PIRS CONSULT: 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.
PIRS CONSULT
Largest movements
- Cash -€14,469
down €14,469 (-9.5%), from €151,638 to €137,169
mainly Tax, wage and social debts (-€12,534) and Net result for the year (-€3,575)
- Tax, wage and social debts -€12,534
down €12,534 (-87.7%), from €14,290 to €1,756
- Profit (loss) carried forward -€3,575
down €3,575 (-3.0%), from €118,292 to €114,717
- Other debts +€2,220
up €2,220 (+71.4%), from €3,110 to €5,330
- Turnover -€97,972
down €97,972 (-71.1%), from €137,760 to €39,788
- Gross operating margin -€69,128
down €69,128, from €67,379 to -€1,749
- Purchases and services -€28,844
down €28,844 (-41.0%), from €70,381 to €41,537
- Taxes -€17,886
down €17,886 (-93.8%), from €19,059 to €1,173
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 | €155,952 | €142,063 | -€13,889 | -8.9% |
| Fixed assets | 21/28 | €2,306 | €1,848 | -€458 | -19.9% |
| Tangible fixed assets | 22/27 | €2,306 | €1,848 | -€458 | -19.9% |
| Furniture and vehicles | 24 | €2,306 | €1,848 | -€458 | -19.9% |
| Current assets | 29/58 | €153,646 | €140,215 | -€13,431 | -8.7% |
| Amounts receivable within one year | 40/41 | €2,008 | €3,046 | +€1,038 | +51.7% |
| Other amounts receivable | 41 | €2,008 | €3,046 | +€1,038 | +51.7% |
| Cash at bank and in hand | 54/58 | €151,638 | €137,169 | -€14,469 | -9.5% |
| Total equity and liabilities | 10/49 | €155,952 | €142,063 | -€13,889 | -8.9% |
| Equity | 10/15 | €138,552 | €134,977 | -€3,575 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,660 | €1,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,660 | €1,660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,660 | €1,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,292 | €114,717 | -€3,575 | -3.0% |
| Amounts payable | 17/49 | €17,400 | €7,086 | -€10,314 | -59.3% |
| Amounts payable within one year | 42/48 | €17,400 | €7,086 | -€10,314 | -59.3% |
| Taxes, remuneration and social security | 45 | €14,290 | €1,756 | -€12,534 | -87.7% |
| Taxes | 450/3 | €14,290 | €1,756 | -€12,534 | -87.7% |
| Other amounts payable | 47/48 | €3,110 | €5,330 | +€2,220 | +71.4% |
| Turnover | 70 | €137,760 | €39,788 | -€97,972 | -71.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,381 | €41,537 | -€28,844 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €458 | -€272 | -37.3% |
| Other operating charges | 640/8 | €1,185 | €807 | -€378 | -31.9% |
| Gross operating margin | 9900 | €67,379 | -€1,749 | -€69,128 | |
| Operating profit (loss) | 9901 | €65,464 | -€3,014 | -€68,478 | |
| Financial income | 75/76B | - | €748 | +€748 | |
| Recurring financial income | 75 | - | €748 | +€748 | |
| Financial charges | 65/66B | €77 | €136 | +€59 | +76.6% |
| Recurring financial charges | 65 | €77 | €136 | +€59 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €65,387 | -€2,402 | -€67,789 | |
| Income taxes | 67/77 | €19,059 | €1,173 | -€17,886 | -93.8% |
| Profit (loss) for the period | 9904 | €46,328 | -€3,575 | -€49,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,328 | -€3,575 | -€49,903 |
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 25 October 2026 via checked.be.