PYRAMIDE: 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.
PYRAMIDE
Largest movements
- Receivables within one year +€892
up €892 (+7.6%), from €11,797 to €12,689
of which Other amounts receivable: +€893
- Cash +€285
up €285 (+19.7%), from €1,446 to €1,731
mainly Net result for the year (+€1,255) and Other debts (+€180)
- Profit (loss) carried forward +€1,255
up €1,255 (+4.9%), from -€25,760 to -€24,505
- Tax, wage and social debts -€266
no longer reported in 2025 (was €266)
- Other debts +€180
up €180 (+0.9%), from €19,036 to €19,216
- Gross operating margin +€13,190
up €13,190, from -€11,811 to €1,379
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 | €15,243 | €16,420 | +€1,177 | +7.7% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €13,243 | €14,420 | +€1,177 | +8.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,797 | €12,689 | +€892 | +7.6% |
| Trade receivables | 40 | €11,624 | €11,624 | -€0 | 0.0% |
| Other amounts receivable | 41 | €172 | €1,065 | +€893 | +518.4% |
| Cash at bank and in hand | 54/58 | €1,446 | €1,731 | +€285 | +19.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €15,243 | €16,420 | +€1,177 | +7.7% |
| Equity | 10/15 | -€7,160 | -€5,905 | +€1,255 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,760 | -€24,505 | +€1,255 | +4.9% |
| Amounts payable | 17/49 | €22,403 | €22,325 | -€78 | -0.3% |
| Amounts payable within one year | 42/48 | €22,403 | €22,325 | -€78 | -0.3% |
| Trade debts | 44 | €3,101 | €3,109 | +€8 | +0.3% |
| Suppliers | 440/4 | €3,101 | €3,109 | +€8 | +0.3% |
| Taxes, remuneration and social security | 45 | €266 | - | -€266 | |
| Taxes | 450/3 | €266 | - | -€266 | |
| Other amounts payable | 47/48 | €19,036 | €19,216 | +€180 | +0.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €118 | €50 | -€68 | -57.6% |
| Gross operating margin | 9900 | -€11,811 | €1,379 | +€13,190 | |
| Operating profit (loss) | 9901 | -€11,929 | €1,329 | +€13,258 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €118 | €74 | -€44 | -37.2% |
| Recurring financial charges | 65 | €118 | €74 | -€44 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,047 | €1,255 | +€13,302 | |
| Profit (loss) for the period | 9904 | -€12,047 | €1,255 | +€13,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,047 | €1,255 | +€13,302 |
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 4 October 2026 via checked.be.