Cash bridge derived
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 | €182,147 | €237,137 | +€54,990 | +30.2% |
| Fixed assets | 21/28 | €6,006 | €6,006 | = | 0.0% |
| Financial fixed assets | 28 | €6,006 | €6,006 | = | 0.0% |
| Current assets | 29/58 | €176,141 | €231,131 | +€54,990 | +31.2% |
| Amounts receivable within one year | 40/41 | €9,814 | €8,291 | -€1,523 | -15.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,814 | €8,291 | -€1,523 | -15.5% |
| Current investments | 50/53 | €59,143 | €135,969 | +€76,825 | +129.9% |
| Cash at bank and in hand | 54/58 | €105,803 | €85,466 | -€20,337 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,380 | €1,405 | +€25 | +1.8% |
| Total equity and liabilities | 10/49 | €182,147 | €237,137 | +€54,990 | +30.2% |
| Equity | 10/15 | €159,218 | €182,180 | +€22,962 | +14.4% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Reserves | 13 | €153,164 | €175,464 | +€22,300 | +14.6% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €152,234 | €174,534 | +€22,300 | +14.6% |
| Profit (loss) carried forward | 14 | €2,954 | €3,617 | +€662 | +22.4% |
| Amounts payable | 17/49 | €22,929 | €54,956 | +€32,027 | +139.7% |
| Amounts payable within one year | 42/48 | €22,929 | €54,956 | +€32,027 | +139.7% |
| Trade debts | 44 | €150 | €750 | +€600 | +399.7% |
| Suppliers | 440/4 | €150 | €750 | +€600 | +399.7% |
| Taxes, remuneration and social security | 45 | €17,135 | €23,804 | +€6,669 | +38.9% |
| Taxes | 450/3 | €13,885 | €20,554 | +€6,669 | +48.0% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €5,644 | €30,403 | +€24,759 | +438.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €876 | €1,066 | +€189 | +21.6% |
| Non-recurring operating charges | 66A | €2,429 | €0 | -€2,429 | -100.0% |
| Gross operating margin | 9900 | €73,925 | €68,583 | -€5,343 | -7.2% |
| Operating profit (loss) | 9901 | €70,620 | €67,517 | -€3,103 | -4.4% |
| Financial income | 75/76B | €5,343 | €1,179 | -€4,164 | -77.9% |
| Recurring financial income | 75 | €5,343 | €1,179 | -€4,164 | -77.9% |
| Financial charges | 65/66B | €77 | €5 | -€72 | -93.5% |
| Recurring financial charges | 65 | €77 | €5 | -€72 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €75,886 | €68,691 | -€7,195 | -9.5% |
| Income taxes | 67/77 | €21,134 | €19,229 | -€1,905 | -9.0% |
| Profit (loss) for the period | 9904 | €54,752 | €49,462 | -€5,289 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,752 | €49,462 | -€5,289 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.