PIT: 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.
PIT
Largest movements
- Receivables within one year +€2,132
up €2,132 (+11.8%), from €18,004 to €20,136
of which Trade receivables: +€2,618
- Cash -€930
down €930 (-71.1%), from €1,308 to €377
mainly Other debts (-€7,854) and Receivables within one year (-€2,132)
- Tangible fixed assets -€260
down €260 (-28.1%), from €926 to €666
- Other debts -€7,854
down €7,854 (-8.9%), from €88,202 to €80,349
- Short-term financial debts +€7,489
new in 2025: €7,489
- Trade debts +€3,528
up €3,528 (+284.3%), from €1,241 to €4,768
- Profit (loss) carried forward -€2,054
down €2,054 (-2.7%), from -€75,045 to -€77,099
- Gross operating margin +€12,447
up €12,447 (+89.8%), from -€13,854 to -€1,407
- Other operating charges -€385
down €385 (-49.8%), from €772 to €387
- Financial charges -€267
no longer reported in 2025 (was €267)
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.
Cash bridge derived
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 | €20,952 | €22,061 | +€1,109 | +5.3% |
| Fixed assets | 21/28 | €926 | €666 | -€260 | -28.1% |
| Tangible fixed assets | 22/27 | €926 | €666 | -€260 | -28.1% |
| Plant, machinery and equipment | 23 | €926 | €666 | -€260 | -28.1% |
| Current assets | 29/58 | €20,027 | €21,396 | +€1,369 | +6.8% |
| Amounts receivable within one year | 40/41 | €18,004 | €20,136 | +€2,132 | +11.8% |
| Trade receivables | 40 | €16,365 | €18,982 | +€2,618 | +16.0% |
| Other amounts receivable | 41 | €1,640 | €1,154 | -€485 | -29.6% |
| Cash at bank and in hand | 54/58 | €1,308 | €377 | -€930 | -71.1% |
| Deferred charges and accrued income | 490/1 | €715 | €882 | +€167 | +23.3% |
| Total equity and liabilities | 10/49 | €20,952 | €22,061 | +€1,109 | +5.3% |
| Equity | 10/15 | -€68,491 | -€70,545 | -€2,054 | -3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €354 | €354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €354 | €354 | = | 0.0% |
| Reserves not available under the articles | 1311 | €354 | €354 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,045 | -€77,099 | -€2,054 | -2.7% |
| Amounts payable | 17/49 | €89,443 | €92,607 | +€3,163 | +3.5% |
| Amounts payable within one year | 42/48 | €89,443 | €92,607 | +€3,163 | +3.5% |
| Financial debts | 43 | - | €7,489 | +€7,489 | |
| Credit institutions | 430/8 | - | €7,489 | +€7,489 | |
| Trade debts | 44 | €1,241 | €4,768 | +€3,528 | +284.3% |
| Suppliers | 440/4 | €1,241 | €4,768 | +€3,528 | +284.3% |
| Other amounts payable | 47/48 | €88,202 | €80,349 | -€7,854 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €260 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €387 | -€385 | -49.8% |
| Gross operating margin | 9900 | -€13,854 | -€1,407 | +€12,447 | +89.8% |
| Operating profit (loss) | 9901 | -€14,886 | -€2,054 | +€12,832 | +86.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €267 | - | -€267 | |
| Recurring financial charges | 65 | €267 | - | -€267 | |
| Profit (loss) for the period before taxes | 9903 | -€15,153 | -€2,054 | +€13,099 | +86.4% |
| Profit (loss) for the period | 9904 | -€15,153 | -€2,054 | +€13,099 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,153 | -€2,054 | +€13,099 | +86.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.