PISTACHE: 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.
PISTACHE
Largest movements
- Receivables within one year +€27,134
up €27,134 (+31.1%), from €87,187 to €114,321
of which Trade receivables: +€26,714
- Cash -€12,285
down €12,285 (-87.4%), from €14,063 to €1,777
mainly Receivables within one year (-€27,134) and Tax, wage and social debts (-€3,810)
- Profit (loss) carried forward +€19,502
up €19,502 (+7.3%), from €265,733 to €285,235
- Gross operating margin -€921
down €921 (-3.5%), from €26,618 to €25,696
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 | €621,250 | €636,098 | +€14,848 | +2.4% |
| Fixed assets | 21/28 | €520,000 | €520,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €520,000 | €520,000 | = | 0.0% |
| Land and buildings | 22 | €520,000 | €520,000 | = | 0.0% |
| Current assets | 29/58 | €101,250 | €116,098 | +€14,848 | +14.7% |
| Amounts receivable within one year | 40/41 | €87,187 | €114,321 | +€27,134 | +31.1% |
| Trade receivables | 40 | €71,898 | €98,612 | +€26,714 | +37.2% |
| Other amounts receivable | 41 | €15,289 | €15,709 | +€420 | +2.7% |
| Cash at bank and in hand | 54/58 | €14,063 | €1,777 | -€12,285 | -87.4% |
| Total equity and liabilities | 10/49 | €621,250 | €636,098 | +€14,848 | +2.4% |
| Equity | 10/15 | €376,193 | €395,695 | +€19,502 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,860 | €91,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €91,860 | €91,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,733 | €285,235 | +€19,502 | +7.3% |
| Amounts payable | 17/49 | €245,057 | €240,403 | -€4,654 | -1.9% |
| Amounts payable within one year | 42/48 | €245,057 | €240,403 | -€4,654 | -1.9% |
| Trade debts | 44 | €2,921 | €840 | -€2,082 | -71.3% |
| Suppliers | 440/4 | €2,921 | €840 | -€2,082 | -71.3% |
| Taxes, remuneration and social security | 45 | €6,954 | €3,144 | -€3,810 | -54.8% |
| Taxes | 450/3 | €3,154 | €3,144 | -€10 | -0.3% |
| Remuneration and social security | 454/9 | €3,800 | €0 | -€3,800 | -100% |
| Other amounts payable | 47/48 | €235,182 | €236,419 | +€1,237 | +0.5% |
| Other operating charges | 640/8 | €606 | €622 | +€16 | +2.6% |
| Gross operating margin | 9900 | €26,618 | €25,696 | -€921 | -3.5% |
| Operating profit (loss) | 9901 | €26,012 | €25,074 | -€937 | -3.6% |
| Financial income | 75/76B | - | €140 | +€140 | |
| Recurring financial income | 75 | - | €140 | +€140 | |
| Financial charges | 65/66B | €650 | €646 | -€4 | -0.7% |
| Recurring financial charges | 65 | €650 | €646 | -€4 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €25,361 | €24,569 | -€793 | -3.1% |
| Income taxes | 67/77 | €5,225 | €5,066 | -€159 | -3.0% |
| Profit (loss) for the period | 9904 | €20,137 | €19,502 | -€634 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,137 | €19,502 | -€634 | -3.1% |
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.