PIDERA: 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.
PIDERA
Largest movements
- Cash +€53,168
up €53,168 (+24.5%), from €216,662 to €269,830
mainly Net result for the year (+€41,674) and Other debts (+€31,105)
- Tangible fixed assets -€19,710
down €19,710 (-32.6%), from €60,463 to €40,753
of which Furniture and vehicles: -€16,515
- Other debts +€31,105
up €31,105 (+93.0%), from €33,455 to €64,560
- Reserves -€13,806
down €13,806 (-5.6%), from €247,138 to €233,332
of which Distributable reserves: -€13,806
- Tax, wage and social debts +€9,841
up €9,841 (+245.7%), from €4,005 to €13,845
- Trade debts +€4,355
up €4,355 (+124.5%), from €3,498 to €7,853
- Gross operating margin -€5,205
down €5,205 (-6.2%), from €83,472 to €78,267
- Depreciation +€4,732
up €4,732 (+31.6%), from €14,978 to €19,710
- Taxes -€2,151
down €2,151 (-12.0%), from €17,982 to €15,831
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 | €307,278 | €338,773 | +€31,495 | +10.2% |
| Fixed assets | 21/28 | €60,463 | €40,753 | -€19,710 | -32.6% |
| Tangible fixed assets | 22/27 | €60,463 | €40,753 | -€19,710 | -32.6% |
| Plant, machinery and equipment | 23 | €4,065 | €1,395 | -€2,670 | -65.7% |
| Furniture and vehicles | 24 | €52,697 | €36,182 | -€16,515 | -31.3% |
| Other tangible fixed assets | 26 | €3,701 | €3,176 | -€525 | -14.2% |
| Current assets | 29/58 | €246,816 | €298,021 | +€51,205 | +20.7% |
| Amounts receivable within one year | 40/41 | €28,414 | €26,364 | -€2,050 | -7.2% |
| Trade receivables | 40 | €28,414 | €26,364 | -€2,050 | -7.2% |
| Cash at bank and in hand | 54/58 | €216,662 | €269,830 | +€53,168 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,740 | €1,827 | +€87 | +5.0% |
| Total equity and liabilities | 10/49 | €307,278 | €338,773 | +€31,495 | +10.2% |
| Equity | 10/15 | €266,320 | €252,515 | -€13,806 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €247,138 | €233,332 | -€13,806 | -5.6% |
| 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 | €245,278 | €231,472 | -€13,806 | -5.6% |
| Profit (loss) carried forward | 14 | €12,982 | €12,983 | +€0 | 0.0% |
| Amounts payable | 17/49 | €40,958 | €86,259 | +€45,301 | +110.6% |
| Amounts payable within one year | 42/48 | €40,958 | €86,259 | +€45,301 | +110.6% |
| Trade debts | 44 | €3,498 | €7,853 | +€4,355 | +124.5% |
| Suppliers | 440/4 | €3,498 | €7,853 | +€4,355 | +124.5% |
| Taxes, remuneration and social security | 45 | €4,005 | €13,845 | +€9,841 | +245.7% |
| Taxes | 450/3 | €4,005 | €13,845 | +€9,841 | +245.7% |
| Other amounts payable | 47/48 | €33,455 | €64,560 | +€31,105 | +93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,978 | €19,710 | +€4,732 | +31.6% |
| Other operating charges | 640/8 | €1,047 | €852 | -€195 | -18.6% |
| Gross operating margin | 9900 | €83,472 | €78,267 | -€5,205 | -6.2% |
| Operating profit (loss) | 9901 | €67,447 | €57,705 | -€9,742 | -14.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €194 | €199 | +€5 | +2.6% |
| Recurring financial charges | 65 | €194 | €199 | +€5 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €67,258 | €57,506 | -€9,752 | -14.5% |
| Income taxes | 67/77 | €17,982 | €15,831 | -€2,151 | -12.0% |
| Profit (loss) for the period | 9904 | €49,276 | €41,674 | -€7,601 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,276 | €41,674 | -€7,601 | -15.4% |
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 10 October 2026 via checked.be.