PEDIAC: what changed
Two fiscal 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.
PEDIAC
Largest movements
- Tangible fixed assets -€73,755
down €73,755 (-66.1%), from €111,631 to €37,876
- Cash -€5,986
down €5,986 (-99.8%), from €6,000 to €14
mainly Net result for the year (-€86,959) and Trade debts (-€2,282)
- Profit (loss) carried forward -€86,959
down €86,959, from €80,286 to -€6,673
- Other debts +€9,665
up €9,665 (+56.6%), from €17,086 to €26,750
- Trade debts -€2,282
down €2,282 (-52.4%), from €4,352 to €2,070
- Other operating charges +€56,274
up €56,274 (+2002.9%), from €2,810 to €59,083
- Depreciation -€9,637
down €9,637 (-36.4%), from €26,462 to €16,825
- Gross operating margin +€2,420
up €2,420 (+18.5%), from -€13,087 to -€10,667
- Financial income -€137
down €137 (-87.4%), from €157 to €20
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 | €117,647 | €38,037 | -€79,610 | -67.7% |
| Fixed assets | 21/28 | €111,631 | €37,876 | -€73,755 | -66.1% |
| Tangible fixed assets | 22/27 | €111,631 | €37,876 | -€73,755 | -66.1% |
| Land and buildings | 22 | €29,477 | - | -€29,477 | |
| Plant, machinery and equipment | 23 | €4,204 | - | -€4,204 | |
| Furniture and vehicles | 24 | €52,803 | €37,876 | -€14,926 | -28.3% |
| Other tangible fixed assets | 26 | €25,148 | €0 | -€25,148 | -100.0% |
| Current assets | 29/58 | €6,015 | €160 | -€5,855 | -97.3% |
| Amounts receivable within one year | 40/41 | - | €146 | +€146 | |
| Trade receivables | 40 | - | €146 | +€146 | |
| Cash at bank and in hand | 54/58 | €6,000 | €14 | -€5,986 | -99.8% |
| Deferred charges and accrued income | 490/1 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €117,647 | €38,037 | -€79,610 | -67.7% |
| Equity | 10/15 | €94,546 | €7,587 | -€86,959 | -92.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,286 | -€6,673 | -€86,959 | |
| Amounts payable | 17/49 | €23,101 | €30,450 | +€7,349 | +31.8% |
| Amounts payable within one year | 42/48 | €23,101 | €30,450 | +€7,349 | +31.8% |
| Financial debts | 43 | €1,370 | €1,337 | -€33 | -2.4% |
| Credit institutions | 430/8 | €1,370 | €1,337 | -€33 | -2.4% |
| Trade debts | 44 | €4,352 | €2,070 | -€2,282 | -52.4% |
| Suppliers | 440/4 | €4,352 | €2,070 | -€2,282 | -52.4% |
| Taxes, remuneration and social security | 45 | €294 | €293 | -€1 | -0.3% |
| Taxes | 450/3 | €294 | €293 | -€1 | -0.3% |
| Other amounts payable | 47/48 | €17,086 | €26,750 | +€9,665 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,462 | €16,825 | -€9,637 | -36.4% |
| Other operating charges | 640/8 | €2,810 | €59,083 | +€56,274 | +2002.9% |
| Gross operating margin | 9900 | -€13,087 | -€10,667 | +€2,420 | +18.5% |
| Operating profit (loss) | 9901 | -€42,359 | -€86,575 | -€44,216 | -104.4% |
| Financial income | 75/76B | €157 | €20 | -€137 | -87.4% |
| Recurring financial income | 75 | €157 | €20 | -€137 | -87.4% |
| Financial charges | 65/66B | €287 | €227 | -€59 | -20.7% |
| Recurring financial charges | 65 | €287 | €227 | -€59 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,489 | -€86,783 | -€44,294 | -104.2% |
| Income taxes | 67/77 | €170 | €176 | +€6 | +3.3% |
| Profit (loss) for the period | 9904 | -€42,659 | -€86,959 | -€44,299 | -103.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,659 | -€86,959 | -€44,299 | -103.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.