PYLA: 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.
PYLA
Largest movements
- Cash +€8,440
up €8,440 (+1020.6%), from €827 to €9,267
mainly Net result for the year (+€20,882) and Receivables within one year (+€2,889)
- Receivables within one year -€2,889
down €2,889 (-10.0%), from €28,807 to €25,918
of which Trade receivables: -€2,140
- Profit (loss) carried forward +€20,882
up €20,882, from -€15,292 to €5,590
- Other debts -€12,399
down €12,399 (-23.4%), from €53,046 to €40,647
- Trade debts -€1,857
down €1,857 (-65.1%), from €2,854 to €997
- Tax, wage and social debts -€860
down €860 (-72.3%), from €1,189 to €329
- Gross operating margin +€28,265
up €28,265, from -€5,165 to €23,100
- Other operating charges +€480
up €480 (+50.6%), from €948 to €1,428
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 | €63,449 | €69,215 | +€5,766 | +9.1% |
| Fixed assets | 21/28 | €32,315 | €31,970 | -€345 | -1.1% |
| Tangible fixed assets | 22/27 | €31,241 | €30,896 | -€345 | -1.1% |
| Land and buildings | 22 | €30,050 | €30,050 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,191 | €846 | -€345 | -29.0% |
| Financial fixed assets | 28 | €1,074 | €1,074 | = | 0.0% |
| Current assets | 29/58 | €31,134 | €37,245 | +€6,111 | +19.6% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,807 | €25,918 | -€2,889 | -10.0% |
| Trade receivables | 40 | €27,551 | €25,411 | -€2,140 | -7.8% |
| Other amounts receivable | 41 | €1,256 | €507 | -€749 | -59.6% |
| Cash at bank and in hand | 54/58 | €827 | €9,267 | +€8,440 | +1020.6% |
| Deferred charges and accrued income | 490/1 | - | €560 | +€560 | |
| Total equity and liabilities | 10/49 | €63,449 | €69,215 | +€5,766 | +9.1% |
| Equity | 10/15 | €6,360 | €27,242 | +€20,882 | +328.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €15,455 | €15,455 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,596 | €13,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,292 | €5,590 | +€20,882 | |
| Amounts payable | 17/49 | €57,089 | €41,973 | -€15,116 | -26.5% |
| Amounts payable within one year | 42/48 | €57,089 | €41,973 | -€15,116 | -26.5% |
| Trade debts | 44 | €2,854 | €997 | -€1,857 | -65.1% |
| Suppliers | 440/4 | €2,854 | €997 | -€1,857 | -65.1% |
| Taxes, remuneration and social security | 45 | €1,189 | €329 | -€860 | -72.3% |
| Taxes | 450/3 | €1,189 | €329 | -€860 | -72.3% |
| Other amounts payable | 47/48 | €53,046 | €40,647 | -€12,399 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €345 | = | 0.0% |
| Other operating charges | 640/8 | €948 | €1,428 | +€480 | +50.6% |
| Gross operating margin | 9900 | -€5,165 | €23,100 | +€28,265 | |
| Operating profit (loss) | 9901 | -€6,458 | €21,327 | +€27,785 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €275 | €274 | -€1 | -0.4% |
| Recurring financial charges | 65 | €275 | €274 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,733 | €21,056 | +€27,789 | |
| Income taxes | 67/77 | €329 | €174 | -€155 | -47.1% |
| Profit (loss) for the period | 9904 | -€7,062 | €20,882 | +€27,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,062 | €20,882 | +€27,944 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.