Pianta: 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.
Pianta
Largest movements
- Cash +€32,226
up €32,226 (+53.1%), from €60,706 to €92,932
mainly Other debts (+€40,969) and Net result for the year (+€23,029)
- Receivables within one year -€10,687
down €10,687 (-61.7%), from €17,319 to €6,632
of which Trade receivables: -€9,620
- Other debts +€40,969
up €40,969 (+2,300%), from €1,781 to €42,750
- Reserves -€22,000
down €22,000 (-13.4%), from €163,800 to €141,800
- Tax, wage and social debts +€2,571
up €2,571 (+59.3%), from €4,332 to €6,903
- Financial income +€2,066
up €2,066 (+51,650%), from €4 to €2,070
- Gross operating margin -€852
down €852 (-2.4%), from €35,859 to €35,007
- Taxes -€685
down €685 (-5.0%), from €13,766 to €13,081
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 | €178,531 | €199,665 | +€21,134 | +11.8% |
| Fixed assets | 21/28 | €506 | €101 | -€405 | -80.0% |
| Tangible fixed assets | 22/27 | €506 | €101 | -€405 | -80.0% |
| Plant, machinery and equipment | 23 | €506 | €101 | -€405 | -80.0% |
| Current assets | 29/58 | €178,025 | €199,564 | +€21,539 | +12.1% |
| Amounts receivable within one year | 40/41 | €17,319 | €6,632 | -€10,687 | -61.7% |
| Trade receivables | 40 | €16,252 | €6,632 | -€9,620 | -59.2% |
| Other amounts receivable | 41 | €1,067 | - | -€1,067 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,706 | €92,932 | +€32,226 | +53.1% |
| Total equity and liabilities | 10/49 | €178,531 | €199,665 | +€21,134 | +11.8% |
| Equity | 10/15 | €170,699 | €148,728 | -€21,971 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,800 | €141,800 | -€22,000 | -13.4% |
| Distributable reserves | 133 | €163,800 | €141,800 | -€22,000 | -13.4% |
| Profit (loss) carried forward | 14 | €699 | €728 | +€29 | +4.1% |
| Amounts payable | 17/49 | €7,832 | €50,937 | +€43,105 | +550% |
| Amounts payable within one year | 42/48 | €7,832 | €50,937 | +€43,105 | +550% |
| Trade debts | 44 | €1,719 | €1,284 | -€435 | -25.3% |
| Suppliers | 440/4 | €1,719 | €1,284 | -€435 | -25.3% |
| Taxes, remuneration and social security | 45 | €4,332 | €6,903 | +€2,571 | +59.3% |
| Taxes | 450/3 | €4,332 | €6,903 | +€2,571 | +59.3% |
| Other amounts payable | 47/48 | €1,781 | €42,750 | +€40,969 | +2,300% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €405 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | €35,859 | €35,007 | -€852 | -2.4% |
| Operating profit (loss) | 9901 | €34,949 | €34,082 | -€867 | -2.5% |
| Financial income | 75/76B | €4 | €2,070 | +€2,066 | +51,650% |
| Recurring financial income | 75 | €4 | €2,070 | +€2,066 | +51,650% |
| Financial charges | 65/66B | €50 | €42 | -€8 | -16.0% |
| Recurring financial charges | 65 | €50 | €42 | -€8 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €34,903 | €36,110 | +€1,207 | +3.5% |
| Income taxes | 67/77 | €13,766 | €13,081 | -€685 | -5.0% |
| Profit (loss) for the period | 9904 | €21,137 | €23,029 | +€1,892 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,137 | €23,029 | +€1,892 | +9.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.