PIRARD ALLISON: 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.
PIRARD ALLISON
Largest movements
- Cash +€26,009
up €26,009 (+318%), from €8,181 to €34,189
mainly Net result for the year (+€26,703) and Receivables within one year (+€969)
- Receivables within one year -€969
down €969 (-100%), from €969 to €0
of which Other amounts receivable: -€662
- Tangible fixed assets +€924
new in 2025: €924
- Reserves +€26,703
up €26,703 (+317%), from €8,429 to €35,132
- Tax, wage and social debts -€867
down €867 (-47.8%), from €1,816 to €948
- Other debts +€500
new in 2025: €500
- Accrued charges and deferred income -€420
down €420 (-100%), from €420 to €0
- Gross operating margin +€19,400
up €19,400 (+134%), from €14,446 to €33,846
- Taxes +€3,570
up €3,570 (+127%), from €2,816 to €6,385
- Depreciation -€2,498
down €2,498 (-89.2%), from €2,802 to €304
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 | €13,664 | €39,667 | +€26,002 | +190% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €924 | +€924 | |
| Tangible fixed assets | 22/27 | - | €924 | +€924 | |
| Furniture and vehicles | 24 | - | €924 | +€924 | |
| Current assets | 29/58 | €13,664 | €38,743 | +€25,078 | +184% |
| Amounts receivable within one year | 40/41 | €969 | €0 | -€969 | -100% |
| Trade receivables | 40 | €307 | €0 | -€307 | -100% |
| Other amounts receivable | 41 | €662 | €0 | -€662 | -100% |
| Cash at bank and in hand | 54/58 | €8,181 | €34,189 | +€26,009 | +318% |
| Deferred charges and accrued income | 490/1 | €4,515 | €4,553 | +€39 | +0.9% |
| Total equity and liabilities | 10/49 | €13,664 | €39,667 | +€26,002 | +190% |
| Equity | 10/15 | €11,429 | €38,132 | +€26,703 | +234% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,429 | €35,132 | +€26,703 | +317% |
| Distributable reserves | 133 | €8,429 | €35,132 | +€26,703 | +317% |
| Amounts payable | 17/49 | €2,236 | €1,535 | -€701 | -31.4% |
| Amounts payable within one year | 42/48 | €1,816 | €1,535 | -€281 | -15.5% |
| Trade debts | 44 | - | €87 | +€87 | |
| Suppliers | 440/4 | - | €87 | +€87 | |
| Taxes, remuneration and social security | 45 | €1,816 | €948 | -€867 | -47.8% |
| Taxes | 450/3 | €1,816 | €948 | -€867 | -47.8% |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Accrued charges and deferred income | 492/3 | €420 | €0 | -€420 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,802 | €304 | -€2,498 | -89.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,446 | €33,846 | +€19,400 | +134% |
| Operating profit (loss) | 9901 | €11,257 | €33,143 | +€21,886 | +194% |
| Financial charges | 65/66B | €13 | €54 | +€42 | +331% |
| Recurring financial charges | 65 | €13 | €54 | +€42 | +331% |
| Profit (loss) for the period before taxes | 9903 | €11,244 | €33,088 | +€21,844 | +194% |
| Income taxes | 67/77 | €2,816 | €6,385 | +€3,570 | +127% |
| Profit (loss) for the period | 9904 | €8,429 | €26,703 | +€18,274 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €8,429 | €26,703 | +€18,274 | +217% |
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 14 October 2026 via checked.be.