PIT Technics: what changed
Two fiscal 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 Technics
Largest movements
- Cash +€15,853
up €15,853 (+275.6%), from €5,753 to €21,606
mainly Net result for the year (+€11,284) and Investment in fixed assets (net) (+€6,875)
- Tangible fixed assets -€8,003
down €8,003 (-72.8%), from €10,990 to €2,987
of which Furniture and vehicles: -€7,351
- Deferred charges and accrued income +€6,151
up €6,151 (+358.5%), from €1,716 to €7,866
- Profit (loss) carried forward +€11,284
up €11,284 (+178.6%), from €6,320 to €17,604
- Other debts +€3,643
up €3,643 (+64.0%), from €5,695 to €9,338
- Short-term financial debts -€1,595
down €1,595 (-100.0%), from €1,595 to €0
- Tax, wage and social debts +€1,492
up €1,492 (+55.0%), from €2,711 to €4,203
- Trade debts -€1,136
down €1,136 (-25.0%), from €4,546 to €3,410
- Depreciation -€4,674
down €4,674 (-80.6%), from €5,801 to €1,128
- Gross operating margin +€2,843
up €2,843 (+18.4%), from €15,429 to €18,272
- Taxes +€1,490
up €1,490 (+55.9%), from €2,664 to €4,155
- Other operating charges +€333
up €333 (+65.8%), from €507 to €840
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 | €21,867 | €35,555 | +€13,688 | +62.6% |
| Fixed assets | 21/28 | €10,990 | €2,987 | -€8,003 | -72.8% |
| Tangible fixed assets | 22/27 | €10,990 | €2,987 | -€8,003 | -72.8% |
| Plant, machinery and equipment | 23 | €990 | €338 | -€652 | -65.8% |
| Furniture and vehicles | 24 | €10,000 | €2,649 | -€7,351 | -73.5% |
| Current assets | 29/58 | €10,877 | €32,568 | +€21,691 | +199.4% |
| Amounts receivable within one year | 40/41 | €3,409 | €3,096 | -€313 | -9.2% |
| Trade receivables | 40 | - | €1,351 | +€1,351 | |
| Other amounts receivable | 41 | €3,409 | €1,745 | -€1,664 | -48.8% |
| Cash at bank and in hand | 54/58 | €5,753 | €21,606 | +€15,853 | +275.6% |
| Deferred charges and accrued income | 490/1 | €1,716 | €7,866 | +€6,151 | +358.5% |
| Total equity and liabilities | 10/49 | €21,867 | €35,555 | +€13,688 | +62.6% |
| Equity | 10/15 | €7,320 | €18,604 | +€11,284 | +154.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,320 | €17,604 | +€11,284 | +178.6% |
| Amounts payable | 17/49 | €14,547 | €16,951 | +€2,404 | +16.5% |
| Amounts payable within one year | 42/48 | €14,547 | €16,951 | +€2,404 | +16.5% |
| Financial debts | 43 | €1,595 | €0 | -€1,595 | -100.0% |
| Other loans | 439 | €1,595 | €0 | -€1,595 | -100.0% |
| Trade debts | 44 | €4,546 | €3,410 | -€1,136 | -25.0% |
| Suppliers | 440/4 | €4,546 | €3,410 | -€1,136 | -25.0% |
| Taxes, remuneration and social security | 45 | €2,711 | €4,203 | +€1,492 | +55.0% |
| Taxes | 450/3 | €2,711 | €4,203 | +€1,492 | +55.0% |
| Other amounts payable | 47/48 | €5,695 | €9,338 | +€3,643 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,801 | €1,128 | -€4,674 | -80.6% |
| Other operating charges | 640/8 | €507 | €840 | +€333 | +65.8% |
| Non-recurring operating charges | 66A | - | €661 | +€661 | |
| Gross operating margin | 9900 | €15,429 | €18,272 | +€2,843 | +18.4% |
| Operating profit (loss) | 9901 | €9,121 | €15,643 | +€6,523 | +71.5% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.4% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.4% |
| Financial charges | 65/66B | €147 | €204 | +€58 | +39.4% |
| Recurring financial charges | 65 | €147 | €204 | +€58 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €8,984 | €15,439 | +€6,455 | +71.8% |
| Income taxes | 67/77 | €2,664 | €4,155 | +€1,490 | +55.9% |
| Profit (loss) for the period | 9904 | €6,320 | €11,284 | +€4,964 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,320 | €11,284 | +€4,964 | +78.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.