PIROTTE & PIROTTE: what changed
PIROTTE & PIROTTE
Largest movements
- Receivables within one year -€2,154
down €2,154 (-95.7%), from €2,250 to €96
of which Other amounts receivable: -€1,793
- Tangible fixed assets +€1,809
up €1,809 (+2,261%), from €80 to €1,889
of which Furniture and vehicles: +€1,889
- Cash -€714
down €714 (-7.7%), from €9,254 to €8,540
mainly Other debts (-€34,000) and Accrued charges and deferred income (-€8,213)
- Profit (loss) carried forward +€36,944
up €36,944 (+6.3%), from -€587,183 to -€550,239
- Other debts -€34,000
down €34,000 (-19.9%), from €170,553 to €136,553
- Accrued charges and deferred income -€8,213
down €8,213 (-100.0%), from €8,214 to €1
- Trade debts +€2,915
new in 2025: €2,915
- Tax, wage and social debts +€1,295
new in 2025: €1,295
- Gross operating margin +€24,325
up €24,325 (+156%), from €15,568 to €39,893
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 | €11,584 | €10,525 | -€1,059 | -9.1% |
| Fixed assets | 21/28 | €80 | €1,889 | +€1,809 | +2,261% |
| Tangible fixed assets | 22/27 | €80 | €1,889 | +€1,809 | +2,261% |
| Plant, machinery and equipment | 23 | €80 | - | -€80 | |
| Furniture and vehicles | 24 | - | €1,889 | +€1,889 | |
| Current assets | 29/58 | €11,504 | €8,636 | -€2,868 | -24.9% |
| Amounts receivable within one year | 40/41 | €2,250 | €96 | -€2,154 | -95.7% |
| Trade receivables | 40 | €457 | €96 | -€361 | -79.0% |
| Other amounts receivable | 41 | €1,793 | - | -€1,793 | |
| Cash at bank and in hand | 54/58 | €9,254 | €8,540 | -€714 | -7.7% |
| Total equity and liabilities | 10/49 | €11,584 | €10,525 | -€1,059 | -9.1% |
| Equity | 10/15 | -€167,183 | -€130,239 | +€36,944 | +22.1% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€587,183 | -€550,239 | +€36,944 | +6.3% |
| Amounts payable | 17/49 | €178,767 | €140,764 | -€38,003 | -21.3% |
| Amounts payable within one year | 42/48 | €170,553 | €140,763 | -€29,790 | -17.5% |
| Trade debts | 44 | - | €2,915 | +€2,915 | |
| Suppliers | 440/4 | - | €2,915 | +€2,915 | |
| Taxes, remuneration and social security | 45 | - | €1,295 | +€1,295 | |
| Taxes | 450/3 | - | €1,295 | +€1,295 | |
| Other amounts payable | 47/48 | €170,553 | €136,553 | -€34,000 | -19.9% |
| Accrued charges and deferred income | 492/3 | €8,214 | €1 | -€8,213 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €247 | -€110 | -30.8% |
| Other operating charges | 640/8 | €2,213 | €2,348 | +€135 | +6.1% |
| Gross operating margin | 9900 | €15,568 | €39,893 | +€24,325 | +156% |
| Operating profit (loss) | 9901 | €12,998 | €37,298 | +€24,300 | +187% |
| Financial charges | 65/66B | €158 | €354 | +€196 | +124% |
| Recurring financial charges | 65 | €158 | €354 | +€196 | +124% |
| Profit (loss) for the period before taxes | 9903 | €12,840 | €36,944 | +€24,104 | +188% |
| Profit (loss) for the period | 9904 | €12,840 | €36,944 | +€24,104 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €12,840 | €36,944 | +€24,104 | +188% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.