PIERRE PLANT: what changed
PIERRE PLANT
Largest movements
- Cash +€3,899
up €3,899 (+49.1%), from €7,936 to €11,835
mainly Trade debts (+€10,634) and Other debts (+€0)
- Receivables within one year +€3,106
up €3,106 (+39.6%), from €7,851 to €10,957
of which Trade receivables: +€2,393
- Trade debts +€10,634
up €10,634 (+379%), from €2,805 to €13,439
- Reserves -€2,812
down €2,812 (-3.7%), from €76,288 to €73,476
of which Distributable reserves: -€2,812
- Gross operating margin -€12,467
down €12,467, from €10,578 to -€1,889
- Taxes -€1,674
down €1,674 (-100%), from €1,674 to €0
- Other operating charges -€1,272
down €1,272 (-59.4%), from €2,142 to €870
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,289 | €108,294 | +€7,005 | +6.9% |
| Fixed assets | 21/28 | €85,502 | €85,502 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €85,502 | €85,502 | -€0 | 0.0% |
| Land and buildings | 22 | €85,502 | €85,502 | -€0 | 0.0% |
| Current assets | 29/58 | €15,787 | €22,792 | +€7,005 | +44.4% |
| Amounts receivable within one year | 40/41 | €7,851 | €10,957 | +€3,106 | +39.6% |
| Trade receivables | 40 | €7,847 | €10,240 | +€2,393 | +30.5% |
| Other amounts receivable | 41 | €4 | €717 | +€713 | +17,826% |
| Cash at bank and in hand | 54/58 | €7,936 | €11,835 | +€3,899 | +49.1% |
| Total equity and liabilities | 10/49 | €101,289 | €108,294 | +€7,005 | +6.9% |
| Equity | 10/15 | €92,196 | €89,384 | -€2,812 | -3.0% |
| Contributions | 10/11 | €4,322 | €4,322 | +€0 | 0.0% |
| Reserves | 13 | €76,288 | €73,476 | -€2,812 | -3.7% |
| Non-distributable reserves | 130/1 | €432 | €432 | +€0 | +0.1% |
| Reserves not available under the articles | 1311 | €432 | €432 | +€0 | +0.1% |
| Distributable reserves | 133 | €75,855 | €73,043 | -€2,812 | -3.7% |
| Profit (loss) carried forward | 14 | €11,586 | €11,586 | +€0 | 0.0% |
| Amounts payable | 17/49 | €9,093 | €18,910 | +€9,817 | +108% |
| Amounts payable within one year | 42/48 | €9,093 | €18,910 | +€9,817 | +108% |
| Trade debts | 44 | €2,805 | €13,439 | +€10,634 | +379% |
| Suppliers | 440/4 | €2,805 | €13,439 | +€10,634 | +379% |
| Taxes, remuneration and social security | 45 | €2,491 | €1,674 | -€817 | -32.8% |
| Taxes | 450/3 | €2,491 | €1,674 | -€817 | -32.8% |
| Other amounts payable | 47/48 | €3,797 | €3,797 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,142 | €870 | -€1,272 | -59.4% |
| Gross operating margin | 9900 | €10,578 | -€1,889 | -€12,467 | |
| Operating profit (loss) | 9901 | €8,436 | -€2,758 | -€11,194 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €72 | €54 | -€18 | -25.6% |
| Recurring financial charges | 65 | €72 | €54 | -€18 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €8,368 | -€2,812 | -€11,180 | |
| Income taxes | 67/77 | €1,674 | €0 | -€1,674 | -100% |
| Profit (loss) for the period | 9904 | €6,694 | -€2,812 | -€9,506 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,694 | -€2,812 | -€9,506 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.