P.I.S.B. TECH: 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.S.B. TECH
Largest movements
- Cash +€1,679
up €1,679 (+29.4%), from €5,704 to €7,383
mainly Other debts (+€6,500) and Net result for the year (+€4,185)
- Receivables within one year -€1,533
down €1,533 (-5.9%), from €26,080 to €24,547
of which Other amounts receivable: -€1,256
- Tangible fixed assets +€1,170
up €1,170 (+250%), from €468 to €1,638
- Other debts +€6,500
new in 2025: €6,500
- Trade debts -€3,102
down €3,102 (-78.7%), from €3,941 to €838
- Profit (loss) carried forward -€2,315
down €2,315 (-13.8%), from €16,744 to €14,430
- Gross operating margin +€19,085
up €19,085, from -€9,804 to €9,281
- Write-downs -€4,160
no longer reported in 2025 (was €4,160)
- Taxes +€2,178
up €2,178 (+2,589%), from €84 to €2,262
- Other operating charges -€518
no longer reported in 2025 (was €518)
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 | €32,302 | €33,618 | +€1,317 | +4.1% |
| Fixed assets | 21/28 | €518 | €1,688 | +€1,170 | +226% |
| Tangible fixed assets | 22/27 | €468 | €1,638 | +€1,170 | +250% |
| Furniture and vehicles | 24 | €468 | €1,638 | +€1,170 | +250% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €31,784 | €31,930 | +€146 | +0.5% |
| Amounts receivable within one year | 40/41 | €26,080 | €24,547 | -€1,533 | -5.9% |
| Trade receivables | 40 | €3,299 | €3,022 | -€277 | -8.4% |
| Other amounts receivable | 41 | €22,781 | €21,525 | -€1,256 | -5.5% |
| Cash at bank and in hand | 54/58 | €5,704 | €7,383 | +€1,679 | +29.4% |
| Total equity and liabilities | 10/49 | €32,302 | €33,618 | +€1,317 | +4.1% |
| Equity | 10/15 | €24,762 | €22,447 | -€2,315 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,818 | €1,818 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,818 | €1,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,744 | €14,430 | -€2,315 | -13.8% |
| Amounts payable | 17/49 | €7,540 | €11,171 | +€3,631 | +48.2% |
| Amounts payable within one year | 42/48 | €7,540 | €11,171 | +€3,631 | +48.2% |
| Trade debts | 44 | €3,941 | €838 | -€3,102 | -78.7% |
| Suppliers | 440/4 | €3,941 | €838 | -€3,102 | -78.7% |
| Taxes, remuneration and social security | 45 | €3,599 | €3,833 | +€234 | +6.5% |
| Taxes | 450/3 | €3,599 | €3,833 | +€234 | +6.5% |
| Other amounts payable | 47/48 | - | €6,500 | +€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €444 | +€69 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,160 | - | -€4,160 | |
| Other operating charges | 640/8 | €518 | - | -€518 | |
| Non-recurring operating charges | 66A | €945 | €2,200 | +€1,255 | +133% |
| Gross operating margin | 9900 | -€9,804 | €9,281 | +€19,085 | |
| Operating profit (loss) | 9901 | -€15,801 | €6,638 | +€22,439 | |
| Financial charges | 65/66B | €197 | €190 | -€7 | -3.6% |
| Recurring financial charges | 65 | €197 | €190 | -€7 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,999 | €6,447 | +€22,446 | |
| Income taxes | 67/77 | €84 | €2,262 | +€2,178 | +2,589% |
| Profit (loss) for the period | 9904 | -€16,083 | €4,185 | +€20,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,083 | €4,185 | +€20,268 |
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 29 October 2026 via checked.be.