PIERRE TACHENION: 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.
PIERRE TACHENION
Largest movements
- Cash +€46,369
up €46,369 (+153%), from €30,221 to €76,590
mainly Net result for the year (+€35,681) and Tax, wage and social debts (+€10,493)
- Reserves +€35,681
up €35,681 (+246%), from €14,495 to €50,176
- Tax, wage and social debts +€10,493
up €10,493 (+89.2%), from €11,764 to €22,257
- Trade debts +€916
up €916 (+378%), from €242 to €1,158
- Gross operating margin +€26,664
up €26,664 (+123%), from €21,754 to €48,418
- Taxes +€5,466
up €5,466 (+79.6%), from €6,866 to €12,332
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 | €30,221 | €76,590 | +€46,369 | +153% |
| Current assets | 29/58 | €30,221 | €76,590 | +€46,369 | +153% |
| Cash at bank and in hand | 54/58 | €30,221 | €76,590 | +€46,369 | +153% |
| Total equity and liabilities | 10/49 | €30,221 | €76,590 | +€46,369 | +153% |
| Equity | 10/15 | €17,495 | €53,176 | +€35,681 | +204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,495 | €50,176 | +€35,681 | +246% |
| Distributable reserves | 133 | €14,495 | €50,176 | +€35,681 | +246% |
| Amounts payable | 17/49 | €12,726 | €23,414 | +€10,688 | +84.0% |
| Amounts payable within one year | 42/48 | €12,006 | €23,414 | +€11,408 | +95.0% |
| Trade debts | 44 | €242 | €1,158 | +€916 | +378% |
| Suppliers | 440/4 | €242 | €1,158 | +€916 | +378% |
| Taxes, remuneration and social security | 45 | €11,764 | €22,257 | +€10,493 | +89.2% |
| Taxes | 450/3 | €11,764 | €22,257 | +€10,493 | +89.2% |
| Accrued charges and deferred income | 492/3 | €720 | - | -€720 | |
| Other operating charges | 640/8 | €387 | €590 | +€202 | +52.3% |
| Gross operating margin | 9900 | €21,754 | €48,418 | +€26,664 | +123% |
| Operating profit (loss) | 9901 | €21,367 | €47,829 | +€26,462 | +124% |
| Financial income | 75/76B | - | €196 | +€196 | |
| Recurring financial income | 75 | - | €196 | +€196 | |
| Financial charges | 65/66B | €6 | €11 | +€5 | +91.8% |
| Recurring financial charges | 65 | €6 | €11 | +€5 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €21,361 | €48,013 | +€26,652 | +125% |
| Income taxes | 67/77 | €6,866 | €12,332 | +€5,466 | +79.6% |
| Profit (loss) for the period | 9904 | €14,495 | €35,681 | +€21,186 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €14,495 | €35,681 | +€21,186 | +146% |
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 21 October 2026 via checked.be.