PitchPoint: 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.
PitchPoint
Largest movements
- Receivables within one year +€56,119
up €56,119 (+132.0%), from €42,523 to €98,642
of which Trade receivables: +€58,942
- Cash +€14,708
up €14,708 (+20.0%), from €73,398 to €88,106
mainly Trade debts (+€65,178) and Tax, wage and social debts (+€5,325)
- Trade debts +€65,178
up €65,178 (+70.2%), from €92,855 to €158,033
- Tax, wage and social debts +€5,325
up €5,325 (+221.5%), from €2,404 to €7,729
- Gross operating margin -€3,881
down €3,881 (-59.5%), from €6,521 to €2,640
- Taxes -€661
down €661 (-34.8%), from €1,900 to €1,239
- Other operating charges +€69
up €69 (+21.1%), from €327 to €397
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 | €121,412 | €191,906 | +€70,495 | +58.1% |
| Fixed assets | 21/28 | €1,308 | €677 | -€632 | -48.3% |
| Intangible fixed assets | 21 | €1,308 | €677 | -€632 | -48.3% |
| Current assets | 29/58 | €120,103 | €191,230 | +€71,126 | +59.2% |
| Amounts receivable within one year | 40/41 | €42,523 | €98,642 | +€56,119 | +132.0% |
| Trade receivables | 40 | €39,700 | €98,642 | +€58,942 | +148.5% |
| Other amounts receivable | 41 | €2,823 | - | -€2,823 | |
| Cash at bank and in hand | 54/58 | €73,398 | €88,106 | +€14,708 | +20.0% |
| Deferred charges and accrued income | 490/1 | €4,182 | €4,482 | +€300 | +7.2% |
| Total equity and liabilities | 10/49 | €121,412 | €191,906 | +€70,495 | +58.1% |
| Equity | 10/15 | €24,484 | €24,779 | +€295 | +1.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €15,100 | €15,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,100 | €1,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,100 | €1,100 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,984 | €3,279 | +€295 | +9.9% |
| Amounts payable | 17/49 | €96,927 | €167,127 | +€70,200 | +72.4% |
| Amounts payable within one year | 42/48 | €95,821 | €165,762 | +€69,941 | +73.0% |
| Trade debts | 44 | €92,855 | €158,033 | +€65,178 | +70.2% |
| Suppliers | 440/4 | €92,855 | €158,033 | +€65,178 | +70.2% |
| Taxes, remuneration and social security | 45 | €2,404 | €7,729 | +€5,325 | +221.5% |
| Taxes | 450/3 | €2,404 | €7,729 | +€5,325 | +221.5% |
| Other amounts payable | 47/48 | €562 | - | -€562 | |
| Accrued charges and deferred income | 492/3 | €1,106 | €1,366 | +€259 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €632 | +€45 | +7.7% |
| Other operating charges | 640/8 | €327 | €397 | +€69 | +21.1% |
| Gross operating margin | 9900 | €6,521 | €2,640 | -€3,881 | -59.5% |
| Operating profit (loss) | 9901 | €5,607 | €1,611 | -€3,995 | -71.3% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.6% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.6% |
| Financial charges | 65/66B | €76 | €77 | +€2 | +2.4% |
| Recurring financial charges | 65 | €76 | €77 | +€2 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €5,538 | €1,534 | -€4,004 | -72.3% |
| Income taxes | 67/77 | €1,900 | €1,239 | -€661 | -34.8% |
| Profit (loss) for the period | 9904 | €3,638 | €295 | -€3,344 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,638 | €295 | -€3,344 | -91.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.