PIRANDA: 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.
PIRANDA
Largest movements
- Financial fixed assets -€36,828
down €36,828 (-12.3%), from €298,804 to €261,976
- Receivables within one year -€9,300
no longer reported in 2025 (was €9,300)
- Contributions -€37,200
down €37,200 (-20.0%), from €186,000 to €148,800
- Other debts -€9,003
down €9,003 (-65.4%), from €13,765 to €4,762
- Trade debts -€6,498
down €6,498 (-8.7%), from €74,882 to €68,384
- Profit (loss) carried forward +€6,274
up €6,274 (+29.7%), from €21,137 to €27,411
- Turnover -€121,453
down €121,453 (-16.4%), from €739,573 to €618,120
- Goods and materials -€119,198
down €119,198 (-16.4%), from €725,198 to €606,000
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,104 | €261,976 | -€46,128 | -15.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €298,804 | €261,976 | -€36,828 | -12.3% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €298,804 | €261,976 | -€36,828 | -12.3% |
| Affiliated companies | 280/1 | €298,804 | €261,976 | -€36,828 | -12.3% |
| Amounts receivable | 281 | €298,804 | €261,976 | -€36,828 | -12.3% |
| Current assets | 29/58 | €9,300 | - | -€9,300 | |
| Amounts receivable within one year | 40/41 | €9,300 | - | -€9,300 | |
| Other amounts receivable | 41 | €9,300 | - | -€9,300 | |
| Total equity and liabilities | 10/49 | €308,104 | €261,976 | -€46,128 | -15.0% |
| Equity | 10/15 | €213,420 | €182,494 | -€30,926 | -14.5% |
| Contributions | 10/11 | €186,000 | €148,800 | -€37,200 | -20.0% |
| Reserves | 13 | €6,283 | €6,283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,880 | €0 | -€5,880 | -100.0% |
| Reserves not available under the articles | 1311 | €5,880 | €0 | -€5,880 | -100.0% |
| Distributable reserves | 133 | €403 | €6,283 | +€5,880 | +1458.7% |
| Profit (loss) carried forward | 14 | €21,137 | €27,411 | +€6,274 | +29.7% |
| Amounts payable | 17/49 | €94,684 | €79,482 | -€15,201 | -16.1% |
| Amounts payable within one year | 42/48 | €94,684 | €79,482 | -€15,201 | -16.1% |
| Trade debts | 44 | €74,882 | €68,384 | -€6,498 | -8.7% |
| Suppliers | 440/4 | €74,882 | €68,384 | -€6,498 | -8.7% |
| Taxes, remuneration and social security | 45 | €6,037 | €6,337 | +€299 | +5.0% |
| Taxes | 450/3 | €6,037 | €6,337 | +€299 | +5.0% |
| Other amounts payable | 47/48 | €13,765 | €4,762 | -€9,003 | -65.4% |
| Operating income | 70/76A | €739,573 | €624,668 | -€114,905 | -15.5% |
| Turnover | 70 | €739,573 | €618,120 | -€121,453 | -16.4% |
| Other operating income | 74 | - | €6,548 | +€6,548 | |
| Operating charges | 60/66A | €730,459 | €610,734 | -€119,725 | -16.4% |
| Goods for resale, raw materials and consumables | 60 | €725,198 | €606,000 | -€119,198 | -16.4% |
| Purchases | 600/8 | €725,198 | €606,000 | -€119,198 | -16.4% |
| Services and other goods | 61 | €4,749 | €4,190 | -€559 | -11.8% |
| Other operating charges | 640/8 | €512 | €544 | +€31 | +6.1% |
| Operating profit (loss) | 9901 | €9,114 | €13,934 | +€4,820 | +52.9% |
| Financial charges | 65/66B | €376 | €465 | +€89 | +23.8% |
| Recurring financial charges | 65 | €376 | €465 | +€89 | +23.8% |
| Debt charges | 650 | €376 | €465 | +€89 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €8,738 | €13,469 | +€4,731 | +54.1% |
| Income taxes | 67/77 | €5,560 | €3,475 | -€2,085 | -37.5% |
| Taxes | 670/3 | €5,560 | €3,594 | -€1,966 | -35.4% |
| Tax adjustments and reversals of tax provisions | 77 | - | €119 | +€119 | |
| Profit (loss) for the period | 9904 | €3,178 | €9,994 | +€6,816 | +214.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,178 | €9,994 | +€6,816 | +214.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 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.