PiOon Managing: 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.
PiOon Managing
Largest movements
- Current investments +€50,049
new in 2025: €50,049
- Tangible fixed assets -€15,649
down €15,649 (-24.9%), from €62,828 to €47,180
of which Furniture and vehicles: -€12,981
- Receivables within one year -€13,068
down €13,068 (-100.0%), from €13,068 to €0
- Cash -€11,989
down €11,989 (-19.4%), from €61,833 to €49,845
mainly Current investments (-€50,049) and Debts after one year (-€15,278)
- Profit (loss) carried forward +€35,970
up €35,970 (+45.3%), from €79,478 to €115,449
- Debts after one year -€15,278
down €15,278 (-92.2%), from €16,574 to €1,296
- Tax, wage and social debts -€8,124
down €8,124 (-42.7%), from €19,042 to €10,919
- Trade debts -€2,601
down €2,601 (-96.4%), from €2,698 to €97
- Gross operating margin -€945
down €945 (-1.5%), from €64,715 to €63,769
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 | €141,932 | €151,362 | +€9,429 | +6.6% |
| Fixed assets | 21/28 | €62,828 | €47,180 | -€15,649 | -24.9% |
| Tangible fixed assets | 22/27 | €62,828 | €47,180 | -€15,649 | -24.9% |
| Land and buildings | 22 | €24,560 | €21,892 | -€2,668 | -10.9% |
| Furniture and vehicles | 24 | €38,269 | €25,288 | -€12,981 | -33.9% |
| Current assets | 29/58 | €79,104 | €104,182 | +€25,078 | +31.7% |
| Amounts receivable within one year | 40/41 | €13,068 | €0 | -€13,068 | -100.0% |
| Trade receivables | 40 | €13,068 | €0 | -€13,068 | -100.0% |
| Current investments | 50/53 | - | €50,049 | +€50,049 | |
| Cash at bank and in hand | 54/58 | €61,833 | €49,845 | -€11,989 | -19.4% |
| Deferred charges and accrued income | 490/1 | €4,203 | €4,289 | +€86 | +2.1% |
| Total equity and liabilities | 10/49 | €141,932 | €151,362 | +€9,429 | +6.6% |
| Equity | 10/15 | €83,608 | €119,579 | +€35,970 | +43.0% |
| Contributions | 10/11 | €4,130 | €4,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,478 | €115,449 | +€35,970 | +45.3% |
| Amounts payable | 17/49 | €58,324 | €31,783 | -€26,541 | -45.5% |
| Amounts payable after more than one year | 17 | €16,574 | €1,296 | -€15,278 | -92.2% |
| Financial debts | 170/4 | €16,574 | €1,296 | -€15,278 | -92.2% |
| Amounts payable within one year | 42/48 | €40,125 | €30,215 | -€9,910 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €14,774 | €15,278 | +€504 | +3.4% |
| Trade debts | 44 | €2,698 | €97 | -€2,601 | -96.4% |
| Suppliers | 440/4 | €2,698 | €97 | -€2,601 | -96.4% |
| Taxes, remuneration and social security | 45 | €19,042 | €10,919 | -€8,124 | -42.7% |
| Taxes | 450/3 | €19,042 | €10,919 | -€8,124 | -42.7% |
| Other amounts payable | 47/48 | €3,611 | €3,922 | +€311 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,625 | €272 | -€1,353 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,117 | €15,649 | +€532 | +3.5% |
| Other operating charges | 640/8 | €620 | €661 | +€42 | +6.7% |
| Gross operating margin | 9900 | €64,715 | €63,769 | -€945 | -1.5% |
| Operating profit (loss) | 9901 | €48,978 | €47,459 | -€1,518 | -3.1% |
| Financial income | 75/76B | €0 | €49 | +€48 | +40325.0% |
| Recurring financial income | 75 | €0 | €49 | +€48 | +40325.0% |
| Financial charges | 65/66B | €1,766 | €1,286 | -€480 | -27.2% |
| Recurring financial charges | 65 | €1,766 | €1,286 | -€480 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €47,212 | €46,222 | -€991 | -2.1% |
| Income taxes | 67/77 | €10,497 | €10,251 | -€245 | -2.3% |
| Profit (loss) for the period | 9904 | €36,716 | €35,970 | -€745 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,716 | €35,970 | -€745 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.