P&C INTERIORS: 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 INTERIORS
Largest movements
- Cash -€23,578
down €23,578 (-73.6%), from €32,032 to €8,454
mainly Net result for the year (-€32,645) and Debts after one year (-€18,136)
- Receivables within one year -€18,865
down €18,865 (-84.7%), from €22,270 to €3,405
of which Trade receivables: -€17,964
- Stocks and contracts +€10,020
up €10,020 (+11.9%), from €84,066 to €94,087
of which Contracts in progress: +€10,020
- Profit (loss) carried forward -€32,645
down €32,645 (-89.4%), from €36,517 to €3,872
- Debts after one year -€18,136
down €18,136 (-26.6%), from €68,136 to €50,000
- Other debts +€13,200
up €13,200 (+107%), from €12,321 to €25,521
- Trade debts +€3,828
new in 2025: €3,828
- Turnover -€320,207
down €320,207 (-88.6%), from €361,501 to €41,294
- Purchases and services -€286,825
down €286,825 (-80.2%), from €357,590 to €70,765
- Gross operating margin -€33,382
down €33,382, from €3,911 to -€29,471
- Financial income -€12,005
down €12,005 (-98.4%), from €12,206 to €201
of which Non-recurring financial income: -€11,835
- Financial charges -€6,970
down €6,970 (-85.9%), from €8,111 to €1,141
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 | €138,721 | €105,946 | -€32,775 | -23.6% |
| Fixed assets | 21/28 | €352 | - | -€352 | |
| Tangible fixed assets | 22/27 | €352 | - | -€352 | |
| Plant, machinery and equipment | 23 | €352 | - | -€352 | |
| Current assets | 29/58 | €138,368 | €105,946 | -€32,423 | -23.4% |
| Stocks and contracts in progress | 3 | €84,066 | €94,087 | +€10,020 | +11.9% |
| Stocks | 30/36 | €24,478 | €24,478 | = | 0.0% |
| Contracts in progress | 37 | €59,589 | €69,609 | +€10,020 | +16.8% |
| Amounts receivable within one year | 40/41 | €22,270 | €3,405 | -€18,865 | -84.7% |
| Trade receivables | 40 | €21,350 | €3,386 | -€17,964 | -84.1% |
| Other amounts receivable | 41 | €920 | €19 | -€901 | -97.9% |
| Cash at bank and in hand | 54/58 | €32,032 | €8,454 | -€23,578 | -73.6% |
| Total equity and liabilities | 10/49 | €138,721 | €105,946 | -€32,775 | -23.6% |
| Equity | 10/15 | €57,898 | €25,254 | -€32,645 | -56.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,781 | €2,781 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €921 | €921 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,517 | €3,872 | -€32,645 | -89.4% |
| Amounts payable | 17/49 | €80,822 | €80,692 | -€131 | -0.2% |
| Amounts payable after more than one year | 17 | €68,136 | €50,000 | -€18,136 | -26.6% |
| Financial debts | 170/4 | €68,136 | €50,000 | -€18,136 | -26.6% |
| Amounts payable within one year | 42/48 | €12,686 | €30,692 | +€18,006 | +142% |
| Trade debts | 44 | - | €3,828 | +€3,828 | |
| Suppliers | 440/4 | - | €3,828 | +€3,828 | |
| Taxes, remuneration and social security | 45 | €365 | €1,343 | +€977 | +267% |
| Taxes | 450/3 | €365 | €1,343 | +€977 | +267% |
| Other amounts payable | 47/48 | €12,321 | €25,521 | +€13,200 | +107% |
| Turnover | 70 | €361,501 | €41,294 | -€320,207 | -88.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €357,590 | €70,765 | -€286,825 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €352 | = | 0.0% |
| Other operating charges | 640/8 | €686 | €453 | -€232 | -33.9% |
| Gross operating margin | 9900 | €3,911 | -€29,471 | -€33,382 | |
| Operating profit (loss) | 9901 | €2,873 | -€30,277 | -€33,150 | |
| Financial income | 75/76B | €12,206 | €201 | -€12,005 | -98.4% |
| Recurring financial income | 75 | €371 | €201 | -€170 | -45.8% |
| Non-recurring financial income | 76B | €11,835 | - | -€11,835 | |
| Financial charges | 65/66B | €8,111 | €1,141 | -€6,970 | -85.9% |
| Recurring financial charges | 65 | €8,111 | €1,141 | -€6,970 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €6,968 | -€31,217 | -€38,185 | |
| Income taxes | 67/77 | €2,000 | €1,428 | -€572 | -28.6% |
| Profit (loss) for the period | 9904 | €4,968 | -€32,645 | -€37,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,968 | -€32,645 | -€37,613 |
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 29 October 2026 via checked.be.