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Pianot: 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.

What changed

Pianot

BE 0789.986.707
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€51,962
2024 · €16,168+€35,795
Equity
€1,000
2024 · €44,169-€43,169
Cash
€51,968
2024 · €67,790-€15,822
Balance sheet total
€51,968
2024 · €68,040-€16,072

Largest movements

2024 to 2025
Assets
  • Cash -€15,822

    down €15,822 (-23.3%), from €67,790 to €51,968

    mainly Contributions, distributions and other (-€95,132) and Trade debts (-€8,583)

Equity and liabilities
  • Profit (loss) carried forward -€43,169

    no longer reported in 2025 (was €43,169)

  • Other debts +€34,556

    up €34,556 (+2041.7%), from €1,693 to €36,249

  • Trade debts -€8,583

    no longer reported in 2025 (was €8,583)

  • Tax, wage and social debts +€1,125

    up €1,125 (+8.3%), from €13,595 to €14,720

Income statement
  • Gross operating margin +€45,959

    up €45,959 (+223.7%), from €20,545 to €66,504

  • Taxes +€9,397

    up €9,397 (+217.4%), from €4,322 to €13,719

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €16,168
Gross operating margin +€45,959
Other operating charges -€659
Financial income -€0
Financial charges -€108
Taxes -€9,397
Result 2025 €51,962

Cash bridge derived

cash 2024 to 2025

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.

From operations +€79,310
Investment €0
Financing -€95,132
Cash 2024 €67,790
Net result for the year +€51,962
Receivables within one year +€250
Trade debts -€8,583
Tax, wage and social debts +€1,125
Other debts +€34,556
Contributions, distributions and other -€95,132
Cash 2025 €51,968
Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €68,040 €51,968 -€16,072 -23.6%
Current assets 29/58 €68,040 €51,968 -€16,072 -23.6%
Amounts receivable within one year 40/41 €250 - -€250
Other amounts receivable 41 €250 - -€250
Cash at bank and in hand 54/58 €67,790 €51,968 -€15,822 -23.3%
Total equity and liabilities 10/49 €68,040 €51,968 -€16,072 -23.6%
Equity 10/15 €44,169 €1,000 -€43,169 -97.7%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €43,169 - -€43,169
Amounts payable 17/49 €23,871 €50,968 +€27,098 +113.5%
Amounts payable within one year 42/48 €23,871 €50,968 +€27,098 +113.5%
Trade debts 44 €8,583 - -€8,583
Suppliers 440/4 €8,583 - -€8,583
Taxes, remuneration and social security 45 €13,595 €14,720 +€1,125 +8.3%
Taxes 450/3 €13,595 €14,720 +€1,125 +8.3%
Other amounts payable 47/48 €1,693 €36,249 +€34,556 +2041.7%
Other operating charges 640/8 - €659 +€659
Gross operating margin 9900 €20,545 €66,504 +€45,959 +223.7%
Operating profit (loss) 9901 €20,545 €65,845 +€45,300 +220.5%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €56 €164 +€108 +193.3%
Recurring financial charges 65 €56 €164 +€108 +193.3%
Profit (loss) for the period before taxes 9903 €20,489 €65,681 +€45,192 +220.6%
Income taxes 67/77 €4,322 €13,719 +€9,397 +217.4%
Profit (loss) for the period 9904 €16,168 €51,962 +€35,795 +221.4%
Profit (loss) for the period to be appropriated 9905 €16,168 €51,962 +€35,795 +221.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.