PictA-consult: 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.
PictA-consult
Largest movements
- Tangible fixed assets +€22,005
up €22,005 (+256%), from €8,612 to €30,617
of which Furniture and vehicles: +€12,096
- Cash -€11,926
down €11,926 (-17.7%), from €67,460 to €55,533
mainly Investment in fixed assets (net) (-€31,301) and Other debts (-€24,500)
- Deferred charges and accrued income -€2,522
down €2,522 (-51.3%), from €4,915 to €2,393
- Receivables within one year +€1,221
up €1,221 (+4.3%), from €28,642 to €29,863
of which Trade receivables: +€3,896
- Reserves +€40,955
up €40,955 (+125%), from €32,720 to €73,675
of which Distributable reserves: +€40,955
- Other debts -€24,500
down €24,500 (-70.0%), from €35,000 to €10,500
- Trade debts -€4,794
down €4,794 (-67.6%), from €7,091 to €2,297
- Tax, wage and social debts -€2,883
down €2,883 (-17.0%), from €16,980 to €14,097
- Gross operating margin -€39,104
down €39,104 (-36.9%), from €105,957 to €66,854
- Taxes -€8,041
down €8,041 (-33.9%), from €23,736 to €15,695
- Depreciation -€6,114
down €6,114 (-39.7%), from €15,410 to €9,296
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 | €109,629 | €118,407 | +€8,778 | +8.0% |
| Fixed assets | 21/28 | €8,612 | €30,617 | +€22,005 | +256% |
| Tangible fixed assets | 22/27 | €8,612 | €30,617 | +€22,005 | +256% |
| Plant, machinery and equipment | 23 | €2,319 | €7,728 | +€5,409 | +233% |
| Furniture and vehicles | 24 | €6,293 | €18,389 | +€12,096 | +192% |
| Other tangible fixed assets | 26 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €101,017 | €87,790 | -€13,227 | -13.1% |
| Amounts receivable within one year | 40/41 | €28,642 | €29,863 | +€1,221 | +4.3% |
| Trade receivables | 40 | €19,077 | €22,974 | +€3,896 | +20.4% |
| Other amounts receivable | 41 | €9,565 | €6,890 | -€2,675 | -28.0% |
| Cash at bank and in hand | 54/58 | €67,460 | €55,533 | -€11,926 | -17.7% |
| Deferred charges and accrued income | 490/1 | €4,915 | €2,393 | -€2,522 | -51.3% |
| Total equity and liabilities | 10/49 | €109,629 | €118,407 | +€8,778 | +8.0% |
| Equity | 10/15 | €50,558 | €91,513 | +€40,955 | +81.0% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €32,720 | €73,675 | +€40,955 | +125% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,860 | €71,815 | +€40,955 | +133% |
| Profit (loss) carried forward | 14 | €5,638 | €5,638 | = | 0.0% |
| Amounts payable | 17/49 | €59,071 | €26,894 | -€32,177 | -54.5% |
| Amounts payable within one year | 42/48 | €59,071 | €26,894 | -€32,177 | -54.5% |
| Trade debts | 44 | €7,091 | €2,297 | -€4,794 | -67.6% |
| Suppliers | 440/4 | €7,091 | €2,297 | -€4,794 | -67.6% |
| Taxes, remuneration and social security | 45 | €16,980 | €14,097 | -€2,883 | -17.0% |
| Taxes | 450/3 | €16,980 | €14,097 | -€2,883 | -17.0% |
| Other amounts payable | 47/48 | €35,000 | €10,500 | -€24,500 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,410 | €9,296 | -€6,114 | -39.7% |
| Other operating charges | 640/8 | €1,995 | €2,174 | +€179 | +9.0% |
| Gross operating margin | 9900 | €105,957 | €66,854 | -€39,104 | -36.9% |
| Operating profit (loss) | 9901 | €88,552 | €55,383 | -€33,169 | -37.5% |
| Financial income | 75/76B | €1,228 | €1,306 | +€78 | +6.4% |
| Recurring financial income | 75 | €1,228 | €1,306 | +€78 | +6.4% |
| Financial charges | 65/66B | €184 | €40 | -€144 | -78.3% |
| Recurring financial charges | 65 | €184 | €40 | -€144 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €89,597 | €56,650 | -€32,947 | -36.8% |
| Income taxes | 67/77 | €23,736 | €15,695 | -€8,041 | -33.9% |
| Profit (loss) for the period | 9904 | €65,860 | €40,955 | -€24,906 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,860 | €40,955 | -€24,906 | -37.8% |
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 23 October 2026 via checked.be.