PS'TITO: 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.
PS'TITO
Largest movements
- Cash +€24,474
up €24,474 (+247.5%), from €9,890 to €34,364
mainly Net result for the year (+€22,051) and Tax, wage and social debts (+€7,125)
- Receivables within one year -€5,296
down €5,296 (-91.2%), from €5,804 to €508
of which Trade receivables: -€4,140
- Tangible fixed assets -€3,344
down €3,344 (-35.3%), from €9,470 to €6,126
- Profit (loss) carried forward +€22,051
up €22,051 (+231.7%), from €9,518 to €31,569
- Other debts -€10,634
down €10,634 (-98.3%), from €10,818 to €183
- Tax, wage and social debts +€7,125
up €7,125 (+11060.6%), from €64 to €7,190
- Trade debts -€2,341
down €2,341 (-84.7%), from €2,764 to €424
- Gross operating margin +€24,572
up €24,572 (+256.6%), from €9,575 to €34,147
- Taxes +€7,092
new in 2024: €7,092
- Depreciation +€3,315
up €3,315 (+385.1%), from €861 to €4,176
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,164 | €41,366 | +€16,202 | +64.4% |
| Fixed assets | 21/28 | €9,470 | €6,126 | -€3,344 | -35.3% |
| Tangible fixed assets | 22/27 | €9,470 | €6,126 | -€3,344 | -35.3% |
| Furniture and vehicles | 24 | €9,470 | €6,126 | -€3,344 | -35.3% |
| Current assets | 29/58 | €15,694 | €35,240 | +€19,546 | +124.5% |
| Amounts receivable within one year | 40/41 | €5,804 | €508 | -€5,296 | -91.2% |
| Trade receivables | 40 | €4,140 | - | -€4,140 | |
| Other amounts receivable | 41 | €1,664 | €508 | -€1,156 | -69.5% |
| Cash at bank and in hand | 54/58 | €9,890 | €34,364 | +€24,474 | +247.5% |
| Deferred charges and accrued income | 490/1 | - | €368 | +€368 | |
| Total equity and liabilities | 10/49 | €25,164 | €41,366 | +€16,202 | +64.4% |
| Equity | 10/15 | €11,518 | €33,569 | +€22,051 | +191.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,518 | €31,569 | +€22,051 | +231.7% |
| Amounts payable | 17/49 | €13,646 | €7,797 | -€5,850 | -42.9% |
| Amounts payable within one year | 42/48 | €13,646 | €7,797 | -€5,850 | -42.9% |
| Trade debts | 44 | €2,764 | €424 | -€2,341 | -84.7% |
| Suppliers | 440/4 | €2,764 | €424 | -€2,341 | -84.7% |
| Taxes, remuneration and social security | 45 | €64 | €7,190 | +€7,125 | +11060.6% |
| Taxes | 450/3 | €64 | €7,190 | +€7,125 | +11060.6% |
| Other amounts payable | 47/48 | €10,818 | €183 | -€10,634 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €4,176 | +€3,315 | +385.1% |
| Non-recurring operating charges | 66A | - | €629 | +€629 | |
| Gross operating margin | 9900 | €9,575 | €34,147 | +€24,572 | +256.6% |
| Operating profit (loss) | 9901 | €8,714 | €29,342 | +€20,628 | +236.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €273 | €198 | -€75 | -27.4% |
| Recurring financial charges | 65 | €273 | €198 | -€75 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €8,441 | €29,144 | +€20,702 | +245.3% |
| Income taxes | 67/77 | - | €7,092 | +€7,092 | |
| Profit (loss) for the period | 9904 | €8,441 | €22,051 | +€13,610 | +161.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,441 | €22,051 | +€13,610 | +161.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.