P.C.B. ELECTRONICS: 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.
P.C.B. ELECTRONICS
Largest movements
- Cash -€101
down €101 (-61.3%), from €164 to €63
mainly Net result for the year (-€242)
- Profit (loss) carried forward -€242
down €242 (-0.3%), from -€72,176 to -€72,417
- Other debts +€134
up €134 (+3.3%), from €4,006 to €4,140
- Accrued charges and deferred income +€7
up €7 (+5.3%), from €134 to €141
- Financial charges +€10
up €10 (+6.0%), from €166 to €176
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €164 | €63 | -€101 | -61.3% |
| Current assets | 29/58 | €164 | €63 | -€101 | -61.3% |
| Cash at bank and in hand | 54/58 | €164 | €63 | -€101 | -61.3% |
| Total equity and liabilities | 10/49 | €164 | €63 | -€101 | -61.3% |
| Equity | 10/15 | -€3,976 | -€4,217 | -€242 | -6.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,176 | -€72,417 | -€242 | -0.3% |
| Amounts payable | 17/49 | €4,140 | €4,281 | +€141 | +3.4% |
| Amounts payable within one year | 42/48 | €4,006 | €4,140 | +€134 | +3.3% |
| Other amounts payable | 47/48 | €4,006 | €4,140 | +€134 | +3.3% |
| Accrued charges and deferred income | 492/3 | €134 | €141 | +€7 | +5.3% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€64 | -€66 | -€2 | -3.0% |
| Financial charges | 65/66B | €166 | €176 | +€10 | +6.0% |
| Recurring financial charges | 65 | €166 | €176 | +€10 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€230 | -€242 | -€12 | -5.1% |
| Profit (loss) for the period | 9904 | -€230 | -€242 | -€12 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€230 | -€242 | -€12 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.