PICERNON: 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.
PICERNON
Largest movements
- Receivables within one year -€276
down €276 (-2.0%), from €13,727 to €13,450
of which Other amounts receivable: -€276
- Profit (loss) carried forward -€1,345
down €1,345 (-12.5%), from -€10,740 to -€12,085
- Trade debts +€1,307
up €1,307 (+13.0%), from €10,077 to €11,384
- Other debts -€230
down €230 (-16.8%), from €1,372 to €1,142
- Gross operating margin -€702
down €702 (-116.1%), from -€605 to -€1,307
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 | €13,729 | €13,461 | -€268 | -2.0% |
| Current assets | 29/58 | €13,729 | €13,461 | -€268 | -2.0% |
| Amounts receivable within one year | 40/41 | €13,727 | €13,450 | -€276 | -2.0% |
| Trade receivables | 40 | €13,450 | €13,450 | = | 0.0% |
| Other amounts receivable | 41 | €276 | €0 | -€276 | -100.0% |
| Cash at bank and in hand | 54/58 | €2 | €10 | +€8 | +326.6% |
| Total equity and liabilities | 10/49 | €13,729 | €13,461 | -€268 | -2.0% |
| Equity | 10/15 | €2,280 | €934 | -€1,345 | -59.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €619 | €619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €619 | €619 | = | 0.0% |
| Reserves not available under the articles | 1311 | €619 | €619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,740 | -€12,085 | -€1,345 | -12.5% |
| Amounts payable | 17/49 | €11,449 | €12,526 | +€1,077 | +9.4% |
| Amounts payable within one year | 42/48 | €11,449 | €12,526 | +€1,077 | +9.4% |
| Trade debts | 44 | €10,077 | €11,384 | +€1,307 | +13.0% |
| Suppliers | 440/4 | €10,077 | €11,384 | +€1,307 | +13.0% |
| Other amounts payable | 47/48 | €1,372 | €1,142 | -€230 | -16.8% |
| Gross operating margin | 9900 | -€605 | -€1,307 | -€702 | -116.1% |
| Operating profit (loss) | 9901 | -€605 | -€1,307 | -€702 | -116.1% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€643 | -€1,345 | -€702 | -109.2% |
| Profit (loss) for the period | 9904 | -€643 | -€1,345 | -€702 | -109.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€643 | -€1,345 | -€702 | -109.2% |
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 3 October 2026 via checked.be.