PITTA LOCA 76: what changed
PITTA LOCA 76
Largest movements
- Cash +€5,870
up €5,870 (+26.7%), from €21,984 to €27,854
mainly Trade debts (+€7,196) and Net result for the year (+€2,041)
- Tangible fixed assets -€1,916
down €1,916 (-31.3%), from €6,114 to €4,197
of which Plant, machinery and equipment: -€1,230
- Stocks and contracts -€898
down €898 (-36.3%), from €2,471 to €1,574
- Trade debts +€7,196
up €7,196 (+419%), from €1,719 to €8,915
- Other debts -€5,760
down €5,760 (-19.7%), from €29,243 to €23,483
- Profit (loss) carried forward +€2,041
up €2,041 (+23.1%), from -€8,846 to -€6,805
- Tax, wage and social debts -€422
down €422 (-6.3%), from €6,749 to €6,327
of which Remuneration and social security: -€1,631
- Staff costs +€3,764
up €3,764 (+22.3%), from €16,900 to €20,663
- Gross operating margin -€2,414
down €2,414 (-7.4%), from €32,746 to €30,332
- Other operating charges +€1,874
up €1,874 (+214%), from €875 to €2,749
- Financial charges +€1,820
up €1,820 (+231%), from €789 to €2,609
- Depreciation -€1,545
down €1,545 (-44.6%), from €3,461 to €1,916
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,865 | €35,921 | +€3,056 | +9.3% |
| Fixed assets | 21/28 | €8,409 | €6,493 | -€1,916 | -22.8% |
| Tangible fixed assets | 22/27 | €6,114 | €4,197 | -€1,916 | -31.3% |
| Plant, machinery and equipment | 23 | €4,875 | €3,645 | -€1,230 | -25.2% |
| Furniture and vehicles | 24 | €1,239 | €552 | -€686 | -55.4% |
| Financial fixed assets | 28 | €2,296 | €2,296 | = | 0.0% |
| Current assets | 29/58 | €24,455 | €29,427 | +€4,972 | +20.3% |
| Stocks and contracts in progress | 3 | €2,471 | €1,574 | -€898 | -36.3% |
| Stocks | 30/36 | €2,471 | €1,574 | -€898 | -36.3% |
| Cash at bank and in hand | 54/58 | €21,984 | €27,854 | +€5,870 | +26.7% |
| Total equity and liabilities | 10/49 | €32,865 | €35,921 | +€3,056 | +9.3% |
| Equity | 10/15 | -€4,846 | -€2,805 | +€2,041 | +42.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,846 | -€6,805 | +€2,041 | +23.1% |
| Amounts payable | 17/49 | €37,711 | €38,725 | +€1,014 | +2.7% |
| Amounts payable within one year | 42/48 | €37,711 | €38,725 | +€1,014 | +2.7% |
| Trade debts | 44 | €1,719 | €8,915 | +€7,196 | +419% |
| Suppliers | 440/4 | €1,719 | €8,915 | +€7,196 | +419% |
| Taxes, remuneration and social security | 45 | €6,749 | €6,327 | -€422 | -6.3% |
| Taxes | 450/3 | €1,354 | €2,563 | +€1,209 | +89.3% |
| Remuneration and social security | 454/9 | €5,395 | €3,764 | -€1,631 | -30.2% |
| Other amounts payable | 47/48 | €29,243 | €23,483 | -€5,760 | -19.7% |
| Remuneration, social security and pensions | 62 | €16,900 | €20,663 | +€3,764 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,461 | €1,916 | -€1,545 | -44.6% |
| Other operating charges | 640/8 | €875 | €2,749 | +€1,874 | +214% |
| Non-recurring operating charges | 66A | €3,383 | €4,190 | +€807 | +23.9% |
| Gross operating margin | 9900 | €32,746 | €30,332 | -€2,414 | -7.4% |
| Operating profit (loss) | 9901 | €8,127 | €813 | -€7,314 | -90.0% |
| Financial income | 75/76B | €3,278 | €3,837 | +€559 | +17.1% |
| Recurring financial income | 75 | €3,278 | €3,837 | +€559 | +17.1% |
| Financial charges | 65/66B | €789 | €2,609 | +€1,820 | +231% |
| Recurring financial charges | 65 | €789 | €2,609 | +€1,820 | +231% |
| Profit (loss) for the period before taxes | 9903 | €10,616 | €2,041 | -€8,575 | -80.8% |
| Profit (loss) for the period | 9904 | €10,616 | €2,041 | -€8,575 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,616 | €2,041 | -€8,575 | -80.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.