PEDIANE: 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.
PEDIANE
Largest movements
- Cash +€37,390
up €37,390 (+49.2%), from €75,956 to €113,346
mainly Net result for the year (+€31,379) and Depreciation (+€7,571)
- Receivables within one year -€7,068
no longer reported in 2025 (was €7,068)
- Deferred charges and accrued income -€4,124
down €4,124 (-7.0%), from €58,757 to €54,633
- Profit (loss) carried forward +€31,379
up €31,379 (+22.5%), from €139,315 to €170,695
- Debts after one year -€6,135
down €6,135 (-28.9%), from €21,198 to €15,063
- Gross operating margin -€30,198
down €30,198 (-36.8%), from €82,122 to €51,924
- Taxes -€5,674
down €5,674 (-37.5%), from €15,112 to €9,438
- Depreciation +€1,592
up €1,592 (+26.6%), from €5,979 to €7,571
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 | €170,442 | €197,509 | +€27,067 | +15.9% |
| Fixed assets | 21/28 | €28,662 | €29,530 | +€869 | +3.0% |
| Tangible fixed assets | 22/27 | €28,662 | €29,530 | +€869 | +3.0% |
| Plant, machinery and equipment | 23 | - | €7,797 | +€7,797 | |
| Furniture and vehicles | 24 | €28,662 | €21,733 | -€6,928 | -24.2% |
| Current assets | 29/58 | €141,780 | €167,978 | +€26,198 | +18.5% |
| Amounts receivable within one year | 40/41 | €7,068 | - | -€7,068 | |
| Other amounts receivable | 41 | €7,068 | - | -€7,068 | |
| Cash at bank and in hand | 54/58 | €75,956 | €113,346 | +€37,390 | +49.2% |
| Deferred charges and accrued income | 490/1 | €58,757 | €54,633 | -€4,124 | -7.0% |
| Total equity and liabilities | 10/49 | €170,442 | €197,509 | +€27,067 | +15.9% |
| Equity | 10/15 | €140,315 | €171,695 | +€31,379 | +22.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,315 | €170,695 | +€31,379 | +22.5% |
| Amounts payable | 17/49 | €30,127 | €25,814 | -€4,312 | -14.3% |
| Amounts payable after more than one year | 17 | €21,198 | €15,063 | -€6,135 | -28.9% |
| Financial debts | 170/4 | €21,198 | €15,063 | -€6,135 | -28.9% |
| Amounts payable within one year | 42/48 | €8,928 | €10,751 | +€1,823 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €5,816 | €6,135 | +€319 | +5.5% |
| Taxes, remuneration and social security | 45 | €3,112 | €4,448 | +€1,336 | +42.9% |
| Taxes | 450/3 | €3,112 | €4,448 | +€1,336 | +42.9% |
| Other amounts payable | 47/48 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,979 | €7,571 | +€1,592 | +26.6% |
| Other operating charges | 640/8 | €2,092 | €2,106 | +€13 | +0.6% |
| Non-recurring operating charges | 66A | €4,716 | - | -€4,716 | |
| Gross operating margin | 9900 | €82,122 | €51,924 | -€30,198 | -36.8% |
| Operating profit (loss) | 9901 | €69,334 | €42,247 | -€27,087 | -39.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,283 | €1,430 | +€148 | +11.5% |
| Recurring financial charges | 65 | €1,283 | €1,430 | +€148 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €68,052 | €40,817 | -€27,234 | -40.0% |
| Income taxes | 67/77 | €15,112 | €9,438 | -€5,674 | -37.5% |
| Profit (loss) for the period | 9904 | €52,939 | €31,379 | -€21,560 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,939 | €31,379 | -€21,560 | -40.7% |
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 10 October 2026 via checked.be.