PIT SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€45,837
up €45,837 (+89.0%), from €51,480 to €97,318
mainly Net result for the year (+€88,617) and Other debts (+€65,369)
- Receivables within one year -€14,343
down €14,343 (-39.4%), from €36,388 to €22,045
of which Other amounts receivable: -€16,231
- Deferred charges and accrued income +€8,952
up €8,952 (+575%), from €1,556 to €10,508
- Other debts +€65,369
up €65,369, from €0 to €65,369
- Reserves -€31,383
down €31,383 (-25.6%), from €122,532 to €91,148
- Trade debts +€7,940
up €7,940 (+366%), from €2,170 to €10,110
- Tax, wage and social debts -€4,354
down €4,354 (-25.2%), from €17,267 to €12,913
- Accrued charges and deferred income +€2,884
new in 2026: €2,884
- Gross operating margin +€28,812
up €28,812 (+33.7%), from €85,616 to €114,429
- Financial charges -€5,915
down €5,915, from €5,667 to -€248
- Taxes +€5,529
up €5,529 (+28.8%), from €19,186 to €24,714
- Financial income -€1,227
down €1,227 (-99.8%), from €1,229 to €3
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,969 | €185,425 | +€40,456 | +27.9% |
| Current assets | 29/58 | €144,969 | €185,425 | +€40,456 | +27.9% |
| Amounts receivable within one year | 40/41 | €36,388 | €22,045 | -€14,343 | -39.4% |
| Trade receivables | 40 | €20,157 | €22,045 | +€1,888 | +9.4% |
| Other amounts receivable | 41 | €16,231 | €0 | -€16,231 | -100% |
| Current investments | 50/53 | €55,544 | €55,554 | +€10 | 0.0% |
| Cash at bank and in hand | 54/58 | €51,480 | €97,318 | +€45,837 | +89.0% |
| Deferred charges and accrued income | 490/1 | €1,556 | €10,508 | +€8,952 | +575% |
| Total equity and liabilities | 10/49 | €144,969 | €185,425 | +€40,456 | +27.9% |
| Equity | 10/15 | €125,532 | €94,148 | -€31,383 | -25.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €122,532 | €91,148 | -€31,383 | -25.6% |
| Distributable reserves | 133 | €122,532 | €91,148 | -€31,383 | -25.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,437 | €91,277 | +€71,840 | +370% |
| Amounts payable within one year | 42/48 | €19,437 | €88,392 | +€68,955 | +355% |
| Trade debts | 44 | €2,170 | €10,110 | +€7,940 | +366% |
| Suppliers | 440/4 | €2,170 | €10,110 | +€7,940 | +366% |
| Taxes, remuneration and social security | 45 | €17,267 | €12,913 | -€4,354 | -25.2% |
| Taxes | 450/3 | €17,267 | €12,913 | -€4,354 | -25.2% |
| Other amounts payable | 47/48 | €0 | €65,369 | +€65,369 | |
| Accrued charges and deferred income | 492/3 | - | €2,884 | +€2,884 | |
| Remuneration, social security and pensions | 62 | - | €820 | +€820 | |
| Other operating charges | 640/8 | €126 | €527 | +€402 | +319% |
| Gross operating margin | 9900 | €85,616 | €114,429 | +€28,812 | +33.7% |
| Operating profit (loss) | 9901 | €85,490 | €113,081 | +€27,590 | +32.3% |
| Financial income | 75/76B | €1,229 | €3 | -€1,227 | -99.8% |
| Recurring financial income | 75 | €1,229 | €3 | -€1,227 | -99.8% |
| Financial charges | 65/66B | €5,667 | -€248 | -€5,915 | |
| Recurring financial charges | 65 | €5,667 | -€248 | -€5,915 | |
| Profit (loss) for the period before taxes | 9903 | €81,053 | €113,331 | +€32,278 | +39.8% |
| Income taxes | 67/77 | €19,186 | €24,714 | +€5,529 | +28.8% |
| Profit (loss) for the period | 9904 | €61,867 | €88,617 | +€26,750 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,867 | €88,617 | +€26,750 | +43.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.