PIRONT CHRISTIAN: what changed
PIRONT CHRISTIAN
Largest movements
- Receivables within one year +€9,143
up €9,143 (+89.7%), from €10,190 to €19,333
- Tangible fixed assets -€8,291
down €8,291 (-6.1%), from €136,999 to €128,708
of which Other tangible fixed assets: -€6,624
- Cash +€2,524
up €2,524 (+32.9%), from €7,674 to €10,198
mainly Other debts (+€37,880) and Net result for the year (+€31,711)
- Other debts +€37,880
up €37,880 (+5,631%), from €673 to €38,553
- Profit (loss) carried forward -€35,289
down €35,289 (-99.9%), from €35,307 to €18
- Debts after one year -€6,027
down €6,027 (-6.2%), from €96,993 to €90,966
- Accrued charges and deferred income +€3,079
new in 2025: €3,079
- Tax, wage and social debts +€2,088
up €2,088 (+18.8%), from €11,134 to €13,223
- Gross operating margin +€25,491
up €25,491 (+85.9%), from €29,666 to €55,157
- Taxes +€6,316
up €6,316 (+157%), from €4,029 to €10,346
- Financial charges -€897
down €897 (-18.4%), from €4,864 to €3,967
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,233 | €158,619 | +€3,386 | +2.2% |
| Fixed assets | 21/28 | €136,999 | €128,708 | -€8,291 | -6.1% |
| Tangible fixed assets | 22/27 | €136,999 | €128,708 | -€8,291 | -6.1% |
| Furniture and vehicles | 24 | €1,667 | €0 | -€1,667 | -100% |
| Other tangible fixed assets | 26 | €135,333 | €128,708 | -€6,624 | -4.9% |
| Current assets | 29/58 | €18,234 | €29,911 | +€11,677 | +64.0% |
| Amounts receivable within one year | 40/41 | €10,190 | €19,333 | +€9,143 | +89.7% |
| Trade receivables | 40 | €10,190 | €19,333 | +€9,143 | +89.7% |
| Cash at bank and in hand | 54/58 | €7,674 | €10,198 | +€2,524 | +32.9% |
| Deferred charges and accrued income | 490/1 | €371 | €380 | +€10 | +2.6% |
| Total equity and liabilities | 10/49 | €155,233 | €158,619 | +€3,386 | +2.2% |
| Equity | 10/15 | €40,307 | €5,018 | -€35,289 | -87.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,307 | €18 | -€35,289 | -99.9% |
| Amounts payable | 17/49 | €114,927 | €153,602 | +€38,675 | +33.7% |
| Amounts payable after more than one year | 17 | €96,993 | €90,966 | -€6,027 | -6.2% |
| Financial debts | 170/4 | €96,993 | €90,966 | -€6,027 | -6.2% |
| Amounts payable within one year | 42/48 | €17,933 | €59,557 | +€41,623 | +232% |
| Current portion of amounts payable after more than one year | 42 | €5,780 | €6,518 | +€739 | +12.8% |
| Trade debts | 44 | €347 | €1,263 | +€916 | +264% |
| Suppliers | 440/4 | €347 | €1,263 | +€916 | +264% |
| Taxes, remuneration and social security | 45 | €11,134 | €13,223 | +€2,088 | +18.8% |
| Taxes | 450/3 | €11,134 | €13,223 | +€2,088 | +18.8% |
| Other amounts payable | 47/48 | €673 | €38,553 | +€37,880 | +5,631% |
| Accrued charges and deferred income | 492/3 | - | €3,079 | +€3,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,291 | €8,291 | -€0 | 0.0% |
| Other operating charges | 640/8 | €733 | €842 | +€109 | +14.8% |
| Gross operating margin | 9900 | €29,666 | €55,157 | +€25,491 | +85.9% |
| Operating profit (loss) | 9901 | €20,642 | €46,024 | +€25,382 | +123% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €4,864 | €3,967 | -€897 | -18.4% |
| Recurring financial charges | 65 | €4,864 | €3,967 | -€897 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €15,787 | €42,057 | +€26,269 | +166% |
| Income taxes | 67/77 | €4,029 | €10,346 | +€6,316 | +157% |
| Profit (loss) for the period | 9904 | €11,758 | €31,711 | +€19,953 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €11,758 | €31,711 | +€19,953 | +170% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.