HEIZÖL PIRONT: 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.
HEIZÖL PIRONT
Largest movements
- Stocks and contracts +€32,924
up €32,924 (+47.4%), from €69,387 to €102,311
- Receivables within one year -€26,993
down €26,993 (-2.7%), from €983,993 to €957,000
of which Other amounts receivable: -€19,237
- Profit (loss) carried forward +€158,048
up €158,048 (+36.9%), from €428,862 to €586,910
- Other debts -€140,182
down €140,182 (-63.7%), from €220,182 to €80,000
- Trade debts +€27,789
up €27,789 (+12.7%), from €219,636 to €247,425
- Tax, wage and social debts -€18,841
down €18,841 (-30.1%), from €62,549 to €43,708
of which Taxes: -€23,820
- Staff costs +€69,668
up €69,668 (+67.0%), from €103,929 to €173,598
- Taxes +€15,788
up €15,788 (+43.0%), from €36,711 to €52,498
- Other operating charges +€13,740
up €13,740 (+335%), from €4,099 to €17,839
- Gross operating margin +€11,044
up €11,044 (+2.3%), from €475,492 to €486,536
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 | €1,473,559 | €1,501,547 | +€27,987 | +1.9% |
| Fixed assets | 21/28 | €15,031 | €20,592 | +€5,562 | +37.0% |
| Tangible fixed assets | 22/27 | €7,941 | €15,072 | +€7,132 | +89.8% |
| Plant, machinery and equipment | 23 | €7,941 | €15,072 | +€7,132 | +89.8% |
| Financial fixed assets | 28 | €7,090 | €5,520 | -€1,570 | -22.1% |
| Current assets | 29/58 | €1,458,529 | €1,480,954 | +€22,425 | +1.5% |
| Stocks and contracts in progress | 3 | €69,387 | €102,311 | +€32,924 | +47.4% |
| Stocks | 30/36 | €69,387 | €102,311 | +€32,924 | +47.4% |
| Amounts receivable within one year | 40/41 | €983,993 | €957,000 | -€26,993 | -2.7% |
| Trade receivables | 40 | €944,760 | €937,004 | -€7,756 | -0.8% |
| Other amounts receivable | 41 | €39,233 | €19,996 | -€19,237 | -49.0% |
| Cash at bank and in hand | 54/58 | €402,270 | €411,868 | +€9,598 | +2.4% |
| Deferred charges and accrued income | 490/1 | €2,879 | €9,776 | +€6,896 | +240% |
| Total equity and liabilities | 10/49 | €1,473,559 | €1,501,547 | +€27,987 | +1.9% |
| Equity | 10/15 | €971,157 | €1,129,205 | +€158,048 | +16.3% |
| Contributions | 10/11 | €369,750 | €369,750 | = | 0.0% |
| Reserves | 13 | €172,545 | €172,545 | = | 0.0% |
| Distributable reserves | 133 | €172,545 | €172,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €428,862 | €586,910 | +€158,048 | +36.9% |
| Amounts payable | 17/49 | €502,402 | €372,342 | -€130,060 | -25.9% |
| Amounts payable within one year | 42/48 | €502,366 | €371,133 | -€131,234 | -26.1% |
| Trade debts | 44 | €219,636 | €247,425 | +€27,789 | +12.7% |
| Suppliers | 440/4 | €219,636 | €247,425 | +€27,789 | +12.7% |
| Taxes, remuneration and social security | 45 | €62,549 | €43,708 | -€18,841 | -30.1% |
| Taxes | 450/3 | €43,814 | €19,993 | -€23,820 | -54.4% |
| Remuneration and social security | 454/9 | €18,735 | €23,714 | +€4,979 | +26.6% |
| Other amounts payable | 47/48 | €220,182 | €80,000 | -€140,182 | -63.7% |
| Accrued charges and deferred income | 492/3 | €36 | €1,209 | +€1,173 | +3,268% |
| Non-recurring operating income | 76A | €7 | - | -€7 | |
| Remuneration, social security and pensions | 62 | €103,929 | €173,598 | +€69,668 | +67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177 | €3,580 | +€3,403 | +1,918% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€423 | -€353 | +€69 | +16.4% |
| Other operating charges | 640/8 | €4,099 | €17,839 | +€13,740 | +335% |
| Gross operating margin | 9900 | €475,492 | €486,536 | +€11,044 | +2.3% |
| Operating profit (loss) | 9901 | €367,709 | €291,873 | -€75,837 | -20.6% |
| Financial income | 75/76B | €293 | €974 | +€681 | +232% |
| Recurring financial income | 75 | €293 | €974 | +€681 | +232% |
| Financial charges | 65/66B | €2,140 | €2,301 | +€161 | +7.5% |
| Recurring financial charges | 65 | €2,140 | €2,301 | +€161 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €365,863 | €290,546 | -€75,317 | -20.6% |
| Income taxes | 67/77 | €36,711 | €52,498 | +€15,788 | +43.0% |
| Profit (loss) for the period | 9904 | €329,153 | €238,048 | -€91,105 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €329,153 | €238,048 | -€91,105 | -27.7% |
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 27 October 2026 via checked.be.