Pilosa Consult: 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.
Pilosa Consult
Largest movements
- Cash -€37,469
down €37,469 (-22.2%), from €168,592 to €131,123
mainly Other debts (-€21,859) and Net result for the year (-€10,404)
- Receivables within one year +€3,194
up €3,194 (+47.3%), from €6,755 to €9,949
of which Other amounts receivable: +€4,797
- Other debts -€21,859
down €21,859 (-12.9%), from €168,800 to €146,942
- Profit (loss) carried forward -€10,404
new in 2025: -€10,404
- Tax, wage and social debts -€3,246
no longer reported in 2025 (was €3,246)
- Gross operating margin -€59,995
down €59,995, from €51,767 to -€8,229
- Taxes -€9,688
down €9,688 (-98.4%), from €9,848 to €161
- Depreciation -€4,753
down €4,753 (-84.4%), from €5,629 to €875
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 | €176,846 | €141,696 | -€35,150 | -19.9% |
| Fixed assets | 21/28 | €1,500 | €624 | -€875 | -58.4% |
| Tangible fixed assets | 22/27 | €1,500 | €624 | -€875 | -58.4% |
| Furniture and vehicles | 24 | €1,500 | €624 | -€875 | -58.4% |
| Current assets | 29/58 | €175,346 | €141,072 | -€34,275 | -19.5% |
| Amounts receivable within one year | 40/41 | €6,755 | €9,949 | +€3,194 | +47.3% |
| Trade receivables | 40 | €1,603 | - | -€1,603 | |
| Other amounts receivable | 41 | €5,152 | €9,949 | +€4,797 | +93.1% |
| Cash at bank and in hand | 54/58 | €168,592 | €131,123 | -€37,469 | -22.2% |
| Total equity and liabilities | 10/49 | €176,846 | €141,696 | -€35,150 | -19.9% |
| Equity | 10/15 | €2,400 | -€8,004 | -€10,404 | |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,404 | -€10,404 | |
| Amounts payable | 17/49 | €174,446 | €149,700 | -€24,746 | -14.2% |
| Amounts payable within one year | 42/48 | €172,546 | €147,705 | -€24,841 | -14.4% |
| Trade debts | 44 | €500 | €763 | +€263 | +52.7% |
| Suppliers | 440/4 | €500 | €763 | +€263 | +52.7% |
| Taxes, remuneration and social security | 45 | €3,246 | - | -€3,246 | |
| Taxes | 450/3 | €3,246 | - | -€3,246 | |
| Other amounts payable | 47/48 | €168,800 | €146,942 | -€21,859 | -12.9% |
| Accrued charges and deferred income | 492/3 | €1,900 | €1,995 | +€95 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,629 | €875 | -€4,753 | -84.4% |
| Other operating charges | 640/8 | €828 | €964 | +€136 | +16.4% |
| Gross operating margin | 9900 | €51,767 | -€8,229 | -€59,995 | |
| Operating profit (loss) | 9901 | €45,311 | -€10,068 | -€55,378 | |
| Financial charges | 65/66B | €205 | €176 | -€29 | -14.3% |
| Recurring financial charges | 65 | €205 | €176 | -€29 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €45,106 | -€10,243 | -€55,349 | |
| Income taxes | 67/77 | €9,848 | €161 | -€9,688 | -98.4% |
| Profit (loss) for the period | 9904 | €35,258 | -€10,404 | -€45,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,258 | -€10,404 | -€45,662 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.