PIER 76: 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.
PIER 76
Largest movements
- Cash -€22,158
down €22,158 (-57.7%), from €38,369 to €16,211
mainly Debts after one year (-€21,656) and Current investments (-€16,464)
- Current investments +€16,464
up €16,464 (+56.6%), from €29,093 to €45,556
- Reserves +€29,673
up €29,673 (+17.6%), from €168,498 to €198,171
of which Distributable reserves: +€29,673
- Debts after one year -€21,656
down €21,656 (-16.3%), from €133,201 to €111,545
- Tax, wage and social debts -€10,279
down €10,279 (-20.7%), from €49,727 to €39,448
- Gross operating margin -€41,030
down €41,030 (-43.7%), from €93,812 to €52,782
- Taxes -€14,645
down €14,645 (-45.4%), from €32,283 to €17,638
- Financial charges +€5,299
up €5,299 (+250%), from €2,118 to €7,417
- Financial income +€1,243
up €1,243 (+27.5%), from €4,518 to €5,761
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 | €403,144 | €396,988 | -€6,157 | -1.5% |
| Fixed assets | 21/28 | €170,782 | €167,826 | -€2,956 | -1.7% |
| Tangible fixed assets | 22/27 | €20,800 | €17,844 | -€2,956 | -14.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,800 | €17,844 | -€2,956 | -14.2% |
| Financial fixed assets | 28 | €149,982 | €149,982 | = | 0.0% |
| Current assets | 29/58 | €232,362 | €229,162 | -€3,201 | -1.4% |
| Amounts receivable after more than one year | 29 | €74,010 | €76,601 | +€2,590 | +3.5% |
| Other amounts receivable | 291 | €74,010 | €76,601 | +€2,590 | +3.5% |
| Amounts receivable within one year | 40/41 | €89,213 | €89,710 | +€498 | +0.6% |
| Trade receivables | 40 | €11,495 | €15,730 | +€4,235 | +36.8% |
| Other amounts receivable | 41 | €77,718 | €73,980 | -€3,737 | -4.8% |
| Current investments | 50/53 | €29,093 | €45,556 | +€16,464 | +56.6% |
| Cash at bank and in hand | 54/58 | €38,369 | €16,211 | -€22,158 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,678 | €1,083 | -€595 | -35.4% |
| Total equity and liabilities | 10/49 | €403,144 | €396,988 | -€6,157 | -1.5% |
| Equity | 10/15 | €184,242 | €213,915 | +€29,673 | +16.1% |
| Contributions | 10/11 | €12,900 | €12,900 | = | 0.0% |
| Reserves | 13 | €168,498 | €198,171 | +€29,673 | +17.6% |
| Non-distributable reserves | 130/1 | €1,142 | €1,142 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,142 | €1,142 | = | 0.0% |
| Distributable reserves | 133 | €167,356 | €197,029 | +€29,673 | +17.7% |
| Profit (loss) carried forward | 14 | €2,844 | €2,844 | = | 0.0% |
| Amounts payable | 17/49 | €218,902 | €183,073 | -€35,829 | -16.4% |
| Amounts payable after more than one year | 17 | €133,201 | €111,545 | -€21,656 | -16.3% |
| Financial debts | 170/4 | €133,201 | €111,545 | -€21,656 | -16.3% |
| Amounts payable within one year | 42/48 | €82,983 | €69,785 | -€13,198 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €20,906 | €21,656 | +€750 | +3.6% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €12,350 | €8,676 | -€3,674 | -29.8% |
| Suppliers | 440/4 | €12,350 | €8,676 | -€3,674 | -29.8% |
| Taxes, remuneration and social security | 45 | €49,727 | €39,448 | -€10,279 | -20.7% |
| Taxes | 450/3 | €49,727 | €39,448 | -€10,279 | -20.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,719 | €1,743 | -€975 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,174 | €2,956 | -€218 | -6.9% |
| Other operating charges | 640/8 | €897 | €860 | -€37 | -4.2% |
| Gross operating margin | 9900 | €93,812 | €52,782 | -€41,030 | -43.7% |
| Operating profit (loss) | 9901 | €89,741 | €48,966 | -€40,774 | -45.4% |
| Financial income | 75/76B | €4,518 | €5,761 | +€1,243 | +27.5% |
| Recurring financial income | 75 | €4,518 | €5,761 | +€1,243 | +27.5% |
| Financial charges | 65/66B | €2,118 | €7,417 | +€5,299 | +250% |
| Recurring financial charges | 65 | €2,118 | €7,417 | +€5,299 | +250% |
| Profit (loss) for the period before taxes | 9903 | €92,141 | €47,311 | -€44,830 | -48.7% |
| Income taxes | 67/77 | €32,283 | €17,638 | -€14,645 | -45.4% |
| Profit (loss) for the period | 9904 | €59,858 | €29,673 | -€30,185 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,858 | €29,673 | -€30,185 | -50.4% |
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 23 October 2026 via checked.be.