PISTORIA: 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.
PISTORIA
Largest movements
- Deferred charges and accrued income +€13,135
up €13,135 (+3,477%), from €378 to €13,513
- Tangible fixed assets -€11,863
down €11,863 (-2.3%), from €512,888 to €501,024
- Cash -€9,978
down €9,978 (-38.2%), from €26,129 to €16,151
mainly Debts after one year (-€46,205) and Deferred charges and accrued income (-€13,135)
- Debts after one year -€46,205
down €46,205 (-11.7%), from €393,362 to €347,156
- Profit (loss) carried forward +€36,492
up €36,492 (+66.1%), from -€55,172 to -€18,680
- Gross operating margin -€1,740
down €1,740 (-2.6%), from €67,118 to €65,378
- Other operating charges +€1,638
up €1,638 (+59.4%), from €2,755 to €4,393
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 | €539,394 | €530,689 | -€8,706 | -1.6% |
| Fixed assets | 21/28 | €512,888 | €501,024 | -€11,863 | -2.3% |
| Tangible fixed assets | 22/27 | €512,888 | €501,024 | -€11,863 | -2.3% |
| Land and buildings | 22 | €512,888 | €501,024 | -€11,863 | -2.3% |
| Current assets | 29/58 | €26,507 | €29,664 | +€3,158 | +11.9% |
| Cash at bank and in hand | 54/58 | €26,129 | €16,151 | -€9,978 | -38.2% |
| Deferred charges and accrued income | 490/1 | €378 | €13,513 | +€13,135 | +3,477% |
| Total equity and liabilities | 10/49 | €539,394 | €530,689 | -€8,706 | -1.6% |
| Equity | 10/15 | €119,828 | €156,320 | +€36,492 | +30.5% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,172 | -€18,680 | +€36,492 | +66.1% |
| Amounts payable | 17/49 | €419,567 | €374,369 | -€45,198 | -10.8% |
| Amounts payable after more than one year | 17 | €393,362 | €347,156 | -€46,205 | -11.7% |
| Financial debts | 170/4 | €393,362 | €347,156 | -€46,205 | -11.7% |
| Amounts payable within one year | 42/48 | €26,205 | €27,212 | +€1,008 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €26,205 | €26,999 | +€795 | +3.0% |
| Trade debts | 44 | €0 | €213 | +€213 | |
| Suppliers | 440/4 | €0 | €213 | +€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,863 | €11,863 | = | 0.0% |
| Other operating charges | 640/8 | €2,755 | €4,393 | +€1,638 | +59.4% |
| Gross operating margin | 9900 | €67,118 | €65,378 | -€1,740 | -2.6% |
| Operating profit (loss) | 9901 | €52,500 | €49,122 | -€3,378 | -6.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €12,513 | €12,630 | +€116 | +0.9% |
| Recurring financial charges | 65 | €12,513 | €12,630 | +€116 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €39,986 | €36,492 | -€3,494 | -8.7% |
| Profit (loss) for the period | 9904 | €39,986 | €36,492 | -€3,494 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,986 | €36,492 | -€3,494 | -8.7% |
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.