PIDOT: 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.
PIDOT
Largest movements
- Deferred charges and accrued income +€1,543
up €1,543 (+146%), from €1,054 to €2,596
- Receivables within one year -€998
down €998 (-3.2%), from €31,385 to €30,388
of which Other amounts receivable: -€2,605
- Cash +€711
up €711 (+5.2%), from €13,776 to €14,487
mainly Net result for the year (+€48,471) and Tax, wage and social debts (+€5,065)
- Other debts -€17,387
down €17,387 (-36.1%), from €48,132 to €30,745
- Reserves +€12,471
new in 2026: €12,471
- Tax, wage and social debts +€5,065
new in 2026: €5,065
- Trade debts +€913
up €913 (+160%), from €569 to €1,482
- Accrued charges and deferred income +€758
up €758 (+55.4%), from €1,368 to €2,126
- Gross operating margin +€14,897
up €14,897 (+29.1%), from €51,143 to €66,039
- Taxes +€3,023
up €3,023 (+30.2%), from €10,000 to €13,023
- Depreciation -€1,050
down €1,050 (-34.3%), from €3,059 to €2,009
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,442 | €57,071 | +€1,629 | +2.9% |
| Fixed assets | 21/28 | €9,227 | €9,600 | +€374 | +4.0% |
| Tangible fixed assets | 22/27 | €9,227 | €9,600 | +€374 | +4.0% |
| Land and buildings | 22 | €4,845 | - | -€4,845 | |
| Plant, machinery and equipment | 23 | €2,430 | €1,610 | -€820 | -33.7% |
| Furniture and vehicles | 24 | €1,952 | €7,990 | +€6,038 | +309% |
| Current assets | 29/58 | €46,215 | €47,471 | +€1,256 | +2.7% |
| Amounts receivable within one year | 40/41 | €31,385 | €30,388 | -€998 | -3.2% |
| Trade receivables | 40 | €28,780 | €30,388 | +€1,608 | +5.6% |
| Other amounts receivable | 41 | €2,605 | - | -€2,605 | |
| Cash at bank and in hand | 54/58 | €13,776 | €14,487 | +€711 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,054 | €2,596 | +€1,543 | +146% |
| Total equity and liabilities | 10/49 | €55,442 | €57,071 | +€1,629 | +2.9% |
| Equity | 10/15 | €5,000 | €17,471 | +€12,471 | +249% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €12,471 | +€12,471 | |
| Distributable reserves | 133 | - | €12,471 | +€12,471 | |
| Amounts payable | 17/49 | €50,442 | €39,600 | -€10,842 | -21.5% |
| Amounts payable within one year | 42/48 | €49,074 | €37,474 | -€11,600 | -23.6% |
| Financial debts | 43 | €373 | €183 | -€190 | -51.0% |
| Credit institutions | 430/8 | €373 | €183 | -€190 | -51.0% |
| Trade debts | 44 | €569 | €1,482 | +€913 | +160% |
| Suppliers | 440/4 | €569 | €1,482 | +€913 | +160% |
| Taxes, remuneration and social security | 45 | - | €5,065 | +€5,065 | |
| Taxes | 450/3 | - | €5,065 | +€5,065 | |
| Other amounts payable | 47/48 | €48,132 | €30,745 | -€17,387 | -36.1% |
| Accrued charges and deferred income | 492/3 | €1,368 | €2,126 | +€758 | +55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,059 | €2,009 | -€1,050 | -34.3% |
| Other operating charges | 640/8 | €335 | €767 | +€432 | +129% |
| Non-recurring operating charges | 66A | - | €273 | +€273 | |
| Gross operating margin | 9900 | €51,143 | €66,039 | +€14,897 | +29.1% |
| Operating profit (loss) | 9901 | €47,749 | €62,991 | +€15,242 | +31.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,143 | €1,497 | +€354 | +31.0% |
| Recurring financial charges | 65 | €1,143 | €1,497 | +€354 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €46,606 | €61,494 | +€14,888 | +31.9% |
| Income taxes | 67/77 | €10,000 | €13,023 | +€3,023 | +30.2% |
| Profit (loss) for the period | 9904 | €36,606 | €48,471 | +€11,865 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,606 | €48,471 | +€11,865 | +32.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.