PYROMANIAC: 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.
PYROMANIAC
Largest movements
- Tangible fixed assets -€6,566
down €6,566 (-4.2%), from €157,289 to €150,722
of which Land and buildings: -€6,277
- Cash +€5,389
up €5,389 (+15.2%), from €35,354 to €40,744
mainly Net result for the year (+€20,509) and Trade debts (+€12,618)
- Receivables within one year +€5,324
up €5,324 (+38.6%), from €13,791 to €19,115
- Reserves +€20,509
up €20,509 (+160.7%), from €12,766 to €33,275
- Debts after one year -€18,684
down €18,684 (-24.8%), from €75,412 to €56,727
- Trade debts +€12,618
up €12,618 (+120.3%), from €10,489 to €23,107
- Short-term financial debts -€8,214
no longer reported in 2025 (was €8,214)
- Other debts -€5,666
down €5,666 (-4.2%), from €133,473 to €127,807
- Write-downs +€7,575
new in 2025: €7,575
- Gross operating margin +€7,455
up €7,455 (+17.3%), from €43,010 to €50,465
- Taxes +€1,976
up €1,976 (+154.8%), from €1,277 to €3,253
- Financial charges +€1,143
up €1,143 (+16.5%), from €6,922 to €8,065
- Other operating charges +€609
up €609 (+15.9%), from €3,842 to €4,452
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 | €294,927 | €299,315 | +€4,388 | +1.5% |
| Fixed assets | 21/28 | €157,944 | €151,198 | -€6,746 | -4.3% |
| Intangible fixed assets | 21 | €425 | €245 | -€180 | -42.3% |
| Tangible fixed assets | 22/27 | €157,289 | €150,722 | -€6,566 | -4.2% |
| Land and buildings | 22 | €156,817 | €150,540 | -€6,277 | -4.0% |
| Plant, machinery and equipment | 23 | €396 | €183 | -€213 | -53.8% |
| Furniture and vehicles | 24 | €76 | - | -€76 | |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €136,983 | €148,117 | +€11,134 | +8.1% |
| Stocks and contracts in progress | 3 | €86,325 | €84,902 | -€1,423 | -1.6% |
| Stocks | 30/36 | €86,325 | €84,902 | -€1,423 | -1.6% |
| Amounts receivable within one year | 40/41 | €13,791 | €19,115 | +€5,324 | +38.6% |
| Trade receivables | 40 | €13,791 | €19,115 | +€5,324 | +38.6% |
| Cash at bank and in hand | 54/58 | €35,354 | €40,744 | +€5,389 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,513 | €3,356 | +€1,843 | +121.8% |
| Total equity and liabilities | 10/49 | €294,927 | €299,315 | +€4,388 | +1.5% |
| Equity | 10/15 | €31,366 | €51,875 | +€20,509 | +65.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,766 | €33,275 | +€20,509 | +160.7% |
| Distributable reserves | 133 | €12,766 | €33,275 | +€20,509 | +160.7% |
| Amounts payable | 17/49 | €263,561 | €247,440 | -€16,121 | -6.1% |
| Amounts payable after more than one year | 17 | €75,412 | €56,727 | -€18,684 | -24.8% |
| Financial debts | 170/4 | €75,412 | €56,727 | -€18,684 | -24.8% |
| Amounts payable within one year | 42/48 | €188,150 | €189,182 | +€1,032 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €17,731 | €18,684 | +€954 | +5.4% |
| Financial debts | 43 | €8,214 | - | -€8,214 | |
| Credit institutions | 430/8 | €8,214 | - | -€8,214 | |
| Trade debts | 44 | €10,489 | €23,107 | +€12,618 | +120.3% |
| Suppliers | 440/4 | €10,489 | €23,107 | +€12,618 | +120.3% |
| Taxes, remuneration and social security | 45 | €18,243 | €19,584 | +€1,340 | +7.3% |
| Taxes | 450/3 | €9,243 | €19,584 | +€10,340 | +111.9% |
| Remuneration and social security | 454/9 | €9,000 | - | -€9,000 | |
| Other amounts payable | 47/48 | €133,473 | €127,807 | -€5,666 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €1,531 | +€1,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,004 | €6,746 | -€258 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,575 | +€7,575 | |
| Other operating charges | 640/8 | €3,842 | €4,452 | +€609 | +15.9% |
| Gross operating margin | 9900 | €43,010 | €50,465 | +€7,455 | +17.3% |
| Operating profit (loss) | 9901 | €32,164 | €31,693 | -€471 | -1.5% |
| Financial income | 75/76B | €427 | €134 | -€293 | -68.6% |
| Recurring financial income | 75 | €427 | €134 | -€293 | -68.6% |
| Financial charges | 65/66B | €6,922 | €8,065 | +€1,143 | +16.5% |
| Recurring financial charges | 65 | €6,922 | €8,065 | +€1,143 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €25,670 | €23,762 | -€1,908 | -7.4% |
| Income taxes | 67/77 | €1,277 | €3,253 | +€1,976 | +154.8% |
| Profit (loss) for the period | 9904 | €24,393 | €20,509 | -€3,884 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,393 | €20,509 | -€3,884 | -15.9% |
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.