PRISTOL: 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.
PRISTOL
Largest movements
- Receivables within one year +€15,450
up €15,450 (+27.4%), from €56,381 to €71,831
of which Trade receivables: +€14,338
- Tangible fixed assets -€1,167
down €1,167 (-49.7%), from €2,349 to €1,183
- Profit (loss) carried forward +€11,877
up €11,877 (+31.7%), from €37,431 to €49,308
- Trade debts +€3,320
up €3,320 (+31.2%), from €10,629 to €13,949
- Tax, wage and social debts -€745
down €745 (-7.3%), from €10,163 to €9,418
- Gross operating margin +€2,998
up €2,998 (+19.1%), from €15,682 to €18,680
- Taxes -€2,734
down €2,734 (-37.0%), from €7,391 to €4,657
- Financial income +€2,216
up €2,216 (+164.5%), from €1,348 to €3,564
- Other operating charges +€2,087
up €2,087 (+292.4%), from €714 to €2,801
- Depreciation -€909
down €909 (-43.8%), from €2,076 to €1,167
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 | €58,731 | €73,175 | +€14,444 | +24.6% |
| Fixed assets | 21/28 | €2,349 | €1,183 | -€1,167 | -49.7% |
| Tangible fixed assets | 22/27 | €2,349 | €1,183 | -€1,167 | -49.7% |
| Furniture and vehicles | 24 | €2,349 | €1,183 | -€1,167 | -49.7% |
| Current assets | 29/58 | €56,381 | €71,992 | +€15,611 | +27.7% |
| Amounts receivable within one year | 40/41 | €56,381 | €71,831 | +€15,450 | +27.4% |
| Trade receivables | 40 | €24,321 | €38,658 | +€14,338 | +59.0% |
| Other amounts receivable | 41 | €32,061 | €33,173 | +€1,113 | +3.5% |
| Cash at bank and in hand | 54/58 | €0 | €6 | +€6 | |
| Deferred charges and accrued income | 490/1 | - | €155 | +€155 | |
| Total equity and liabilities | 10/49 | €58,731 | €73,175 | +€14,444 | +24.6% |
| Equity | 10/15 | €37,931 | €49,808 | +€11,877 | +31.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,431 | €49,308 | +€11,877 | +31.7% |
| Amounts payable | 17/49 | €20,799 | €23,367 | +€2,568 | +12.3% |
| Amounts payable within one year | 42/48 | €20,799 | €23,367 | +€2,568 | +12.3% |
| Financial debts | 43 | €7 | €0 | -€7 | -100.0% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100.0% |
| Trade debts | 44 | €10,629 | €13,949 | +€3,320 | +31.2% |
| Suppliers | 440/4 | €10,629 | €13,949 | +€3,320 | +31.2% |
| Taxes, remuneration and social security | 45 | €10,163 | €9,418 | -€745 | -7.3% |
| Taxes | 450/3 | €10,163 | €9,418 | -€745 | -7.3% |
| Remuneration, social security and pensions | 62 | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076 | €1,167 | -€909 | -43.8% |
| Other operating charges | 640/8 | €714 | €2,801 | +€2,087 | +292.4% |
| Gross operating margin | 9900 | €15,682 | €18,680 | +€2,998 | +19.1% |
| Operating profit (loss) | 9901 | €12,893 | €14,252 | +€1,359 | +10.5% |
| Financial income | 75/76B | €1,348 | €3,564 | +€2,216 | +164.5% |
| Recurring financial income | 75 | €1,348 | €3,564 | +€2,216 | +164.5% |
| Financial charges | 65/66B | €1,341 | €1,283 | -€58 | -4.4% |
| Recurring financial charges | 65 | €1,341 | €1,283 | -€58 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €12,899 | €16,533 | +€3,634 | +28.2% |
| Income taxes | 67/77 | €7,391 | €4,657 | -€2,734 | -37.0% |
| Profit (loss) for the period | 9904 | €5,508 | €11,877 | +€6,368 | +115.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,508 | €11,877 | +€6,368 | +115.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.