P.i.D: 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.
P.i.D
Largest movements
- Cash -€93,543
down €93,543 (-93.5%), from €100,000 to €6,456
mainly Current investments (-€58,444) and Receivables after one year (-€21,498)
- Current investments +€58,444
new in 2025: €58,444
- Receivables after one year +€21,498
new in 2025: €21,498
- Receivables within one year +€13,652
up €13,652 (+19.7%), from €69,177 to €82,829
of which Other amounts receivable: +€14,161
- Reserves +€2,671
up €2,671 (+6.8%), from €39,423 to €42,094
of which Distributable reserves: +€2,671
- Short-term financial debts -€2,479
no longer reported in 2025 (was €2,479)
- Financial income +€6,460
up €6,460 (+944%), from €684 to €7,144
- Gross operating margin -€2,098
down €2,098, from €915 to -€1,184
- Financial charges +€1,043
up €1,043 (+140%), from €744 to €1,787
- Taxes +€520
up €520 (+238%), from €218 to €739
- Other operating charges +€315
up €315 (+70.3%), from €448 to €764
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 | €169,176 | €169,227 | +€51 | 0.0% |
| Current assets | 29/58 | €169,176 | €169,227 | +€51 | 0.0% |
| Amounts receivable after more than one year | 29 | - | €21,498 | +€21,498 | |
| Other amounts receivable | 291 | - | €21,498 | +€21,498 | |
| Amounts receivable within one year | 40/41 | €69,177 | €82,829 | +€13,652 | +19.7% |
| Trade receivables | 40 | €1,670 | €1,160 | -€510 | -30.5% |
| Other amounts receivable | 41 | €67,507 | €81,668 | +€14,161 | +21.0% |
| Current investments | 50/53 | - | €58,444 | +€58,444 | |
| Cash at bank and in hand | 54/58 | €100,000 | €6,456 | -€93,543 | -93.5% |
| Total equity and liabilities | 10/49 | €169,176 | €169,227 | +€51 | 0.0% |
| Equity | 10/15 | €120,394 | €123,065 | +€2,671 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,423 | €42,094 | +€2,671 | +6.8% |
| 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 | €37,563 | €40,234 | +€2,671 | +7.1% |
| Profit (loss) carried forward | 14 | €74,771 | €74,771 | = | 0.0% |
| Amounts payable | 17/49 | €48,782 | €46,162 | -€2,620 | -5.4% |
| Amounts payable within one year | 42/48 | €48,782 | €46,162 | -€2,620 | -5.4% |
| Financial debts | 43 | €2,479 | - | -€2,479 | |
| Credit institutions | 430/8 | €2,479 | - | -€2,479 | |
| Trade debts | 44 | €673 | €545 | -€128 | -19.0% |
| Suppliers | 440/4 | €673 | €545 | -€128 | -19.0% |
| Taxes, remuneration and social security | 45 | €21 | €8 | -€13 | -62.2% |
| Taxes | 450/3 | €21 | €8 | -€13 | -62.2% |
| Other amounts payable | 47/48 | €45,609 | €45,609 | = | 0.0% |
| Other operating charges | 640/8 | €448 | €764 | +€315 | +70.3% |
| Gross operating margin | 9900 | €915 | -€1,184 | -€2,098 | |
| Operating profit (loss) | 9901 | €466 | -€1,947 | -€2,414 | |
| Financial income | 75/76B | €684 | €7,144 | +€6,460 | +944% |
| Recurring financial income | 75 | €684 | €7,144 | +€6,460 | +944% |
| Financial charges | 65/66B | €744 | €1,787 | +€1,043 | +140% |
| Recurring financial charges | 65 | €744 | €1,787 | +€1,043 | +140% |
| Profit (loss) for the period before taxes | 9903 | €406 | €3,410 | +€3,004 | +740% |
| Income taxes | 67/77 | €218 | €739 | +€520 | +238% |
| Profit (loss) for the period | 9904 | €188 | €2,671 | +€2,483 | +1,324% |
| Profit (loss) for the period to be appropriated | 9905 | €188 | €2,671 | +€2,483 | +1,324% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.