PICNIK: 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.
PICNIK
Largest movements
- Receivables within one year -€2,800
down €2,800 (-81.5%), from €3,435 to €635
- Cash +€2,347
new in 2025: €2,347
mainly Other debts (+€8,309) and Receivables within one year (+€2,800)
- Tangible fixed assets -€780
down €780 (-40.3%), from €1,937 to €1,157
of which Furniture and vehicles: -€642
- Deferred charges and accrued income -€270
down €270 (-66.1%), from €408 to €138
- Profit (loss) carried forward -€8,729
down €8,729 (-10.4%), from -€83,919 to -€92,648
- Other debts +€8,309
up €8,309 (+23.5%), from €35,346 to €43,655
- Short-term financial debts -€2,000
no longer reported in 2025 (was €2,000)
- Tax, wage and social debts +€580
up €580 (+126.5%), from €458 to €1,038
- Trade debts +€337
up €337 (+63.0%), from €535 to €873
- Gross operating margin -€3,224
down €3,224 (-83.0%), from -€3,883 to -€7,107
- Depreciation -€440
down €440 (-36.1%), from €1,220 to €780
- Financial charges +€157
up €157 (+46.7%), from €336 to €493
- Other operating charges -€111
down €111 (-24.2%), from €460 to €349
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 | €5,780 | €4,278 | -€1,503 | -26.0% |
| Fixed assets | 21/28 | €1,937 | €1,157 | -€780 | -40.3% |
| Tangible fixed assets | 22/27 | €1,937 | €1,157 | -€780 | -40.3% |
| Plant, machinery and equipment | 23 | €296 | €159 | -€137 | -46.4% |
| Furniture and vehicles | 24 | €1,641 | €999 | -€642 | -39.1% |
| Current assets | 29/58 | €3,843 | €3,120 | -€723 | -18.8% |
| Amounts receivable within one year | 40/41 | €3,435 | €635 | -€2,800 | -81.5% |
| Trade receivables | 40 | €3,435 | €635 | -€2,800 | -81.5% |
| Cash at bank and in hand | 54/58 | - | €2,347 | +€2,347 | |
| Deferred charges and accrued income | 490/1 | €408 | €138 | -€270 | -66.1% |
| Total equity and liabilities | 10/49 | €5,780 | €4,278 | -€1,503 | -26.0% |
| Equity | 10/15 | -€77,719 | -€86,448 | -€8,729 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,919 | -€92,648 | -€8,729 | -10.4% |
| Amounts payable | 17/49 | €83,499 | €90,725 | +€7,226 | +8.7% |
| Amounts payable after more than one year | 17 | €45,160 | €45,160 | = | 0.0% |
| Financial debts | 170/4 | €45,160 | €45,160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,339 | €45,565 | +€7,226 | +18.8% |
| Financial debts | 43 | €2,000 | - | -€2,000 | |
| Credit institutions | 430/8 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €535 | €873 | +€337 | +63.0% |
| Suppliers | 440/4 | €535 | €873 | +€337 | +63.0% |
| Taxes, remuneration and social security | 45 | €458 | €1,038 | +€580 | +126.5% |
| Taxes | 450/3 | €458 | €1,038 | +€580 | +126.5% |
| Other amounts payable | 47/48 | €35,346 | €43,655 | +€8,309 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €780 | -€440 | -36.1% |
| Other operating charges | 640/8 | €460 | €349 | -€111 | -24.2% |
| Gross operating margin | 9900 | -€3,883 | -€7,107 | -€3,224 | -83.0% |
| Operating profit (loss) | 9901 | -€5,564 | -€8,236 | -€2,672 | -48.0% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €336 | €493 | +€157 | +46.7% |
| Recurring financial charges | 65 | €336 | €493 | +€157 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,894 | -€8,729 | -€2,835 | -48.1% |
| Profit (loss) for the period | 9904 | -€5,894 | -€8,729 | -€2,835 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,894 | -€8,729 | -€2,835 | -48.1% |
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 10 October 2026 via checked.be.