PICA: 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.
PICA
Largest movements
- Cash -€2,223
no longer reported in 2024 (was €2,223)
mainly Deferred charges and accrued income (-€2,072) and Net result for the year (-€151)
- Deferred charges and accrued income +€2,072
new in 2024: €2,072
- Profit (loss) carried forward -€151
down €151 (-0.6%), from -€24,203 to -€24,354
- Financial charges +€109
up €109 (+262.7%), from €42 to €151
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 | €2,528 | €2,378 | -€151 | -6.0% |
| Current assets | 29/58 | €2,528 | €2,378 | -€151 | -6.0% |
| Amounts receivable within one year | 40/41 | €306 | €306 | = | 0.0% |
| Trade receivables | 40 | €306 | €306 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,223 | - | -€2,223 | |
| Deferred charges and accrued income | 490/1 | - | €2,072 | +€2,072 | |
| Total equity and liabilities | 10/49 | €2,528 | €2,378 | -€151 | -6.0% |
| Equity | 10/15 | -€5,598 | -€5,749 | -€151 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5 | €5 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5 | €5 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5 | €5 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,203 | -€24,354 | -€151 | -0.6% |
| Amounts payable | 17/49 | €8,126 | €8,126 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,126 | €8,126 | = | 0.0% |
| Other amounts payable | 47/48 | €8,126 | €8,126 | = | 0.0% |
| Financial charges | 65/66B | €42 | €151 | +€109 | +262.7% |
| Recurring financial charges | 65 | €42 | €151 | +€109 | +262.7% |
| Profit (loss) for the period before taxes | 9903 | -€42 | -€151 | -€109 | -262.7% |
| Profit (loss) for the period | 9904 | -€42 | -€151 | -€109 | -262.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42 | -€151 | -€109 | -262.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.