P.C.M.C. SERVICES: 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.M.C. SERVICES
Largest movements
- Receivables within one year +€53,234
up €53,234 (+90.7%), from €58,720 to €111,954
of which Other amounts receivable: +€56,140
- Tangible fixed assets +€15,640
up €15,640 (+4.2%), from €373,336 to €388,975
of which Land and buildings: +€9,783
- Cash -€7,218
down €7,218 (-99.9%), from €7,226 to €8
mainly Receivables within one year (-€53,234) and Investment in fixed assets (net) (-€44,489)
- Reserves +€45,000
up €45,000 (+28.9%), from €155,700 to €200,700
- Debts after one year +€14,964
up €14,964 (+59.0%), from €25,352 to €40,316
- Gross operating margin +€43,922
up €43,922 (+90.3%), from €48,645 to €92,567
- Taxes +€11,008
up €11,008 (+195%), from €5,653 to €16,661
- Depreciation +€4,002
up €4,002 (+16.1%), from €24,847 to €28,849
- Financial income +€2,848
up €2,848 (+183%), from €1,559 to €4,407
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 | €439,281 | €500,938 | +€61,656 | +14.0% |
| Fixed assets | 21/28 | €373,336 | €388,975 | +€15,640 | +4.2% |
| Tangible fixed assets | 22/27 | €373,336 | €388,975 | +€15,640 | +4.2% |
| Land and buildings | 22 | €372,676 | €382,459 | +€9,783 | +2.6% |
| Plant, machinery and equipment | 23 | €6 | €1,309 | +€1,303 | +22,005% |
| Furniture and vehicles | 24 | €654 | €5,208 | +€4,554 | +697% |
| Current assets | 29/58 | €65,946 | €111,962 | +€46,016 | +69.8% |
| Amounts receivable within one year | 40/41 | €58,720 | €111,954 | +€53,234 | +90.7% |
| Trade receivables | 40 | €5,464 | €2,559 | -€2,905 | -53.2% |
| Other amounts receivable | 41 | €53,256 | €109,396 | +€56,140 | +105% |
| Cash at bank and in hand | 54/58 | €7,226 | €8 | -€7,218 | -99.9% |
| Total equity and liabilities | 10/49 | €439,281 | €500,938 | +€61,656 | +14.0% |
| Equity | 10/15 | €370,524 | €415,756 | +€45,232 | +12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,700 | €200,700 | +€45,000 | +28.9% |
| Distributable reserves | 133 | €155,700 | €200,700 | +€45,000 | +28.9% |
| Profit (loss) carried forward | 14 | €208,624 | €208,857 | +€232 | +0.1% |
| Amounts payable | 17/49 | €68,757 | €85,181 | +€16,424 | +23.9% |
| Amounts payable after more than one year | 17 | €25,352 | €40,316 | +€14,964 | +59.0% |
| Financial debts | 170/4 | €25,352 | €40,316 | +€14,964 | +59.0% |
| Amounts payable within one year | 42/48 | €43,405 | €44,865 | +€1,460 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €22,760 | €26,083 | +€3,323 | +14.6% |
| Financial debts | 43 | - | €704 | +€704 | |
| Credit institutions | 430/8 | - | €704 | +€704 | |
| Trade debts | 44 | €5,597 | €5,279 | -€318 | -5.7% |
| Suppliers | 440/4 | €5,597 | €5,279 | -€318 | -5.7% |
| Taxes, remuneration and social security | 45 | €15,048 | €12,800 | -€2,249 | -14.9% |
| Taxes | 450/3 | €15,048 | €12,800 | -€2,249 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,847 | €28,849 | +€4,002 | +16.1% |
| Other operating charges | 640/8 | €2,988 | €3,329 | +€342 | +11.4% |
| Gross operating margin | 9900 | €48,645 | €92,567 | +€43,922 | +90.3% |
| Operating profit (loss) | 9901 | €20,810 | €60,388 | +€39,579 | +190% |
| Financial income | 75/76B | €1,559 | €4,407 | +€2,848 | +183% |
| Recurring financial income | 75 | €1,559 | €4,407 | +€2,848 | +183% |
| Financial charges | 65/66B | €3,309 | €2,902 | -€407 | -12.3% |
| Recurring financial charges | 65 | €3,309 | €2,902 | -€407 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €19,059 | €61,893 | +€42,834 | +225% |
| Income taxes | 67/77 | €5,653 | €16,661 | +€11,008 | +195% |
| Profit (loss) for the period | 9904 | €13,406 | €45,232 | +€31,827 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €13,406 | €45,232 | +€31,827 | +237% |
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 24 October 2026 via checked.be.