PICRON CONSULT: 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.
PICRON CONSULT
Largest movements
- Tangible fixed assets -€7,812
down €7,812 (-23.4%), from €33,362 to €25,550
- Receivables within one year +€1,429
up €1,429 (+26.2%), from €5,457 to €6,886
of which Trade receivables: +€1,200
- Cash -€532
down €532 (-13.5%), from €3,932 to €3,400
mainly Short-term financial debts (-€8,000) and Receivables within one year (-€1,429)
- Short-term financial debts -€8,000
down €8,000 (-25.0%), from €32,000 to €24,000
- Profit (loss) carried forward +€1,439
up €1,439 (+147.2%), from €978 to €2,416
- Gross operating margin +€9,566
up €9,566 (+110.5%), from €8,659 to €18,226
- Staff costs +€8,369
new in 2025: €8,369
- Depreciation +€2,113
up €2,113 (+37.1%), from €5,699 to €7,812
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 | €43,076 | €36,452 | -€6,624 | -15.4% |
| Fixed assets | 21/28 | €33,362 | €25,800 | -€7,562 | -22.7% |
| Tangible fixed assets | 22/27 | €33,362 | €25,550 | -€7,812 | -23.4% |
| Furniture and vehicles | 24 | €33,362 | €25,550 | -€7,812 | -23.4% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €9,714 | €10,652 | +€939 | +9.7% |
| Amounts receivable within one year | 40/41 | €5,457 | €6,886 | +€1,429 | +26.2% |
| Trade receivables | 40 | €5,400 | €6,600 | +€1,200 | +22.2% |
| Other amounts receivable | 41 | €57 | €286 | +€229 | +401.1% |
| Cash at bank and in hand | 54/58 | €3,932 | €3,400 | -€532 | -13.5% |
| Deferred charges and accrued income | 490/1 | €324 | €367 | +€42 | +13.1% |
| Total equity and liabilities | 10/49 | €43,076 | €36,452 | -€6,624 | -15.4% |
| Equity | 10/15 | €9,038 | €10,476 | +€1,439 | +15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €978 | €2,416 | +€1,439 | +147.2% |
| Amounts payable | 17/49 | €34,038 | €25,976 | -€8,063 | -23.7% |
| Amounts payable within one year | 42/48 | €33,738 | €25,976 | -€7,763 | -23.0% |
| Financial debts | 43 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Other loans | 439 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Trade debts | 44 | - | €77 | +€77 | |
| Suppliers | 440/4 | - | €77 | +€77 | |
| Other amounts payable | 47/48 | €1,738 | €1,899 | +€161 | +9.3% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | - | €8,369 | +€8,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,699 | €7,812 | +€2,113 | +37.1% |
| Other operating charges | 640/8 | €725 | €559 | -€166 | -22.9% |
| Gross operating margin | 9900 | €8,659 | €18,226 | +€9,566 | +110.5% |
| Operating profit (loss) | 9901 | €2,235 | €1,485 | -€749 | -33.5% |
| Financial charges | 65/66B | €46 | €47 | +€0 | +0.4% |
| Recurring financial charges | 65 | €46 | €47 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,188 | €1,439 | -€750 | -34.3% |
| Profit (loss) for the period | 9904 | €2,188 | €1,439 | -€750 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,188 | €1,439 | -€750 | -34.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.