Pirana: 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.
Pirana
Largest movements
- Cash -€1,178
down €1,178 (-33.3%), from €3,534 to €2,356
mainly Other debts (-€10,163) and Receivables within one year (-€1,093)
- Receivables within one year +€1,093
up €1,093 (+5.4%), from €20,321 to €21,414
of which Other amounts receivable: +€2,499
- Other debts -€10,163
down €10,163 (-100%), from €10,163 to €0
- Trade debts +€9,056
up €9,056 (+584%), from €1,552 to €10,608
- Tax, wage and social debts +€657
up €657 (+90.2%), from €728 to €1,385
- Advances received +€257
up €257, from €0 to €257
- Gross operating margin -€2,204
down €2,204 (-57.5%), from €3,832 to €1,628
- Depreciation -€1,373
down €1,373 (-100%), from €1,373 to €0
- Other operating charges +€220
up €220 (+42.0%), from €523 to €742
- Financial income -€173
down €173 (-91.1%), from €190 to €17
- Taxes -€78
down €78 (-10.7%), from €728 to €650
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 | €24,881 | €24,797 | -€84 | -0.3% |
| Fixed assets | 21/28 | €1,027 | €1,027 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,027 | €1,027 | = | 0.0% |
| Furniture and vehicles | 24 | €1,027 | €1,027 | = | 0.0% |
| Current assets | 29/58 | €23,855 | €23,771 | -€84 | -0.4% |
| Amounts receivable within one year | 40/41 | €20,321 | €21,414 | +€1,093 | +5.4% |
| Trade receivables | 40 | €15,153 | €13,747 | -€1,406 | -9.3% |
| Other amounts receivable | 41 | €5,168 | €7,667 | +€2,499 | +48.4% |
| Cash at bank and in hand | 54/58 | €3,534 | €2,356 | -€1,178 | -33.3% |
| Total equity and liabilities | 10/49 | €24,881 | €24,797 | -€84 | -0.3% |
| Equity | 10/15 | €12,438 | €12,548 | +€109 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,238 | €6,348 | +€109 | +1.8% |
| Distributable reserves | 133 | €6,238 | €6,348 | +€109 | +1.8% |
| Amounts payable | 17/49 | €12,443 | €12,250 | -€194 | -1.6% |
| Amounts payable within one year | 42/48 | €12,443 | €12,250 | -€194 | -1.6% |
| Trade debts | 44 | €1,552 | €10,608 | +€9,056 | +584% |
| Suppliers | 440/4 | €1,552 | €10,608 | +€9,056 | +584% |
| Advances received on contracts in progress | 46 | €0 | €257 | +€257 | |
| Taxes, remuneration and social security | 45 | €728 | €1,385 | +€657 | +90.2% |
| Taxes | 450/3 | €728 | €1,385 | +€657 | +90.2% |
| Other amounts payable | 47/48 | €10,163 | €0 | -€10,163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €0 | -€1,373 | -100% |
| Other operating charges | 640/8 | €523 | €742 | +€220 | +42.0% |
| Gross operating margin | 9900 | €3,832 | €1,628 | -€2,204 | -57.5% |
| Operating profit (loss) | 9901 | €1,936 | €886 | -€1,051 | -54.3% |
| Financial income | 75/76B | €190 | €17 | -€173 | -91.1% |
| Recurring financial income | 75 | €190 | €17 | -€173 | -91.1% |
| Financial charges | 65/66B | €155 | €143 | -€12 | -7.6% |
| Recurring financial charges | 65 | €155 | €143 | -€12 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €1,971 | €760 | -€1,212 | -61.5% |
| Income taxes | 67/77 | €728 | €650 | -€78 | -10.7% |
| Profit (loss) for the period | 9904 | €1,243 | €109 | -€1,134 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,243 | €109 | -€1,134 | -91.2% |
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 26 October 2026 via checked.be.