PIKABOO: 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.
PIKABOO
Largest movements
- Tangible fixed assets -€10,951
down €10,951 (-12.7%), from €86,264 to €75,313
of which Land and buildings: -€10,297
- Receivables within one year -€3,523
down €3,523 (-52.8%), from €6,667 to €3,144
of which Trade receivables: -€4,132
- Cash -€2,375
down €2,375 (-56.4%), from €4,207 to €1,832
mainly Debts after one year (-€11,219) and Net result for the year (-€4,622)
- Debts after one year -€11,219
down €11,219 (-13.5%), from €82,815 to €71,596
- Profit (loss) carried forward -€4,622
down €4,622 (-24.7%), from -€18,729 to -€23,351
- Short-term financial debts +€1,919
new in 2025: €1,919
- Accrued charges and deferred income -€1,900
down €1,900 (-100.0%), from €1,900 to €0
- Gross operating margin -€4,607
down €4,607 (-23.5%), from €19,601 to €14,993
- Other operating charges -€1,812
down €1,812 (-56.1%), from €3,228 to €1,416
- Depreciation -€864
down €864 (-5.9%), from €14,709 to €13,845
- Financial charges -€356
down €356 (-7.7%), from €4,612 to €4,256
- Financial income -€281
down €281 (-86.8%), from €324 to €43
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.
Cash bridge derived
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 | €101,730 | €84,923 | -€16,807 | -16.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €86,449 | €75,498 | -€10,951 | -12.7% |
| Tangible fixed assets | 22/27 | €86,264 | €75,313 | -€10,951 | -12.7% |
| Land and buildings | 22 | €72,543 | €62,245 | -€10,297 | -14.2% |
| Plant, machinery and equipment | 23 | €12,658 | €10,121 | -€2,537 | -20.0% |
| Furniture and vehicles | 24 | €1,064 | €2,947 | +€1,883 | +177.0% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €15,281 | €9,425 | -€5,856 | -38.3% |
| Stocks and contracts in progress | 3 | €3,497 | €3,497 | = | 0.0% |
| Stocks | 30/36 | €3,497 | €3,497 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,667 | €3,144 | -€3,523 | -52.8% |
| Trade receivables | 40 | €6,667 | €2,535 | -€4,132 | -62.0% |
| Other amounts receivable | 41 | €0 | €609 | +€609 | |
| Cash at bank and in hand | 54/58 | €4,207 | €1,832 | -€2,375 | -56.4% |
| Deferred charges and accrued income | 490/1 | €910 | €951 | +€42 | +4.6% |
| Total equity and liabilities | 10/49 | €101,730 | €84,923 | -€16,807 | -16.5% |
| Equity | 10/15 | €1,731 | -€2,891 | -€4,622 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€18,729 | -€23,351 | -€4,622 | -24.7% |
| Amounts payable | 17/49 | €99,999 | €87,814 | -€12,185 | -12.2% |
| Amounts payable after more than one year | 17 | €82,815 | €71,596 | -€11,219 | -13.5% |
| Financial debts | 170/4 | €82,815 | €71,596 | -€11,219 | -13.5% |
| Amounts payable within one year | 42/48 | €15,284 | €16,218 | +€934 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €10,780 | €11,219 | +€440 | +4.1% |
| Financial debts | 43 | - | €1,919 | +€1,919 | |
| Credit institutions | 430/8 | - | €1,919 | +€1,919 | |
| Trade debts | 44 | €1,386 | €377 | -€1,009 | -72.8% |
| Suppliers | 440/4 | €1,386 | €377 | -€1,009 | -72.8% |
| Taxes, remuneration and social security | 45 | €2,857 | €2,578 | -€279 | -9.8% |
| Taxes | 450/3 | €2,857 | €1,578 | -€1,279 | -44.8% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €261 | €124 | -€136 | -52.3% |
| Accrued charges and deferred income | 492/3 | €1,900 | €0 | -€1,900 | -100.0% |
| Non-recurring operating income | 76A | €8,648 | - | -€8,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,709 | €13,845 | -€864 | -5.9% |
| Other operating charges | 640/8 | €3,228 | €1,416 | -€1,812 | -56.1% |
| Gross operating margin | 9900 | €19,601 | €14,993 | -€4,607 | -23.5% |
| Operating profit (loss) | 9901 | €1,664 | -€268 | -€1,932 | |
| Financial income | 75/76B | €324 | €43 | -€281 | -86.8% |
| Recurring financial income | 75 | €324 | €43 | -€281 | -86.8% |
| Financial charges | 65/66B | €4,612 | €4,256 | -€356 | -7.7% |
| Recurring financial charges | 65 | €4,612 | €4,256 | -€356 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,624 | -€4,481 | -€1,857 | -70.8% |
| Income taxes | 67/77 | €152 | €141 | -€11 | -7.2% |
| Profit (loss) for the period | 9904 | -€2,776 | -€4,622 | -€1,846 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,776 | -€4,622 | -€1,846 | -66.5% |
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 12 October 2026 via checked.be.