PEDIAPLAN: 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.
PEDIAPLAN
Largest movements
- Cash +€11,525
up €11,525 (+41.8%), from €27,541 to €39,066
mainly Other debts (+€17,797) and Net result for the year (+€14,398)
- Deferred charges and accrued income -€5,693
down €5,693 (-32.5%), from €17,492 to €11,800
- Tangible fixed assets -€4,763
down €4,763 (-32.1%), from €14,850 to €10,087
- Other debts +€17,797
up €17,797 (+109.3%), from €16,286 to €34,083
- Current portion of long-term debt -€11,618
no longer reported in 2024 (was €11,618)
- Trade debts -€4,940
down €4,940 (-72.1%), from €6,848 to €1,909
- Depreciation -€15,182
down €15,182 (-76.1%), from €19,945 to €4,763
- Gross operating margin +€3,784
up €3,784 (+6.0%), from €63,340 to €67,123
- Taxes +€3,731
up €3,731 (+345.6%), from €1,080 to €4,811
- Staff costs +€1,298
up €1,298 (+3.3%), from €39,601 to €40,899
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,863 | €68,244 | +€1,381 | +2.1% |
| Fixed assets | 21/28 | €14,982 | €10,219 | -€4,763 | -31.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €14,850 | €10,087 | -€4,763 | -32.1% |
| Land and buildings | 22 | €4,578 | €2,541 | -€2,037 | -44.5% |
| Plant, machinery and equipment | 23 | €650 | €448 | -€202 | -31.1% |
| Furniture and vehicles | 24 | €6,012 | €4,330 | -€1,682 | -28.0% |
| Other tangible fixed assets | 26 | €3,611 | €2,768 | -€843 | -23.3% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €51,881 | €58,025 | +€6,144 | +11.8% |
| Amounts receivable within one year | 40/41 | €6,847 | €7,159 | +€312 | +4.6% |
| Trade receivables | 40 | €95 | €4,470 | +€4,375 | +4605.3% |
| Other amounts receivable | 41 | €6,752 | €2,689 | -€4,063 | -60.2% |
| Cash at bank and in hand | 54/58 | €27,541 | €39,066 | +€11,525 | +41.8% |
| Deferred charges and accrued income | 490/1 | €17,492 | €11,800 | -€5,693 | -32.5% |
| Total equity and liabilities | 10/49 | €66,863 | €68,244 | +€1,381 | +2.1% |
| Equity | 10/15 | €27,422 | €27,422 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,003 | €15,003 | = | 0.0% |
| Distributable reserves | 133 | €15,003 | €15,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19 | €19 | = | 0.0% |
| Amounts payable | 17/49 | €39,441 | €40,822 | +€1,381 | +3.5% |
| Amounts payable within one year | 42/48 | €39,441 | €40,822 | +€1,381 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €11,618 | - | -€11,618 | |
| Trade debts | 44 | €6,848 | €1,909 | -€4,940 | -72.1% |
| Suppliers | 440/4 | €6,848 | €1,909 | -€4,940 | -72.1% |
| Taxes, remuneration and social security | 45 | €4,689 | €4,830 | +€141 | +3.0% |
| Remuneration and social security | 454/9 | €4,689 | €4,830 | +€141 | +3.0% |
| Other amounts payable | 47/48 | €16,286 | €34,083 | +€17,797 | +109.3% |
| Remuneration, social security and pensions | 62 | €39,601 | €40,899 | +€1,298 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,945 | €4,763 | -€15,182 | -76.1% |
| Other operating charges | 640/8 | €909 | €1,125 | +€216 | +23.7% |
| Gross operating margin | 9900 | €63,340 | €67,123 | +€3,784 | +6.0% |
| Operating profit (loss) | 9901 | €2,884 | €20,336 | +€17,452 | +605.0% |
| Financial charges | 65/66B | €1,785 | €1,127 | -€659 | -36.9% |
| Recurring financial charges | 65 | €1,785 | €1,127 | -€659 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €1,099 | €19,209 | +€18,110 | +1647.9% |
| Income taxes | 67/77 | €1,080 | €4,811 | +€3,731 | +345.6% |
| Profit (loss) for the period | 9904 | €19 | €14,398 | +€14,379 | +74426.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19 | €14,398 | +€14,379 | +74426.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.