Pianite: 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.
Pianite
Largest movements
- Current investments +€80,130
up €80,130 (+16.5%), from €484,297 to €564,427
- Tangible fixed assets +€43,097
up €43,097 (+19.6%), from €219,834 to €262,931
of which Furniture and vehicles: +€57,872
- Intangible fixed assets -€41,275
down €41,275 (-28.9%), from €143,019 to €101,745
- Cash +€28,280
up €28,280 (+18.9%), from €150,025 to €178,304
mainly Net result for the year (+€139,261) and Depreciation (+€64,872)
- Other debts +€50,000
up €50,000 (+98.4%), from €50,833 to €100,833
- Reserves +€38,428
up €38,428 (+4.1%), from €945,726 to €984,153
- Debts after one year +€13,899
up €13,899 (+23.9%), from €58,049 to €71,948
- Gross operating margin +€31,128
up €31,128 (+12.1%), from €257,933 to €289,061
- Taxes +€13,197
up €13,197 (+28.6%), from €46,202 to €59,399
- Financial charges -€7,983
down €7,983 (-22.5%), from €35,497 to €27,514
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 | €1,127,540 | €1,239,272 | +€111,732 | +9.9% |
| Fixed assets | 21/28 | €365,453 | €367,276 | +€1,823 | +0.5% |
| Intangible fixed assets | 21 | €143,019 | €101,745 | -€41,275 | -28.9% |
| Tangible fixed assets | 22/27 | €219,834 | €262,931 | +€43,097 | +19.6% |
| Land and buildings | 22 | €194,017 | €181,632 | -€12,385 | -6.4% |
| Plant, machinery and equipment | 23 | €57 | €869 | +€812 | +1433.2% |
| Furniture and vehicles | 24 | €4,785 | €62,657 | +€57,872 | +1209.3% |
| Other tangible fixed assets | 26 | €20,975 | €17,773 | -€3,202 | -15.3% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €762,087 | €871,996 | +€109,910 | +14.4% |
| Amounts receivable within one year | 40/41 | €108,982 | €108,823 | -€160 | -0.1% |
| Trade receivables | 40 | €96,784 | €101,921 | +€5,137 | +5.3% |
| Other amounts receivable | 41 | €12,198 | €6,902 | -€5,297 | -43.4% |
| Current investments | 50/53 | €484,297 | €564,427 | +€80,130 | +16.5% |
| Cash at bank and in hand | 54/58 | €150,025 | €178,304 | +€28,280 | +18.9% |
| Deferred charges and accrued income | 490/1 | €18,783 | €20,443 | +€1,660 | +8.8% |
| Total equity and liabilities | 10/49 | €1,127,540 | €1,239,272 | +€111,732 | +9.9% |
| Equity | 10/15 | €958,126 | €996,553 | +€38,428 | +4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €945,726 | €984,153 | +€38,428 | +4.1% |
| Distributable reserves | 133 | €945,726 | €984,153 | +€38,428 | +4.1% |
| Amounts payable | 17/49 | €169,414 | €242,719 | +€73,305 | +43.3% |
| Amounts payable after more than one year | 17 | €58,049 | €71,948 | +€13,899 | +23.9% |
| Financial debts | 170/4 | €58,049 | €71,948 | +€13,899 | +23.9% |
| Amounts payable within one year | 42/48 | €105,590 | €164,970 | +€59,381 | +56.2% |
| Current portion of amounts payable after more than one year | 42 | €13,232 | €22,980 | +€9,748 | +73.7% |
| Trade debts | 44 | €5,876 | €6,335 | +€460 | +7.8% |
| Suppliers | 440/4 | €5,876 | €6,335 | +€460 | +7.8% |
| Taxes, remuneration and social security | 45 | €35,649 | €34,822 | -€827 | -2.3% |
| Taxes | 450/3 | €35,649 | €34,822 | -€827 | -2.3% |
| Other amounts payable | 47/48 | €50,833 | €100,833 | +€50,000 | +98.4% |
| Accrued charges and deferred income | 492/3 | €5,775 | €5,800 | +€25 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,198 | €64,872 | -€2,326 | -3.5% |
| Other operating charges | 640/8 | €3,012 | €2,865 | -€147 | -4.9% |
| Gross operating margin | 9900 | €257,933 | €289,061 | +€31,128 | +12.1% |
| Operating profit (loss) | 9901 | €187,722 | €221,324 | +€33,601 | +17.9% |
| Financial income | 75/76B | €4,589 | €4,849 | +€260 | +5.7% |
| Recurring financial income | 75 | €4,589 | €4,849 | +€260 | +5.7% |
| Financial charges | 65/66B | €35,497 | €27,514 | -€7,983 | -22.5% |
| Recurring financial charges | 65 | €35,497 | €27,514 | -€7,983 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €156,815 | €198,659 | +€41,844 | +26.7% |
| Income taxes | 67/77 | €46,202 | €59,399 | +€13,197 | +28.6% |
| Profit (loss) for the period | 9904 | €110,613 | €139,261 | +€28,648 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,613 | €139,261 | +€28,648 | +25.9% |
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 4 October 2026 via checked.be.