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.
ENTREPRISE PILATO
Largest movements
- Cash +€7,856
up €7,856 (+15351.9%), from €51 to €7,907
mainly Net result for the year (+€8,123) and Depreciation (+€2,700)
- Deferred charges and accrued income +€3,810
up €3,810 (+3546.8%), from €107 to €3,917
- Tangible fixed assets -€2,700
down €2,700 (-23.1%), from €11,700 to €9,000
- Profit (loss) carried forward +€8,123
up €8,123 (+40.6%), from -€19,984 to -€11,861
- Tax, wage and social debts +€1,504
new in 2025: €1,504
- Trade debts -€793
down €793 (-5.2%), from €15,142 to €14,348
- Gross operating margin +€43,415
up €43,415, from -€2,177 to €41,238
- Write-downs +€26,680
new in 2025: €26,680
- Other operating charges +€2,916
up €2,916 (+473.1%), from €616 to €3,533
- Depreciation +€900
up €900 (+50.0%), from €1,800 to €2,700
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 | €37,410 | €46,315 | +€8,906 | +23.8% |
| Fixed assets | 21/28 | €11,700 | €9,000 | -€2,700 | -23.1% |
| Tangible fixed assets | 22/27 | €11,700 | €9,000 | -€2,700 | -23.1% |
| Furniture and vehicles | 24 | €11,700 | €9,000 | -€2,700 | -23.1% |
| Current assets | 29/58 | €25,710 | €37,315 | +€11,606 | +45.1% |
| Amounts receivable within one year | 40/41 | €25,551 | €25,491 | -€60 | -0.2% |
| Trade receivables | 40 | €24,101 | €25,095 | +€994 | +4.1% |
| Other amounts receivable | 41 | €1,450 | €396 | -€1,054 | -72.7% |
| Cash at bank and in hand | 54/58 | €51 | €7,907 | +€7,856 | +15351.9% |
| Deferred charges and accrued income | 490/1 | €107 | €3,917 | +€3,810 | +3546.8% |
| Total equity and liabilities | 10/49 | €37,410 | €46,315 | +€8,906 | +23.8% |
| Equity | 10/15 | €467 | €8,590 | +€8,123 | +1739.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,984 | -€11,861 | +€8,123 | +40.6% |
| Amounts payable | 17/49 | €36,943 | €37,725 | +€782 | +2.1% |
| Amounts payable after more than one year | 17 | €2,925 | €2,925 | = | 0.0% |
| Financial debts | 170/4 | €2,925 | €2,925 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,017 | €34,800 | +€782 | +2.3% |
| Trade debts | 44 | €15,142 | €14,348 | -€793 | -5.2% |
| Suppliers | 440/4 | €15,142 | €14,348 | -€793 | -5.2% |
| Taxes, remuneration and social security | 45 | - | €1,504 | +€1,504 | |
| Taxes | 450/3 | - | €1,504 | +€1,504 | |
| Other amounts payable | 47/48 | €18,875 | €18,947 | +€72 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €2,700 | +€900 | +50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,680 | +€26,680 | |
| Other operating charges | 640/8 | €616 | €3,533 | +€2,916 | +473.1% |
| Gross operating margin | 9900 | -€2,177 | €41,238 | +€43,415 | |
| Operating profit (loss) | 9901 | -€4,594 | €8,325 | +€12,919 | |
| Financial income | 75/76B | €106 | €0 | -€105 | -99.5% |
| Recurring financial income | 75 | €106 | €0 | -€105 | -99.5% |
| Financial charges | 65/66B | €168 | €203 | +€35 | +20.6% |
| Recurring financial charges | 65 | €168 | €203 | +€35 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,656 | €8,123 | +€12,779 | |
| Profit (loss) for the period | 9904 | -€4,656 | €8,123 | +€12,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,656 | €8,123 | +€12,779 |
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 27 September 2026 via checked.be.