CK P&M: what changed
Two financial 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.
CK P&M
Largest movements
- Cash +€28,422
up €28,422 (+54.4%), from €52,234 to €80,656
mainly Other debts (+€14,588) and Net result for the year (+€14,136)
- Receivables within one year -€7,833
down €7,833 (-36.1%), from €21,726 to €13,892
of which Other amounts receivable: -€7,833
- Other debts +€14,588
up €14,588 (+61.8%), from €23,612 to €38,200
- Profit (loss) carried forward +€5,447
up €5,447, from -€5,447 to €0
- Contributions -€5,000
down €5,000 (-40.3%), from €12,400 to €7,400
- Tax, wage and social debts +€4,302
up €4,302 (+48.7%), from €8,841 to €13,143
of which Taxes: +€7,946
- Reserves +€2,264
up €2,264 (+6.8%), from €33,298 to €35,563
of which Distributable reserves: +€2,264
- Gross operating margin +€13,916
up €13,916 (+173%), from €8,058 to €21,974
- Write-downs -€11,936
down €11,936 (-100%), from €11,936 to €0
- Taxes +€5,369
up €5,369 (+17,259%), from €31 to €5,400
- Financial charges +€966
up €966 (+73.1%), from €1,321 to €2,287
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.
Derived cash bridge
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 | €74,032 | €94,621 | +€20,589 | +27.8% |
| Current assets | 29/58 | €74,032 | €94,621 | +€20,589 | +27.8% |
| Amounts receivable within one year | 40/41 | €21,726 | €13,892 | -€7,833 | -36.1% |
| Trade receivables | 40 | €9,559 | €9,559 | = | 0.0% |
| Other amounts receivable | 41 | €12,167 | €4,333 | -€7,833 | -64.4% |
| Cash at bank and in hand | 54/58 | €52,234 | €80,656 | +€28,422 | +54.4% |
| Deferred charges and accrued income | 490/1 | €72 | €72 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,032 | €94,621 | +€20,589 | +27.8% |
| Equity | 10/15 | €40,251 | €42,963 | +€2,712 | +6.7% |
| Contributions | 10/11 | €12,400 | €7,400 | -€5,000 | -40.3% |
| Reserves | 13 | €33,298 | €35,563 | +€2,264 | +6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,298 | €35,563 | +€2,264 | +6.8% |
| Profit (loss) carried forward | 14 | -€5,447 | €0 | +€5,447 | |
| Amounts payable | 17/49 | €33,780 | €51,658 | +€17,877 | +52.9% |
| Amounts payable within one year | 42/48 | €33,780 | €51,658 | +€17,877 | +52.9% |
| Trade debts | 44 | €1,327 | €315 | -€1,012 | -76.2% |
| Suppliers | 440/4 | €1,327 | €315 | -€1,012 | -76.2% |
| Taxes, remuneration and social security | 45 | €8,841 | €13,143 | +€4,302 | +48.7% |
| Taxes | 450/3 | €5,197 | €13,143 | +€7,946 | +153% |
| Remuneration and social security | 454/9 | €3,644 | €0 | -€3,644 | -100% |
| Other amounts payable | 47/48 | €23,612 | €38,200 | +€14,588 | +61.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,936 | €0 | -€11,936 | -100% |
| Other operating charges | 640/8 | €487 | €535 | +€48 | +9.8% |
| Gross operating margin | 9900 | €8,058 | €21,974 | +€13,916 | +173% |
| Operating profit (loss) | 9901 | -€4,365 | €21,439 | +€25,804 | |
| Financial income | 75/76B | €270 | €385 | +€115 | +42.4% |
| Recurring financial income | 75 | €270 | €385 | +€115 | +42.4% |
| Financial charges | 65/66B | €1,321 | €2,287 | +€966 | +73.1% |
| Recurring financial charges | 65 | €1,321 | €2,287 | +€966 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,416 | €19,537 | +€24,953 | |
| Income taxes | 67/77 | €31 | €5,400 | +€5,369 | +17,259% |
| Profit (loss) for the period | 9904 | -€5,447 | €14,136 | +€19,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,447 | €14,136 | +€19,583 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.