Picron AI: 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.
Picron AI
Largest movements
- Cash +€31,922
up €31,922 (+118%), from €27,034 to €58,956
mainly Net result for the year (+€38,965) and Deferred charges and accrued income (+€1,306)
- Receivables within one year +€4,052
up €4,052 (+72.9%), from €5,560 to €9,613
of which Trade receivables: +€2,750
- Tangible fixed assets +€4,008
new in 2025: €4,008
- Deferred charges and accrued income -€1,306
down €1,306 (-17.5%), from €7,469 to €6,163
- Profit (loss) carried forward +€38,965
up €38,965 (+117%), from €33,443 to €72,408
- Gross operating margin +€9,076
up €9,076 (+21.0%), from €43,168 to €52,244
- Taxes +€2,691
up €2,691 (+30.5%), from €8,820 to €11,510
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 | €40,064 | €78,741 | +€38,677 | +96.5% |
| Fixed assets | 21/28 | - | €4,008 | +€4,008 | |
| Tangible fixed assets | 22/27 | - | €4,008 | +€4,008 | |
| Furniture and vehicles | 24 | - | €4,008 | +€4,008 | |
| Current assets | 29/58 | €40,064 | €74,732 | +€34,669 | +86.5% |
| Amounts receivable within one year | 40/41 | €5,560 | €9,613 | +€4,052 | +72.9% |
| Trade receivables | 40 | €4,750 | €7,500 | +€2,750 | +57.9% |
| Other amounts receivable | 41 | €810 | €2,113 | +€1,302 | +161% |
| Cash at bank and in hand | 54/58 | €27,034 | €58,956 | +€31,922 | +118% |
| Deferred charges and accrued income | 490/1 | €7,469 | €6,163 | -€1,306 | -17.5% |
| Total equity and liabilities | 10/49 | €40,064 | €78,741 | +€38,677 | +96.5% |
| Equity | 10/15 | €33,543 | €72,508 | +€38,965 | +116% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,443 | €72,408 | +€38,965 | +117% |
| Amounts payable | 17/49 | €6,521 | €6,233 | -€288 | -4.4% |
| Amounts payable within one year | 42/48 | €6,521 | €6,233 | -€288 | -4.4% |
| Trade debts | 44 | €1,631 | €1,677 | +€46 | +2.8% |
| Suppliers | 440/4 | €1,631 | €1,677 | +€46 | +2.8% |
| Taxes, remuneration and social security | 45 | €1,543 | €1,500 | -€42 | -2.7% |
| Taxes | 450/3 | €1,543 | €1,500 | -€42 | -2.7% |
| Other amounts payable | 47/48 | €3,347 | €3,055 | -€292 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €517 | +€517 | |
| Other operating charges | 640/8 | €96 | €134 | +€39 | +40.4% |
| Gross operating margin | 9900 | €43,168 | €52,244 | +€9,076 | +21.0% |
| Operating profit (loss) | 9901 | €43,072 | €51,592 | +€8,520 | +19.8% |
| Financial income | 75/76B | €1 | €17 | +€16 | +1,528% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1,528% |
| Financial charges | 65/66B | €811 | €1,135 | +€324 | +39.9% |
| Recurring financial charges | 65 | €811 | €1,135 | +€324 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €42,262 | €50,475 | +€8,213 | +19.4% |
| Income taxes | 67/77 | €8,820 | €11,510 | +€2,691 | +30.5% |
| Profit (loss) for the period | 9904 | €33,443 | €38,965 | +€5,522 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,443 | €38,965 | +€5,522 | +16.5% |
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 24 October 2026 via checked.be.