PIKO-TECHNOLOGIES: what changed
Two fiscal 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.
PIKO-TECHNOLOGIES
Largest movements
- Receivables within one year -€3,811
down €3,811 (-46.5%), from €8,195 to €4,384
of which Other amounts receivable: -€2,243
- Tangible fixed assets -€999
down €999 (-39.9%), from €2,507 to €1,508
- Cash +€217
up €217 (+11.0%), from €1,982 to €2,200
mainly Other debts (+€216,980) and Accrued charges and deferred income (+€42,384)
- Profit (loss) carried forward -€238,385
down €238,385 (-9.5%), from -€2.5m to -€2.7m
- Other debts +€216,980
up €216,980 (+10.7%), from €2.0m to €2.3m
- Accrued charges and deferred income +€42,384
up €42,384 (+29.4%), from €144,168 to €186,552
- Trade debts -€25,597
down €25,597 (-83.9%), from €30,493 to €4,896
- Gross operating margin +€153,466
up €153,466 (+44.1%), from -€347,891 to -€194,426
From the 31-01-2025 result to the 31-12-2025 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 31-01-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-01-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,710 | €8,091 | -€4,619 | -36.3% |
| Fixed assets | 21/28 | €2,507 | €1,508 | -€999 | -39.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,507 | €1,508 | -€999 | -39.9% |
| Plant, machinery and equipment | 23 | €2,507 | €1,508 | -€999 | -39.9% |
| Current assets | 29/58 | €10,203 | €6,583 | -€3,619 | -35.5% |
| Amounts receivable within one year | 40/41 | €8,195 | €4,384 | -€3,811 | -46.5% |
| Trade receivables | 40 | €1,569 | €0 | -€1,569 | -100.0% |
| Other amounts receivable | 41 | €6,626 | €4,384 | -€2,243 | -33.8% |
| Cash at bank and in hand | 54/58 | €1,982 | €2,200 | +€217 | +11.0% |
| Deferred charges and accrued income | 490/1 | €25 | €0 | -€25 | -100.0% |
| Total equity and liabilities | 10/49 | €12,710 | €8,091 | -€4,619 | -36.3% |
| Equity | 10/15 | -€2,197,576 | -€2,435,962 | -€238,385 | -10.8% |
| Contributions | 10/11 | €300,040 | €300,040 | = | 0.0% |
| Capital | 10 | €300,040 | €300,040 | = | 0.0% |
| Issued capital | 100 | €300,040 | €300,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,497,616 | -€2,736,002 | -€238,385 | -9.5% |
| Amounts payable | 17/49 | €2,210,286 | €2,444,053 | +€233,767 | +10.6% |
| Amounts payable within one year | 42/48 | €2,066,118 | €2,257,501 | +€191,383 | +9.3% |
| Trade debts | 44 | €30,493 | €4,896 | -€25,597 | -83.9% |
| Suppliers | 440/4 | €30,493 | €4,896 | -€25,597 | -83.9% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,035,625 | €2,252,605 | +€216,980 | +10.7% |
| Accrued charges and deferred income | 492/3 | €144,168 | €186,552 | +€42,384 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,069 | €999 | -€69 | -6.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€347,891 | -€194,426 | +€153,466 | +44.1% |
| Operating profit (loss) | 9901 | -€349,347 | -€195,825 | +€153,522 | +43.9% |
| Financial income | 75/76B | €1,853 | €57 | -€1,796 | -96.9% |
| Recurring financial income | 75 | €1,853 | €57 | -€1,796 | -96.9% |
| Financial charges | 65/66B | €41,604 | €42,618 | +€1,013 | +2.4% |
| Recurring financial charges | 65 | €41,604 | €42,618 | +€1,013 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€389,098 | -€238,385 | +€150,713 | +38.7% |
| Profit (loss) for the period | 9904 | -€389,098 | -€238,385 | +€150,713 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€389,098 | -€238,385 | +€150,713 | +38.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.