P & C Bureau Comptable: 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 Bureau Comptable
Largest movements
- Cash +€15,068
up €15,068 (+8.7%), from €172,801 to €187,869
mainly Net result for the year (+€37,055) and Tax, wage and social debts (+€7,946)
- Receivables within one year -€4,485
down €4,485 (-22.1%), from €20,267 to €15,782
of which Trade receivables: -€2,729
- Tax, wage and social debts +€7,946
up €7,946 (+23.6%), from €33,685 to €41,631
of which Taxes: +€6,048
- Profit (loss) carried forward +€2,733
up €2,733 (+7.4%), from €36,726 to €39,460
- Gross operating margin -€10,277
down €10,277 (-16.8%), from €61,215 to €50,939
- Taxes -€3,167
down €3,167 (-21.4%), from €14,784 to €11,617
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 | €194,725 | €207,099 | +€12,374 | +6.4% |
| Fixed assets | 21/28 | €1,656 | €3,447 | +€1,791 | +108% |
| Tangible fixed assets | 22/27 | €1,656 | €3,447 | +€1,791 | +108% |
| Furniture and vehicles | 24 | €1,656 | €1,210 | -€446 | -26.9% |
| Other tangible fixed assets | 26 | - | €2,237 | +€2,237 | |
| Current assets | 29/58 | €193,068 | €203,651 | +€10,583 | +5.5% |
| Amounts receivable within one year | 40/41 | €20,267 | €15,782 | -€4,485 | -22.1% |
| Trade receivables | 40 | €18,511 | €15,782 | -€2,729 | -14.7% |
| Other amounts receivable | 41 | €1,756 | - | -€1,756 | |
| Cash at bank and in hand | 54/58 | €172,801 | €187,869 | +€15,068 | +8.7% |
| Total equity and liabilities | 10/49 | €194,725 | €207,099 | +€12,374 | +6.4% |
| Equity | 10/15 | €159,877 | €162,610 | +€2,733 | +1.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Capital | 10 | €6,205 | €6,205 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €116,946 | €116,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,179 | €1,179 | = | 0.0% |
| Distributable reserves | 133 | €113,907 | €113,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,726 | €39,460 | +€2,733 | +7.4% |
| Amounts payable | 17/49 | €34,848 | €44,488 | +€9,641 | +27.7% |
| Amounts payable within one year | 42/48 | €34,793 | €44,434 | +€9,641 | +27.7% |
| Trade debts | 44 | €1,108 | €2,803 | +€1,694 | +153% |
| Suppliers | 440/4 | €1,108 | €2,803 | +€1,694 | +153% |
| Taxes, remuneration and social security | 45 | €33,685 | €41,631 | +€7,946 | +23.6% |
| Taxes | 450/3 | €31,666 | €37,714 | +€6,048 | +19.1% |
| Remuneration and social security | 454/9 | €2,019 | €3,917 | +€1,898 | +94.0% |
| Accrued charges and deferred income | 492/3 | €55 | €55 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,381 | €1,116 | -€265 | -19.2% |
| Other operating charges | 640/8 | €2,681 | €2,769 | +€88 | +3.3% |
| Gross operating margin | 9900 | €61,215 | €50,939 | -€10,277 | -16.8% |
| Operating profit (loss) | 9901 | €57,154 | €47,053 | -€10,100 | -17.7% |
| Financial income | 75/76B | €1,494 | €1,937 | +€443 | +29.7% |
| Recurring financial income | 75 | €1,494 | €1,937 | +€443 | +29.7% |
| Financial charges | 65/66B | €249 | €318 | +€69 | +27.7% |
| Recurring financial charges | 65 | €249 | €211 | -€38 | -15.2% |
| Non-recurring financial charges | 66B | - | €107 | +€107 | |
| Profit (loss) for the period before taxes | 9903 | €58,398 | €48,672 | -€9,726 | -16.7% |
| Income taxes | 67/77 | €14,784 | €11,617 | -€3,167 | -21.4% |
| Profit (loss) for the period | 9904 | €43,614 | €37,055 | -€6,559 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,614 | €37,055 | -€6,559 | -15.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.