PIERRABOIS: 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.
PIERRABOIS
Largest movements
- Tangible fixed assets -€8,235
down €8,235 (-36.6%), from €22,517 to €14,282
of which Furniture and vehicles: -€4,556
- Cash +€2,294
up €2,294 (+152%), from €1,512 to €3,806
mainly Depreciation (+€9,025) and Receivables within one year (+€1,234)
- Receivables within one year -€1,234
down €1,234 (-17.6%), from €7,011 to €5,776
of which Other amounts receivable: -€955
- Current portion of long-term debt -€3,580
no longer reported in 2025 (was €3,580)
- Profit (loss) carried forward -€3,542
down €3,542 (-40.7%), from -€8,692 to -€12,233
- Gross operating margin -€2,807
down €2,807 (-29.7%), from €9,468 to €6,661
- Other operating charges +€689
up €689 (+231%), from €298 to €987
- Depreciation -€312
down €312 (-3.3%), from €9,337 to €9,025
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 | €33,685 | €26,408 | -€7,276 | -21.6% |
| Fixed assets | 21/28 | €25,062 | €16,647 | -€8,414 | -33.6% |
| Intangible fixed assets | 21 | €645 | €465 | -€180 | -27.9% |
| Tangible fixed assets | 22/27 | €22,517 | €14,282 | -€8,235 | -36.6% |
| Land and buildings | 22 | €1,806 | €1,743 | -€63 | -3.5% |
| Plant, machinery and equipment | 23 | €12,204 | €8,587 | -€3,616 | -29.6% |
| Furniture and vehicles | 24 | €8,507 | €3,952 | -€4,556 | -53.5% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €8,623 | €9,761 | +€1,138 | +13.2% |
| Amounts receivable within one year | 40/41 | €7,011 | €5,776 | -€1,234 | -17.6% |
| Trade receivables | 40 | €5,404 | €5,124 | -€280 | -5.2% |
| Other amounts receivable | 41 | €1,607 | €652 | -€955 | -59.4% |
| Cash at bank and in hand | 54/58 | €1,512 | €3,806 | +€2,294 | +152% |
| Deferred charges and accrued income | 490/1 | €99 | €178 | +€79 | +79.1% |
| Total equity and liabilities | 10/49 | €33,685 | €26,408 | -€7,276 | -21.6% |
| Equity | 10/15 | €14,368 | €10,827 | -€3,542 | -24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| 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 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,692 | -€12,233 | -€3,542 | -40.7% |
| Amounts payable | 17/49 | €19,316 | €15,581 | -€3,735 | -19.3% |
| Amounts payable within one year | 42/48 | €19,316 | €15,581 | -€3,735 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €3,580 | - | -€3,580 | |
| Trade debts | 44 | €877 | €830 | -€46 | -5.3% |
| Suppliers | 440/4 | €877 | €830 | -€46 | -5.3% |
| Taxes, remuneration and social security | 45 | €725 | €934 | +€208 | +28.7% |
| Taxes | 450/3 | €725 | €934 | +€208 | +28.7% |
| Other amounts payable | 47/48 | €14,134 | €13,817 | -€317 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,337 | €9,025 | -€312 | -3.3% |
| Other operating charges | 640/8 | €298 | €987 | +€689 | +231% |
| Gross operating margin | 9900 | €9,468 | €6,661 | -€2,807 | -29.7% |
| Operating profit (loss) | 9901 | -€167 | -€3,351 | -€3,185 | -1,911% |
| Financial income | 75/76B | €10 | €10 | = | 0.0% |
| Recurring financial income | 75 | €10 | €10 | = | 0.0% |
| Financial charges | 65/66B | €161 | €199 | +€38 | +23.9% |
| Recurring financial charges | 65 | €161 | €88 | -€73 | -45.3% |
| Non-recurring financial charges | 66B | - | €111 | +€111 | |
| Profit (loss) for the period before taxes | 9903 | -€317 | -€3,540 | -€3,223 | -1,016% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€317 | -€3,542 | -€3,224 | -1,017% |
| Profit (loss) for the period to be appropriated | 9905 | -€317 | -€3,542 | -€3,224 | -1,017% |
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.