PEDRA VIVA!: what changed
What changed
PEDRA VIVA!
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
-€16,352
2024 · -€15,854-€498
Equity
-€148,444
2024 · -€132,092-€16,352
Cash
€42,283
2024 · €5,670+€36,613
Balance sheet total
€623,184
2024 · €615,436+€7,749
Largest movements
Assets
- Cash +€36,613
up €36,613 (+646%), from €5,670 to €42,283
mainly Debts after one year (+€157,500) and Depreciation (+€26,347)
- Tangible fixed assets -€25,353
down €25,353 (-4.2%), from €598,515 to €573,162
of which Land and buildings: -€21,481
Equity and liabilities
- Debts after one year +€157,500
up €157,500 (+27.7%), from €569,250 to €726,750
- Current portion of long-term debt -€135,500
down €135,500 (-81.9%), from €165,500 to €30,000
- Profit (loss) carried forward -€16,352
down €16,352 (-10.8%), from -€152,092 to -€168,444
Income statement
- Gross operating margin -€4,732
down €4,732 (-15.0%), from €31,578 to €26,846
- Financial charges -€2,465
down €2,465 (-16.4%), from €14,997 to €12,532
- Depreciation -€1,987
down €1,987 (-7.0%), from €28,335 to €26,347
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€15,854
Gross operating margin
-€4,732
Depreciation
+€1,987
Write-downs
-€93
Other operating charges
-€115
Financial income
-€11
Financial charges
+€2,465
Result 2025
-€16,352
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,613
Investment
€0
Financing
+€22,000
Cash 2024
€5,670
From operations (derived)
+€14,613
Net result for the year
-€16,352
Depreciation
+€26,347
Smaller working-capital items
+€11
Receivables within one year
+€2,591
Trade debts
+€3,673
Advances received
-€1,658
Financing
+€22,000
Debts after one year
+€157,500
Current portion of long-term debt
-€135,500
Cash 2025
€42,283
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €615,436 | €623,184 | +€7,749 | +1.3% |
| Formation expenses | 20 | €1,061 | €67 | -€994 | -93.7% |
| Fixed assets | 21/28 | €598,515 | €573,162 | -€25,353 | -4.2% |
| Tangible fixed assets | 22/27 | €598,515 | €573,162 | -€25,353 | -4.2% |
| Land and buildings | 22 | €579,077 | €557,596 | -€21,481 | -3.7% |
| Plant, machinery and equipment | 23 | €17,613 | €14,694 | -€2,919 | -16.6% |
| Furniture and vehicles | 24 | €1,825 | €871 | -€954 | -52.3% |
| Current assets | 29/58 | €15,860 | €49,955 | +€34,096 | +215% |
| Stocks and contracts in progress | 3 | €750 | €800 | +€50 | +6.7% |
| Stocks | 30/36 | €750 | €800 | +€50 | +6.7% |
| Amounts receivable within one year | 40/41 | €8,943 | €6,353 | -€2,591 | -29.0% |
| Trade receivables | 40 | €8,663 | €5,860 | -€2,803 | -32.4% |
| Other amounts receivable | 41 | €280 | €493 | +€213 | +76.0% |
| Cash at bank and in hand | 54/58 | €5,670 | €42,283 | +€36,613 | +646% |
| Deferred charges and accrued income | 490/1 | €496 | €520 | +€24 | +4.8% |
| Total equity and liabilities | 10/49 | €615,436 | €623,184 | +€7,749 | +1.3% |
| Equity | 10/15 | -€132,092 | -€148,444 | -€16,352 | -12.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,092 | -€168,444 | -€16,352 | -10.8% |
| Amounts payable | 17/49 | €747,528 | €771,629 | +€24,101 | +3.2% |
| Amounts payable after more than one year | 17 | €569,250 | €726,750 | +€157,500 | +27.7% |
| Financial debts | 170/4 | €569,250 | €726,750 | +€157,500 | +27.7% |
| Amounts payable within one year | 42/48 | €178,278 | €44,634 | -€133,644 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €165,500 | €30,000 | -€135,500 | -81.9% |
| Trade debts | 44 | €4,886 | €8,560 | +€3,673 | +75.2% |
| Suppliers | 440/4 | €4,886 | €8,560 | +€3,673 | +75.2% |
| Advances received on contracts in progress | 46 | €7,518 | €5,860 | -€1,658 | -22.0% |
| Taxes, remuneration and social security | 45 | €60 | €0 | -€60 | -100% |
| Taxes | 450/3 | €60 | €0 | -€60 | -100% |
| Other amounts payable | 47/48 | €314 | €214 | -€100 | -31.9% |
| Accrued charges and deferred income | 492/3 | - | €245 | +€245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,335 | €26,347 | -€1,987 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€93 | €0 | +€93 | |
| Other operating charges | 640/8 | €4,204 | €4,319 | +€115 | +2.7% |
| Gross operating margin | 9900 | €31,578 | €26,846 | -€4,732 | -15.0% |
| Operating profit (loss) | 9901 | -€868 | -€3,820 | -€2,953 | -340% |
| Financial income | 75/76B | €11 | €0 | -€11 | -100% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100% |
| Financial charges | 65/66B | €14,997 | €12,532 | -€2,465 | -16.4% |
| Recurring financial charges | 65 | €14,997 | €12,532 | -€2,465 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,854 | -€16,352 | -€498 | -3.1% |
| Profit (loss) for the period | 9904 | -€15,854 | -€16,352 | -€498 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,854 | -€16,352 | -€498 | -3.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.