PILOFT2: 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.
PILOFT2
Largest movements
- Receivables within one year +€18,394
up €18,394, from €0 to €18,394
of which Trade receivables: +€18,394
- Cash +€7,231
up €7,231 (+294.9%), from €2,452 to €9,684
mainly Trade debts (+€12,984) and Other debts (+€12,150)
- Deferred charges and accrued income -€800
down €800 (-100.0%), from €800 to €0
- Trade debts +€12,984
up €12,984 (+3818.7%), from €340 to €13,324
- Other debts +€12,150
up €12,150 (+193.3%), from €6,287 to €18,437
- Gross operating margin +€3,345
up €3,345, from -€3,061 to €284
- Purchases and services -€3,061
no longer reported in 2025 (was €3,061)
- Financial charges -€130
down €130 (-100.0%), from €130 to €0
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 | €3,252 | €28,078 | +€24,826 | +763.3% |
| Current assets | 29/58 | €3,252 | €28,078 | +€24,826 | +763.3% |
| Amounts receivable within one year | 40/41 | €0 | €18,394 | +€18,394 | |
| Trade receivables | 40 | - | €18,394 | +€18,394 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,452 | €9,684 | +€7,231 | +294.9% |
| Deferred charges and accrued income | 490/1 | €800 | €0 | -€800 | -100.0% |
| Total equity and liabilities | 10/49 | €3,252 | €28,078 | +€24,826 | +763.3% |
| Equity | 10/15 | -€3,632 | -€3,682 | -€50 | -1.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,632 | -€6,682 | -€50 | -0.7% |
| Amounts payable | 17/49 | €6,885 | €31,760 | +€24,875 | +361.3% |
| Amounts payable within one year | 42/48 | €6,627 | €31,760 | +€25,134 | +379.3% |
| Trade debts | 44 | €340 | €13,324 | +€12,984 | +3818.7% |
| Suppliers | 440/4 | €340 | €13,324 | +€12,984 | +3818.7% |
| Other amounts payable | 47/48 | €6,287 | €18,437 | +€12,150 | +193.3% |
| Accrued charges and deferred income | 492/3 | €258 | €0 | -€258 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,061 | - | -€3,061 | |
| Other operating charges | 640/8 | €340 | €342 | +€2 | +0.7% |
| Gross operating margin | 9900 | -€3,061 | €284 | +€3,345 | |
| Operating profit (loss) | 9901 | -€3,401 | -€59 | +€3,343 | +98.3% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €130 | €0 | -€130 | -100.0% |
| Recurring financial charges | 65 | €130 | €0 | -€130 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,532 | -€50 | +€3,482 | +98.6% |
| Profit (loss) for the period | 9904 | -€3,532 | -€50 | +€3,482 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,532 | -€50 | +€3,482 | +98.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.