PIANIMO: 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.
PIANIMO
Largest movements
- Cash +€5,555
up €5,555 (+13.0%), from €42,658 to €48,212
mainly Net result for the year (+€23,508) and Depreciation (+€2,471)
- Tangible fixed assets -€2,471
down €2,471 (-3.1%), from €80,884 to €78,414
- Profit (loss) carried forward +€3,508
up €3,508 (+5.1%), from €69,446 to €72,954
- Accrued charges and deferred income +€1,531
new in 2025: €1,531
- Tax, wage and social debts -€1,403
down €1,403 (-31.5%), from €4,453 to €3,050
- Gross operating margin +€4,382
up €4,382 (+12.6%), from €34,871 to €39,253
- Depreciation -€2,414
down €2,414 (-49.4%), from €4,885 to €2,471
- Taxes +€2,054
up €2,054 (+34.3%), from €5,984 to €8,038
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 | €125,300 | €128,475 | +€3,175 | +2.5% |
| Fixed assets | 21/28 | €82,488 | €80,017 | -€2,471 | -3.0% |
| Tangible fixed assets | 22/27 | €80,884 | €78,414 | -€2,471 | -3.1% |
| Land and buildings | 22 | €80,884 | €78,414 | -€2,471 | -3.1% |
| Financial fixed assets | 28 | €1,604 | €1,604 | = | 0.0% |
| Current assets | 29/58 | €42,812 | €48,457 | +€5,646 | +13.2% |
| Amounts receivable within one year | 40/41 | €154 | €245 | +€91 | +59.1% |
| Trade receivables | 40 | €154 | €245 | +€91 | +59.1% |
| Cash at bank and in hand | 54/58 | €42,658 | €48,212 | +€5,555 | +13.0% |
| Total equity and liabilities | 10/49 | €125,300 | €128,475 | +€3,175 | +2.5% |
| Equity | 10/15 | €96,946 | €100,454 | +€3,508 | +3.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Outside capital | 11 | €25,000 | - | -€25,000 | |
| Other | 1109/19 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Legal reserve | 130 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €69,446 | €72,954 | +€3,508 | +5.1% |
| Amounts payable | 17/49 | €28,354 | €28,021 | -€333 | -1.2% |
| Amounts payable within one year | 42/48 | €28,354 | €26,490 | -€1,863 | -6.6% |
| Financial debts | 43 | €2,500 | €2,083 | -€417 | -16.7% |
| Credit institutions | 430/8 | €2,500 | - | -€2,500 | |
| Other loans | 439 | - | €2,083 | +€2,083 | |
| Trade debts | 44 | €479 | €0 | -€479 | -100.0% |
| Suppliers | 440/4 | €479 | €0 | -€479 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,453 | €3,050 | -€1,403 | -31.5% |
| Taxes | 450/3 | €4,453 | €3,050 | -€1,403 | -31.5% |
| Other amounts payable | 47/48 | €20,921 | €21,357 | +€436 | +2.1% |
| Accrued charges and deferred income | 492/3 | - | €1,531 | +€1,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,885 | €2,471 | -€2,414 | -49.4% |
| Other operating charges | 640/8 | €4,950 | €5,070 | +€119 | +2.4% |
| Gross operating margin | 9900 | €34,871 | €39,253 | +€4,382 | +12.6% |
| Operating profit (loss) | 9901 | €25,036 | €31,713 | +€6,677 | +26.7% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €214 | €193 | -€20 | -9.6% |
| Recurring financial charges | 65 | €214 | €193 | -€20 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €24,822 | €31,546 | +€6,724 | +27.1% |
| Income taxes | 67/77 | €5,984 | €8,038 | +€2,054 | +34.3% |
| Profit (loss) for the period | 9904 | €18,838 | €23,508 | +€4,670 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,838 | €23,508 | +€4,670 | +24.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.