PICTR: 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.
PICTR
Largest movements
- Cash +€5,268
up €5,268 (+34.4%), from €15,296 to €20,564
mainly Net result for the year (+€9,875) and Depreciation (+€3,671)
- Receivables within one year +€1,632
up €1,632 (+12.6%), from €13,002 to €14,635
of which Trade receivables: +€1,481
- Tangible fixed assets -€1,249
down €1,249 (-15.1%), from €8,243 to €6,995
of which Furniture and vehicles: -€2,462
- Deferred charges and accrued income -€640
down €640 (-22.0%), from €2,910 to €2,269
- Reserves +€9,875
up €9,875 (+41.5%), from €23,799 to €33,675
- Trade debts -€4,356
down €4,356 (-98.5%), from €4,424 to €68
- Other debts -€743
down €743 (-17.2%), from €4,325 to €3,582
- Depreciation +€1,144
up €1,144 (+45.2%), from €2,527 to €3,671
- Gross operating margin +€770
up €770 (+4.1%), from €18,714 to €19,484
- Staff costs +€536
up €536 (+1,082%), from €50 to €586
- Other operating charges -€356
down €356 (-57.8%), from €617 to €261
- Financial charges +€284
up €284 (+563%), from €50 to €334
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 | €39,451 | €44,462 | +€5,011 | +12.7% |
| Fixed assets | 21/28 | €8,243 | €6,995 | -€1,249 | -15.1% |
| Tangible fixed assets | 22/27 | €8,243 | €6,995 | -€1,249 | -15.1% |
| Plant, machinery and equipment | 23 | €2,216 | €3,429 | +€1,213 | +54.7% |
| Furniture and vehicles | 24 | €6,027 | €3,566 | -€2,462 | -40.8% |
| Current assets | 29/58 | €31,208 | €37,467 | +€6,260 | +20.1% |
| Amounts receivable within one year | 40/41 | €13,002 | €14,635 | +€1,632 | +12.6% |
| Trade receivables | 40 | €12,286 | €13,767 | +€1,481 | +12.1% |
| Other amounts receivable | 41 | €716 | €868 | +€152 | +21.2% |
| Cash at bank and in hand | 54/58 | €15,296 | €20,564 | +€5,268 | +34.4% |
| Deferred charges and accrued income | 490/1 | €2,910 | €2,269 | -€640 | -22.0% |
| Total equity and liabilities | 10/49 | €39,451 | €44,462 | +€5,011 | +12.7% |
| Equity | 10/15 | €25,799 | €35,675 | +€9,875 | +38.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,799 | €33,675 | +€9,875 | +41.5% |
| Distributable reserves | 133 | €23,799 | €33,675 | +€9,875 | +41.5% |
| Amounts payable | 17/49 | €13,651 | €8,787 | -€4,864 | -35.6% |
| Amounts payable within one year | 42/48 | €13,651 | €8,508 | -€5,144 | -37.7% |
| Trade debts | 44 | €4,424 | €68 | -€4,356 | -98.5% |
| Suppliers | 440/4 | €4,424 | €68 | -€4,356 | -98.5% |
| Taxes, remuneration and social security | 45 | €4,903 | €4,858 | -€45 | -0.9% |
| Taxes | 450/3 | €4,903 | €4,858 | -€45 | -0.9% |
| Other amounts payable | 47/48 | €4,325 | €3,582 | -€743 | -17.2% |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Remuneration, social security and pensions | 62 | €50 | €586 | +€536 | +1,082% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,527 | €3,671 | +€1,144 | +45.2% |
| Other operating charges | 640/8 | €617 | €261 | -€356 | -57.8% |
| Gross operating margin | 9900 | €18,714 | €19,484 | +€770 | +4.1% |
| Operating profit (loss) | 9901 | €15,520 | €14,967 | -€554 | -3.6% |
| Financial income | 75/76B | €10 | €100 | +€90 | +902% |
| Recurring financial income | 75 | €10 | €100 | +€90 | +902% |
| Financial charges | 65/66B | €50 | €334 | +€284 | +563% |
| Recurring financial charges | 65 | €50 | €334 | +€284 | +563% |
| Profit (loss) for the period before taxes | 9903 | €15,480 | €14,733 | -€747 | -4.8% |
| Income taxes | 67/77 | €4,903 | €4,858 | -€45 | -0.9% |
| Profit (loss) for the period | 9904 | €10,577 | €9,875 | -€702 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,577 | €9,875 | -€702 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.