PIAMPIANI BELLA: 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.
PIAMPIANI BELLA
Largest movements
- Stocks and contracts -€11,250
down €11,250 (-4.6%), from €244,609 to €233,359
- Cash +€4,673
up €4,673 (+2,535%), from €184 to €4,857
mainly Other debts (+€11,887) and Stocks and contracts (+€11,250)
- Receivables within one year -€4,451
down €4,451 (-99.1%), from €4,493 to €42
of which Trade receivables: -€4,493
- Current portion of long-term debt -€27,798
down €27,798 (-19.9%), from €139,719 to €111,921
- Other debts +€11,887
up €11,887 (+27.9%), from €42,580 to €54,467
- Reserves +€7,732
up €7,732 (+98.7%), from €7,837 to €15,569
- Accrued charges and deferred income -€6,681
no longer reported in 2025 (was €6,681)
- Gross operating margin -€17,217
down €17,217 (-23.5%), from €73,172 to €55,955
- Depreciation -€11,639
no longer reported in 2025 (was €11,639)
- Staff costs -€7,870
down €7,870 (-15.4%), from €51,200 to €43,331
- Financial income -€5,445
no longer reported in 2025 (was €5,445)
- Financial charges -€2,983
down €2,983 (-58.3%), from €5,119 to €2,137
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 | €289,062 | €278,033 | -€11,028 | -3.8% |
| Fixed assets | 21/28 | €39,776 | €39,776 | = | 0.0% |
| Intangible fixed assets | 21 | €24,000 | €24,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,876 | €14,876 | = | 0.0% |
| Land and buildings | 22 | €13,516 | €13,516 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,360 | €1,360 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €249,286 | €238,258 | -€11,028 | -4.4% |
| Stocks and contracts in progress | 3 | €244,609 | €233,359 | -€11,250 | -4.6% |
| Stocks | 30/36 | €244,609 | €233,359 | -€11,250 | -4.6% |
| Amounts receivable within one year | 40/41 | €4,493 | €42 | -€4,451 | -99.1% |
| Trade receivables | 40 | €4,493 | - | -€4,493 | |
| Other amounts receivable | 41 | - | €42 | +€42 | |
| Cash at bank and in hand | 54/58 | €184 | €4,857 | +€4,673 | +2,535% |
| Total equity and liabilities | 10/49 | €289,062 | €278,033 | -€11,028 | -3.8% |
| Equity | 10/15 | €55,569 | €65,189 | +€9,621 | +17.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €7,837 | €15,569 | +€7,732 | +98.7% |
| Distributable reserves | 133 | €7,837 | €15,569 | +€7,732 | +98.7% |
| Profit (loss) carried forward | 14 | €7,732 | €9,621 | +€1,889 | +24.4% |
| Amounts payable | 17/49 | €233,493 | €212,844 | -€20,649 | -8.8% |
| Amounts payable within one year | 42/48 | €226,812 | €212,844 | -€13,968 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €139,719 | €111,921 | -€27,798 | -19.9% |
| Trade debts | 44 | €33,941 | €34,432 | +€491 | +1.4% |
| Suppliers | 440/4 | €33,941 | €34,432 | +€491 | +1.4% |
| Taxes, remuneration and social security | 45 | €10,572 | €12,025 | +€1,453 | +13.7% |
| Taxes | 450/3 | €5,343 | €9,041 | +€3,698 | +69.2% |
| Remuneration and social security | 454/9 | €5,229 | €2,984 | -€2,245 | -42.9% |
| Other amounts payable | 47/48 | €42,580 | €54,467 | +€11,887 | +27.9% |
| Accrued charges and deferred income | 492/3 | €6,681 | - | -€6,681 | |
| Remuneration, social security and pensions | 62 | €51,200 | €43,331 | -€7,870 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,639 | - | -€11,639 | |
| Other operating charges | 640/8 | €1,226 | €740 | -€486 | -39.6% |
| Non-recurring operating charges | 66A | €63 | €127 | +€63 | +101% |
| Gross operating margin | 9900 | €73,172 | €55,955 | -€17,217 | -23.5% |
| Operating profit (loss) | 9901 | €9,043 | €11,757 | +€2,715 | +30.0% |
| Financial income | 75/76B | €5,445 | - | -€5,445 | |
| Recurring financial income | 75 | €5,445 | - | -€5,445 | |
| Financial charges | 65/66B | €5,119 | €2,137 | -€2,983 | -58.3% |
| Recurring financial charges | 65 | €5,119 | €2,137 | -€2,983 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €9,369 | €9,621 | +€252 | +2.7% |
| Income taxes | 67/77 | €1,637 | - | -€1,637 | |
| Profit (loss) for the period | 9904 | €7,732 | €9,621 | +€1,889 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,732 | €9,621 | +€1,889 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.