Pictolumen: 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.
Pictolumen
Largest movements
- Cash +€20,790
up €20,790 (+168%), from €12,365 to €33,155
mainly Net result for the year (+€35,359) and Tax, wage and social debts (+€10,492)
- Receivables within one year +€10,478
up €10,478 (+124%), from €8,440 to €18,917
of which Other amounts receivable: +€9,000
- Tangible fixed assets +€5,391
up €5,391 (+338%), from €1,594 to €6,985
- Profit (loss) carried forward +€35,359
up €35,359 (+781%), from €4,525 to €39,885
- Tax, wage and social debts +€10,492
up €10,492 (+267%), from €3,932 to €14,424
- Other debts -€8,489
down €8,489 (-77.2%), from €10,995 to €2,506
- Accrued charges and deferred income -€800
no longer reported in 2025 (was €800)
- Gross operating margin +€38,755
up €38,755 (+562%), from €6,899 to €45,654
- Taxes +€8,262
up €8,262 (+721%), from €1,146 to €9,407
- Other operating charges -€1,175
no longer reported in 2025 (was €1,175)
- Depreciation +€672
up €672 (+1,356%), from €50 to €721
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 | €22,400 | €59,057 | +€36,658 | +164% |
| Fixed assets | 21/28 | €1,594 | €6,985 | +€5,391 | +338% |
| Tangible fixed assets | 22/27 | €1,594 | €6,985 | +€5,391 | +338% |
| Furniture and vehicles | 24 | €1,594 | €6,985 | +€5,391 | +338% |
| Current assets | 29/58 | €20,805 | €52,072 | +€31,267 | +150% |
| Amounts receivable within one year | 40/41 | €8,440 | €18,917 | +€10,478 | +124% |
| Trade receivables | 40 | €8,440 | €9,917 | +€1,478 | +17.5% |
| Other amounts receivable | 41 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €12,365 | €33,155 | +€20,790 | +168% |
| Total equity and liabilities | 10/49 | €22,400 | €59,057 | +€36,658 | +164% |
| Equity | 10/15 | €6,525 | €41,885 | +€35,359 | +542% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,525 | €39,885 | +€35,359 | +781% |
| Amounts payable | 17/49 | €15,874 | €17,173 | +€1,299 | +8.2% |
| Amounts payable within one year | 42/48 | €15,074 | €17,173 | +€2,099 | +13.9% |
| Trade debts | 44 | €148 | €243 | +€96 | +64.8% |
| Suppliers | 440/4 | €148 | €243 | +€96 | +64.8% |
| Taxes, remuneration and social security | 45 | €3,932 | €14,424 | +€10,492 | +267% |
| Taxes | 450/3 | €3,932 | €14,424 | +€10,492 | +267% |
| Other amounts payable | 47/48 | €10,995 | €2,506 | -€8,489 | -77.2% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €721 | +€672 | +1,356% |
| Other operating charges | 640/8 | €1,175 | - | -€1,175 | |
| Gross operating margin | 9900 | €6,899 | €45,654 | +€38,755 | +562% |
| Operating profit (loss) | 9901 | €5,675 | €44,933 | +€39,258 | +692% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4 | €166 | +€162 | +4,327% |
| Recurring financial charges | 65 | €4 | €166 | +€162 | +4,327% |
| Profit (loss) for the period before taxes | 9903 | €5,671 | €44,767 | +€39,096 | +689% |
| Income taxes | 67/77 | €1,146 | €9,407 | +€8,262 | +721% |
| Profit (loss) for the period | 9904 | €4,525 | €35,359 | +€30,834 | +681% |
| Profit (loss) for the period to be appropriated | 9905 | €4,525 | €35,359 | +€30,834 | +681% |
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 29 October 2026 via checked.be.