PITUFHOME: 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.
PITUFHOME
Largest movements
- Deferred charges and accrued income +€29,345
up €29,345 (+4,483%), from €655 to €30,000
- Tangible fixed assets -€19,366
down €19,366 (-13.6%), from €142,007 to €122,640
of which Furniture and vehicles: -€9,717
- Debts after one year -€25,725
down €25,725 (-22.0%), from €117,178 to €91,453
- Tax, wage and social debts +€22,318
up €22,318 (+671%), from €3,328 to €25,646
- Reserves +€8,701
up €8,701 (+9.0%), from €97,095 to €105,796
- Other debts +€3,185
up €3,185 (+20.4%), from €15,608 to €18,792
- Gross operating margin +€41,544
up €41,544 (+94.5%), from €43,978 to €85,521
- Taxes +€18,344
up €18,344 (+462%), from €3,974 to €22,318
- Staff costs -€2,182
no longer reported in 2025 (was €2,182)
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.
Derived cash bridge
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 | €234,438 | €242,545 | +€8,107 | +3.5% |
| Fixed assets | 21/28 | €229,557 | €210,190 | -€19,366 | -8.4% |
| Tangible fixed assets | 22/27 | €142,007 | €122,640 | -€19,366 | -13.6% |
| Land and buildings | 22 | €130,996 | €121,579 | -€9,417 | -7.2% |
| Plant, machinery and equipment | 23 | €283 | €51 | -€232 | -82.0% |
| Furniture and vehicles | 24 | €10,727 | €1,010 | -€9,717 | -90.6% |
| Financial fixed assets | 28 | €87,550 | €87,550 | = | 0.0% |
| Current assets | 29/58 | €4,882 | €32,355 | +€27,473 | +563% |
| Cash at bank and in hand | 54/58 | €4,227 | €2,355 | -€1,872 | -44.3% |
| Deferred charges and accrued income | 490/1 | €655 | €30,000 | +€29,345 | +4,483% |
| Total equity and liabilities | 10/49 | €234,438 | €242,545 | +€8,107 | +3.5% |
| Equity | 10/15 | €97,095 | €105,796 | +€8,701 | +9.0% |
| Reserves | 13 | €97,095 | €105,796 | +€8,701 | +9.0% |
| Non-distributable reserves | 130/1 | €97,095 | €105,796 | +€8,701 | +9.0% |
| Legal reserve | 130 | €97,095 | €105,796 | +€8,701 | +9.0% |
| Amounts payable | 17/49 | €137,343 | €136,749 | -€594 | -0.4% |
| Amounts payable after more than one year | 17 | €117,178 | €91,453 | -€25,725 | -22.0% |
| Financial debts | 170/4 | €117,178 | €91,453 | -€25,725 | -22.0% |
| Amounts payable within one year | 42/48 | €20,165 | €45,296 | +€25,131 | +125% |
| Trade debts | 44 | €1,230 | €857 | -€372 | -30.3% |
| Suppliers | 440/4 | €1,230 | €857 | -€372 | -30.3% |
| Taxes, remuneration and social security | 45 | €3,328 | €25,646 | +€22,318 | +671% |
| Taxes | 450/3 | €3,328 | €25,646 | +€22,318 | +671% |
| Other amounts payable | 47/48 | €15,608 | €18,792 | +€3,185 | +20.4% |
| Remuneration, social security and pensions | 62 | €2,182 | - | -€2,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,830 | €22,113 | +€283 | +1.3% |
| Other operating charges | 640/8 | €1,304 | €2,045 | +€741 | +56.8% |
| Gross operating margin | 9900 | €43,978 | €85,521 | +€41,544 | +94.5% |
| Operating profit (loss) | 9901 | €18,662 | €61,363 | +€42,702 | +229% |
| Financial charges | 65/66B | €2,182 | €2,191 | +€9 | +0.4% |
| Recurring financial charges | 65 | €2,182 | €2,191 | +€9 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €16,480 | €59,173 | +€42,692 | +259% |
| Income taxes | 67/77 | €3,974 | €22,318 | +€18,344 | +462% |
| Profit (loss) for the period | 9904 | €12,506 | €36,854 | +€24,349 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €12,506 | €36,854 | +€24,349 | +195% |
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 18 October 2026 via checked.be.