PIT4U: 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.
PIT4U
Largest movements
- Receivables after one year +€40,000
up €40,000 (+100.0%), from €40,000 to €80,000
- Tangible fixed assets -€14,614
down €14,614 (-30.6%), from €47,688 to €33,074
of which Furniture and vehicles: -€13,368
- Receivables within one year +€10,633
up €10,633 (+126.8%), from €8,385 to €19,018
of which Other amounts receivable: +€7,626
- Cash -€7,157
down €7,157 (-5.7%), from €125,273 to €118,116
mainly Contributions, distributions and other (-€55,302) and Receivables after one year (-€40,000)
- Deferred charges and accrued income +€5,292
up €5,292 (+458.9%), from €1,153 to €6,446
- Other debts +€46,950
up €46,950 (+426.1%), from €11,019 to €57,969
- Tax, wage and social debts -€11,887
down €11,887 (-41.1%), from €28,945 to €17,058
- Gross operating margin -€6,308
down €6,308 (-6.8%), from €92,374 to €86,066
- Financial income +€2,554
up €2,554 (+355.1%), from €719 to €3,273
- Depreciation -€1,862
down €1,862 (-11.3%), from €16,476 to €14,614
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 | €222,499 | €256,654 | +€34,155 | +15.4% |
| Fixed assets | 21/28 | €47,688 | €33,074 | -€14,614 | -30.6% |
| Tangible fixed assets | 22/27 | €47,688 | €33,074 | -€14,614 | -30.6% |
| Furniture and vehicles | 24 | €35,965 | €22,597 | -€13,368 | -37.2% |
| Other tangible fixed assets | 26 | €11,723 | €10,477 | -€1,246 | -10.6% |
| Current assets | 29/58 | €174,811 | €223,580 | +€48,769 | +27.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €80,000 | +€40,000 | +100.0% |
| Other amounts receivable | 291 | €40,000 | €80,000 | +€40,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €8,385 | €19,018 | +€10,633 | +126.8% |
| Trade receivables | 40 | €8,385 | €11,392 | +€3,007 | +35.9% |
| Other amounts receivable | 41 | - | €7,626 | +€7,626 | |
| Cash at bank and in hand | 54/58 | €125,273 | €118,116 | -€7,157 | -5.7% |
| Deferred charges and accrued income | 490/1 | €1,153 | €6,446 | +€5,292 | +458.9% |
| Total equity and liabilities | 10/49 | €222,499 | €256,654 | +€34,155 | +15.4% |
| Equity | 10/15 | €180,802 | €179,477 | -€1,325 | -0.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €180,702 | €179,377 | -€1,325 | -0.7% |
| Distributable reserves | 133 | €180,702 | €179,377 | -€1,325 | -0.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,697 | €77,176 | +€35,480 | +85.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €41,697 | €77,176 | +€35,480 | +85.1% |
| Trade debts | 44 | €1,733 | €2,150 | +€417 | +24.0% |
| Suppliers | 440/4 | €1,733 | €2,150 | +€417 | +24.0% |
| Taxes, remuneration and social security | 45 | €28,945 | €17,058 | -€11,887 | -41.1% |
| Taxes | 450/3 | €28,945 | €17,058 | -€11,887 | -41.1% |
| Other amounts payable | 47/48 | €11,019 | €57,969 | +€46,950 | +426.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,476 | €14,614 | -€1,862 | -11.3% |
| Other operating charges | 640/8 | €64 | €465 | +€402 | +629.5% |
| Gross operating margin | 9900 | €92,374 | €86,066 | -€6,308 | -6.8% |
| Operating profit (loss) | 9901 | €75,834 | €70,987 | -€4,848 | -6.4% |
| Financial income | 75/76B | €719 | €3,273 | +€2,554 | +355.1% |
| Recurring financial income | 75 | €719 | €3,273 | +€2,554 | +355.1% |
| Financial charges | 65/66B | €31 | €11 | -€20 | -64.3% |
| Recurring financial charges | 65 | €31 | €11 | -€20 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €76,522 | €74,249 | -€2,274 | -3.0% |
| Income taxes | 67/77 | €20,827 | €20,272 | -€555 | -2.7% |
| Profit (loss) for the period | 9904 | €55,696 | €53,977 | -€1,719 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,696 | €53,977 | -€1,719 | -3.1% |
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 12 October 2026 via checked.be.