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
- Cash -€13,794
down €13,794 (-19.7%), from €69,937 to €56,144
mainly Investment in fixed assets (net) (-€8,956) and Other debts (-€5,554)
- Tangible fixed assets +€8,219
up €8,219 (+2810.1%), from €293 to €8,512
of which Furniture and vehicles: +€8,219
- Other debts -€5,554
down €5,554 (-28.0%), from €19,824 to €14,270
- Trade debts -€765
down €765 (-57.8%), from €1,323 to €558
- Gross operating margin -€29,811
down €29,811 (-89.5%), from €33,303 to €3,492
- Taxes -€6,293
down €6,293 (-83.0%), from €7,578 to €1,284
- Depreciation +€361
up €361 (+95.9%), from €376 to €736
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 | €70,650 | €65,181 | -€5,469 | -7.7% |
| Fixed assets | 21/28 | €293 | €8,512 | +€8,219 | +2810.1% |
| Tangible fixed assets | 22/27 | €293 | €8,512 | +€8,219 | +2810.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €293 | €8,512 | +€8,219 | +2810.1% |
| Current assets | 29/58 | €70,357 | €56,669 | -€13,689 | -19.5% |
| Amounts receivable within one year | 40/41 | €420 | €525 | +€105 | +25.0% |
| Trade receivables | 40 | €420 | €0 | -€420 | -100.0% |
| Other amounts receivable | 41 | - | €525 | +€525 | |
| Cash at bank and in hand | 54/58 | €69,937 | €56,144 | -€13,794 | -19.7% |
| Total equity and liabilities | 10/49 | €70,650 | €65,181 | -€5,469 | -7.7% |
| Equity | 10/15 | €38,922 | €39,455 | +€532 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,322 | €20,855 | +€532 | +2.6% |
| Distributable reserves | 133 | €20,322 | €20,855 | +€532 | +2.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €31,728 | €25,726 | -€6,002 | -18.9% |
| Amounts payable within one year | 42/48 | €31,728 | €25,726 | -€6,002 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,323 | €558 | -€765 | -57.8% |
| Suppliers | 440/4 | €1,323 | €558 | -€765 | -57.8% |
| Taxes, remuneration and social security | 45 | €10,580 | €10,898 | +€318 | +3.0% |
| Taxes | 450/3 | €10,322 | €8,806 | -€1,516 | -14.7% |
| Remuneration and social security | 454/9 | €258 | €2,092 | +€1,833 | +709.3% |
| Other amounts payable | 47/48 | €19,824 | €14,270 | -€5,554 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €736 | +€361 | +95.9% |
| Other operating charges | 640/8 | €754 | €777 | +€23 | +3.0% |
| Gross operating margin | 9900 | €33,303 | €3,492 | -€29,811 | -89.5% |
| Operating profit (loss) | 9901 | €32,174 | €1,979 | -€30,194 | -93.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €122 | €162 | +€40 | +32.9% |
| Recurring financial charges | 65 | €122 | €162 | +€40 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €32,052 | €1,817 | -€30,235 | -94.3% |
| Income taxes | 67/77 | €7,578 | €1,284 | -€6,293 | -83.0% |
| Profit (loss) for the period | 9904 | €24,474 | €532 | -€23,942 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,474 | €532 | -€23,942 | -97.8% |
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 9 October 2026 via checked.be.