Dr PCT: 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.
Dr PCT
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash +€8,990
up €8,990 (+8.3%), from €107,707 to €116,697
mainly Net result for the year (+€56,295) and Other debts (+€52,762)
- Tangible fixed assets -€2,280
down €2,280 (-7.9%), from €28,791 to €26,512
of which Furniture and vehicles: -€2,100
- Other debts +€52,762
up €52,762 (+427.6%), from €12,339 to €65,101
- Debts after one year -€14,570
no longer reported in 2025 (was €14,570)
- Tax, wage and social debts +€5,981
up €5,981 (+136.4%), from €4,386 to €10,366
- Gross operating margin +€41,083
up €41,083 (+81.9%), from €50,133 to €91,216
- Taxes +€9,952
up €9,952 (+99.2%), from €10,032 to €19,985
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 | €144,453 | €189,689 | +€45,236 | +31.3% |
| Fixed assets | 21/28 | €28,791 | €26,512 | -€2,280 | -7.9% |
| Tangible fixed assets | 22/27 | €28,791 | €26,512 | -€2,280 | -7.9% |
| Plant, machinery and equipment | 23 | €540 | €360 | -€180 | -33.3% |
| Furniture and vehicles | 24 | €28,251 | €26,152 | -€2,100 | -7.4% |
| Current assets | 29/58 | €115,662 | €163,178 | +€47,516 | +41.1% |
| Stocks and contracts in progress | 3 | €1,425 | - | -€1,425 | |
| Stocks | 30/36 | €1,425 | - | -€1,425 | |
| Amounts receivable within one year | 40/41 | €4,455 | €3,510 | -€945 | -21.2% |
| Trade receivables | 40 | €4,455 | €917 | -€3,538 | -79.4% |
| Other amounts receivable | 41 | - | €2,593 | +€2,593 | |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €107,707 | €116,697 | +€8,990 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,075 | €2,971 | +€896 | +43.2% |
| Total equity and liabilities | 10/49 | €144,453 | €189,689 | +€45,236 | +31.3% |
| Equity | 10/15 | €99,069 | €99,084 | +€15 | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €93,800 | €93,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €93,500 | €93,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,269 | €2,284 | +€15 | +0.7% |
| Amounts payable | 17/49 | €45,384 | €90,605 | +€45,221 | +99.6% |
| Amounts payable after more than one year | 17 | €14,570 | - | -€14,570 | |
| Financial debts | 170/4 | €14,570 | - | -€14,570 | |
| Amounts payable within one year | 42/48 | €30,814 | €90,605 | +€59,791 | +194.0% |
| Current portion of amounts payable after more than one year | 42 | €13,311 | €14,570 | +€1,259 | +9.5% |
| Trade debts | 44 | €779 | €568 | -€211 | -27.1% |
| Suppliers | 440/4 | €779 | €568 | -€211 | -27.1% |
| Taxes, remuneration and social security | 45 | €4,386 | €10,366 | +€5,981 | +136.4% |
| Taxes | 450/3 | €4,386 | €10,366 | +€5,981 | +136.4% |
| Other amounts payable | 47/48 | €12,339 | €65,101 | +€52,762 | +427.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,120 | €13,914 | -€207 | -1.5% |
| Other operating charges | 640/8 | €394 | €666 | +€272 | +69.0% |
| Gross operating margin | 9900 | €50,133 | €91,216 | +€41,083 | +81.9% |
| Operating profit (loss) | 9901 | €35,619 | €76,637 | +€41,018 | +115.2% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €528 | €407 | -€121 | -23.0% |
| Recurring financial charges | 65 | €528 | €407 | -€121 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €35,090 | €76,280 | +€41,190 | +117.4% |
| Income taxes | 67/77 | €10,032 | €19,985 | +€9,952 | +99.2% |
| Profit (loss) for the period | 9904 | €25,058 | €56,295 | +€31,237 | +124.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,058 | €56,295 | +€31,237 | +124.7% |
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 2 October 2026 via checked.be.