Picoux Productions: 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.
Picoux Productions
Largest movements
- Cash +€18,263
up €18,263 (+318%), from €5,736 to €23,999
mainly Net result for the year (+€9,834) and Trade debts (+€6,156)
- Receivables within one year -€3,889
down €3,889 (-29.3%), from €13,266 to €9,378
of which Other amounts receivable: -€4,016
- Stocks and contracts +€2,500
new in 2026: €2,500
- Trade debts +€6,156
up €6,156 (+11,728%), from €52 to €6,209
- Reserves +€6,116
up €6,116 (+37.1%), from €16,467 to €22,584
- Profit (loss) carried forward +€3,718
no longer reported in 2026 (was -€3,718)
- Tax, wage and social debts +€884
new in 2026: €884
- Gross operating margin +€17,468
up €17,468, from -€2,226 to €15,242
- Taxes +€2,207
new in 2026: €2,207
- Financial charges +€1,641
up €1,641 (+110%), from €1,485 to €3,127
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,002 | €35,876 | +€16,874 | +88.8% |
| Current assets | 29/58 | €19,002 | €35,876 | +€16,874 | +88.8% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €13,266 | €9,378 | -€3,889 | -29.3% |
| Trade receivables | 40 | - | €127 | +€127 | |
| Other amounts receivable | 41 | €13,266 | €9,251 | -€4,016 | -30.3% |
| Cash at bank and in hand | 54/58 | €5,736 | €23,999 | +€18,263 | +318% |
| Total equity and liabilities | 10/49 | €19,002 | €35,876 | +€16,874 | +88.8% |
| Equity | 10/15 | €18,950 | €28,784 | +€9,834 | +51.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,467 | €22,584 | +€6,116 | +37.1% |
| Distributable reserves | 133 | €16,467 | €22,584 | +€6,116 | +37.1% |
| Profit (loss) carried forward | 14 | -€3,718 | - | +€3,718 | |
| Amounts payable | 17/49 | €52 | €7,093 | +€7,040 | +13,412% |
| Amounts payable within one year | 42/48 | €52 | €7,093 | +€7,040 | +13,412% |
| Trade debts | 44 | €52 | €6,209 | +€6,156 | +11,728% |
| Suppliers | 440/4 | €52 | €6,209 | +€6,156 | +11,728% |
| Taxes, remuneration and social security | 45 | - | €884 | +€884 | |
| Taxes | 450/3 | - | €884 | +€884 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,226 | €15,242 | +€17,468 | |
| Operating profit (loss) | 9901 | -€2,731 | €14,722 | +€17,453 | |
| Financial income | 75/76B | €499 | €445 | -€54 | -10.8% |
| Recurring financial income | 75 | €499 | €445 | -€54 | -10.8% |
| Financial charges | 65/66B | €1,485 | €3,127 | +€1,641 | +110% |
| Recurring financial charges | 65 | €1,485 | €3,127 | +€1,641 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€3,718 | €12,041 | +€15,758 | |
| Income taxes | 67/77 | - | €2,207 | +€2,207 | |
| Profit (loss) for the period | 9904 | -€3,718 | €9,834 | +€13,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,718 | €9,834 | +€13,552 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.