Piris Consulting: 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.
Piris Consulting
Largest movements
- Receivables within one year -€18,706
no longer reported in 2025 (was €18,706)
of which Trade receivables: -€17,450
- Tangible fixed assets -€17,079
down €17,079 (-2.8%), from €615,929 to €598,850
of which Land and buildings: -€15,336
- Profit (loss) carried forward -€45,160
down €45,160 (-57.7%), from -€78,287 to -€123,447
- Trade debts +€9,599
up €9,599 (+64.3%), from €14,932 to €24,531
- Gross operating margin +€26,244
up €26,244, from -€9,268 to €16,977
- Other operating charges +€265
up €265 (+6.0%), from €4,399 to €4,664
- Financial income +€241
up €241 (+293%), from €82 to €323
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 | €724,620 | €684,982 | -€39,638 | -5.5% |
| Fixed assets | 21/28 | €615,929 | €598,850 | -€17,079 | -2.8% |
| Tangible fixed assets | 22/27 | €615,929 | €598,850 | -€17,079 | -2.8% |
| Land and buildings | 22 | €607,924 | €592,588 | -€15,336 | -2.5% |
| Plant, machinery and equipment | 23 | €8,005 | €6,262 | -€1,743 | -21.8% |
| Current assets | 29/58 | €108,691 | €86,132 | -€22,559 | -20.8% |
| Amounts receivable within one year | 40/41 | €18,706 | - | -€18,706 | |
| Trade receivables | 40 | €17,450 | - | -€17,450 | |
| Other amounts receivable | 41 | €1,256 | - | -€1,256 | |
| Cash at bank and in hand | 54/58 | €87,165 | €83,680 | -€3,484 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,820 | €2,452 | -€368 | -13.1% |
| Total equity and liabilities | 10/49 | €724,620 | €684,982 | -€39,638 | -5.5% |
| Equity | 10/15 | €694,684 | €649,523 | -€45,160 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €766,771 | €766,771 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €764,911 | €764,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,287 | -€123,447 | -€45,160 | -57.7% |
| Amounts payable | 17/49 | €29,936 | €35,459 | +€5,523 | +18.4% |
| Amounts payable within one year | 42/48 | €27,639 | €35,459 | +€7,820 | +28.3% |
| Trade debts | 44 | €14,932 | €24,531 | +€9,599 | +64.3% |
| Suppliers | 440/4 | €14,932 | €24,531 | +€9,599 | +64.3% |
| Taxes, remuneration and social security | 45 | €2,217 | €801 | -€1,416 | -63.9% |
| Taxes | 450/3 | €2,217 | €801 | -€1,416 | -63.9% |
| Other amounts payable | 47/48 | €10,490 | €10,126 | -€364 | -3.5% |
| Accrued charges and deferred income | 492/3 | €2,297 | - | -€2,297 | |
| Non-recurring operating income | 76A | - | €1,569 | +€1,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,216 | €17,079 | -€138 | -0.8% |
| Other operating charges | 640/8 | €4,399 | €4,664 | +€265 | +6.0% |
| Non-recurring operating charges | 66A | €93 | €40,051 | +€39,958 | +42,896% |
| Gross operating margin | 9900 | -€9,268 | €16,977 | +€26,244 | |
| Operating profit (loss) | 9901 | -€30,976 | -€44,817 | -€13,840 | -44.7% |
| Financial income | 75/76B | €82 | €323 | +€241 | +293% |
| Recurring financial income | 75 | €82 | €323 | +€241 | +293% |
| Financial charges | 65/66B | €176 | €240 | +€64 | +36.6% |
| Recurring financial charges | 65 | €176 | €240 | +€64 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,070 | -€44,734 | -€13,664 | -44.0% |
| Income taxes | 67/77 | €396 | €427 | +€31 | +7.8% |
| Profit (loss) for the period | 9904 | -€31,466 | -€45,160 | -€13,695 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,466 | -€45,160 | -€13,695 | -43.5% |
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.