PIRANIA: 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.
PIRANIA
Largest movements
- Receivables within one year -€6,336
down €6,336 (-100.0%), from €6,336 to €0
of which Trade receivables: -€6,239
- Cash +€2,620
up €2,620 (+17.6%), from €14,867 to €17,487
mainly Receivables within one year (+€6,336) and Depreciation (+€1,666)
- Tangible fixed assets -€1,666
down €1,666 (-34.6%), from €4,812 to €3,146
- Trade debts -€5,043
down €5,043 (-81.3%), from €6,201 to €1,157
- Reserves -€1,122
down €1,122 (-25.9%), from €4,332 to €3,210
- Tax, wage and social debts +€940
up €940 (+7.8%), from €12,083 to €13,023
of which Taxes: +€940
- Other operating charges +€2,476
up €2,476 (+1027.4%), from €241 to €2,717
- Gross operating margin -€1,678
down €1,678 (-16.6%), from €10,118 to €8,440
- Depreciation +€1,480
up €1,480 (+792.7%), from €187 to €1,666
- Taxes +€316
up €316 (+15.6%), from €2,024 to €2,340
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 | €26,015 | €20,633 | -€5,383 | -20.7% |
| Fixed assets | 21/28 | €4,812 | €3,146 | -€1,666 | -34.6% |
| Tangible fixed assets | 22/27 | €4,812 | €3,146 | -€1,666 | -34.6% |
| Furniture and vehicles | 24 | €4,812 | €3,146 | -€1,666 | -34.6% |
| Current assets | 29/58 | €21,203 | €17,487 | -€3,716 | -17.5% |
| Amounts receivable within one year | 40/41 | €6,336 | €0 | -€6,336 | -100.0% |
| Trade receivables | 40 | €6,239 | €0 | -€6,239 | -100.0% |
| Other amounts receivable | 41 | €98 | €0 | -€98 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,867 | €17,487 | +€2,620 | +17.6% |
| Total equity and liabilities | 10/49 | €26,015 | €20,633 | -€5,383 | -20.7% |
| Equity | 10/15 | €4,732 | €3,610 | -€1,122 | -23.7% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €4,332 | €3,210 | -€1,122 | -25.9% |
| Distributable reserves | 133 | €4,332 | €3,210 | -€1,122 | -25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,283 | €17,023 | -€4,261 | -20.0% |
| Amounts payable within one year | 42/48 | €21,283 | €17,023 | -€4,261 | -20.0% |
| Trade debts | 44 | €6,201 | €1,157 | -€5,043 | -81.3% |
| Suppliers | 440/4 | €6,201 | €1,157 | -€5,043 | -81.3% |
| Taxes, remuneration and social security | 45 | €12,083 | €13,023 | +€940 | +7.8% |
| Taxes | 450/3 | €12,083 | €13,023 | +€940 | +7.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,000 | €2,842 | -€158 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €1,666 | +€1,480 | +792.7% |
| Other operating charges | 640/8 | €241 | €2,717 | +€2,476 | +1027.4% |
| Gross operating margin | 9900 | €10,118 | €8,440 | -€1,678 | -16.6% |
| Operating profit (loss) | 9901 | €9,690 | €4,056 | -€5,633 | -58.1% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €340 | €338 | -€2 | -0.5% |
| Recurring financial charges | 65 | €340 | €338 | -€2 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €9,356 | €3,718 | -€5,638 | -60.3% |
| Income taxes | 67/77 | €2,024 | €2,340 | +€316 | +15.6% |
| Profit (loss) for the period | 9904 | €7,332 | €1,378 | -€5,954 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,332 | €1,378 | -€5,954 | -81.2% |
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 6 October 2026 via checked.be.