Ô PIQUE-NIQUE: 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.
Ô PIQUE-NIQUE
Largest movements
- Deferred charges and accrued income -€1,476
down €1,476 (-98.1%), from €1,505 to €29
- Tangible fixed assets -€1,171
down €1,171 (-66.7%), from €1,756 to €585
- Cash +€800
up €800 (+41.2%), from €1,941 to €2,740
mainly Trade debts (+€2,312) and Deferred charges and accrued income (+€1,476)
- Receivables within one year -€580
down €580 (-80.8%), from €718 to €138
of which Other amounts receivable: -€565
- Stocks and contracts +€252
up €252 (+31.4%), from €804 to €1,056
- Profit (loss) carried forward -€5,366
down €5,366 (-26.1%), from -€20,592 to -€25,958
- Trade debts +€2,312
up €2,312 (+46.7%), from €4,946 to €7,257
- Accrued charges and deferred income +€966
new in 2025: €966
- Tax, wage and social debts -€622
down €622 (-43.8%), from €1,420 to €797
of which Remuneration and social security: -€678
- Other debts +€535
up €535 (+4.9%), from €10,950 to €11,485
- Staff costs -€7,902
down €7,902 (-46.0%), from €17,171 to €9,269
- Financial charges +€1,103
up €1,103 (+541%), from €204 to €1,307
- Other operating charges +€508
up €508 (+63.1%), from €805 to €1,314
- Gross operating margin -€336
down €336 (-4.2%), from €8,009 to €7,673
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 | €6,723 | €4,548 | -€2,175 | -32.4% |
| Fixed assets | 21/28 | €1,756 | €585 | -€1,171 | -66.7% |
| Tangible fixed assets | 22/27 | €1,756 | €585 | -€1,171 | -66.7% |
| Plant, machinery and equipment | 23 | €1,756 | €585 | -€1,171 | -66.7% |
| Current assets | 29/58 | €4,967 | €3,962 | -€1,005 | -20.2% |
| Stocks and contracts in progress | 3 | €804 | €1,056 | +€252 | +31.4% |
| Stocks | 30/36 | €804 | €1,056 | +€252 | +31.4% |
| Amounts receivable within one year | 40/41 | €718 | €138 | -€580 | -80.8% |
| Trade receivables | 40 | €153 | €138 | -€16 | -10.2% |
| Other amounts receivable | 41 | €565 | - | -€565 | |
| Cash at bank and in hand | 54/58 | €1,941 | €2,740 | +€800 | +41.2% |
| Deferred charges and accrued income | 490/1 | €1,505 | €29 | -€1,476 | -98.1% |
| Total equity and liabilities | 10/49 | €6,723 | €4,548 | -€2,175 | -32.4% |
| Equity | 10/15 | -€10,592 | -€15,958 | -€5,366 | -50.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,592 | -€25,958 | -€5,366 | -26.1% |
| Amounts payable | 17/49 | €17,315 | €20,506 | +€3,191 | +18.4% |
| Amounts payable within one year | 42/48 | €17,315 | €19,540 | +€2,224 | +12.8% |
| Trade debts | 44 | €4,946 | €7,257 | +€2,312 | +46.7% |
| Suppliers | 440/4 | €4,946 | €7,257 | +€2,312 | +46.7% |
| Taxes, remuneration and social security | 45 | €1,420 | €797 | -€622 | -43.8% |
| Taxes | 450/3 | - | €56 | +€56 | |
| Remuneration and social security | 454/9 | €1,420 | €742 | -€678 | -47.7% |
| Other amounts payable | 47/48 | €10,950 | €11,485 | +€535 | +4.9% |
| Accrued charges and deferred income | 492/3 | - | €966 | +€966 | |
| Remuneration, social security and pensions | 62 | €17,171 | €9,269 | -€7,902 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €1,171 | = | 0.0% |
| Other operating charges | 640/8 | €805 | €1,314 | +€508 | +63.1% |
| Gross operating margin | 9900 | €8,009 | €7,673 | -€336 | -4.2% |
| Operating profit (loss) | 9901 | -€11,138 | -€4,080 | +€7,058 | +63.4% |
| Financial income | 75/76B | €4 | €21 | +€16 | +368% |
| Recurring financial income | 75 | €4 | €21 | +€16 | +368% |
| Financial charges | 65/66B | €204 | €1,307 | +€1,103 | +541% |
| Recurring financial charges | 65 | €204 | €1,307 | +€1,103 | +541% |
| Profit (loss) for the period before taxes | 9903 | -€11,337 | -€5,366 | +€5,971 | +52.7% |
| Profit (loss) for the period | 9904 | -€11,337 | -€5,366 | +€5,971 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,337 | -€5,366 | +€5,971 | +52.7% |
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 20 October 2026 via checked.be.