P.C. SOLUTIONS: 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. SOLUTIONS
Largest movements
- Current investments -€208,234
down €208,234 (-41.0%), from €508,234 to €300,000
- Cash +€151,330
up €151,330 (+2,229%), from €6,788 to €158,118
mainly Current investments (+€208,234) and Net result for the year (+€48,215)
- Tangible fixed assets -€77,778
down €77,778 (-6.1%), from €1.3m to €1.2m
of which Leasing and similar rights: -€45,122
- Debts after one year -€82,290
down €82,290 (-11.4%), from €720,146 to €637,855
- Other debts -€66,410
down €66,410 (-58.1%), from €114,246 to €47,835
- Depreciation -€29,710
down €29,710 (-40.1%), from €74,050 to €44,340
- Gross operating margin +€23,112
up €23,112 (+13.7%), from €168,600 to €191,713
- Other operating charges -€3,779
down €3,779 (-37.2%), from €10,151 to €6,372
- Taxes +€2,946
up €2,946 (+14.9%), from €19,787 to €22,733
- Financial charges +€2,727
up €2,727 (+9.4%), from €29,152 to €31,879
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 | €1,869,084 | €1,733,666 | -€135,418 | -7.2% |
| Fixed assets | 21/28 | €1,278,031 | €1,200,253 | -€77,778 | -6.1% |
| Tangible fixed assets | 22/27 | €1,277,982 | €1,200,204 | -€77,778 | -6.1% |
| Land and buildings | 22 | €1,216,659 | €1,176,789 | -€39,871 | -3.3% |
| Plant, machinery and equipment | 23 | €7,646 | €9,126 | +€1,481 | +19.4% |
| Furniture and vehicles | 24 | €5,434 | €11,168 | +€5,734 | +106% |
| Leasing and similar rights | 25 | €48,242 | €3,120 | -€45,122 | -93.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €591,053 | €533,413 | -€57,640 | -9.8% |
| Amounts receivable within one year | 40/41 | €70,097 | €70,641 | +€544 | +0.8% |
| Trade receivables | 40 | €70,088 | €70,641 | +€553 | +0.8% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Current investments | 50/53 | €508,234 | €300,000 | -€208,234 | -41.0% |
| Cash at bank and in hand | 54/58 | €6,788 | €158,118 | +€151,330 | +2,229% |
| Deferred charges and accrued income | 490/1 | €5,934 | €4,654 | -€1,280 | -21.6% |
| Total equity and liabilities | 10/49 | €1,869,084 | €1,733,666 | -€135,418 | -7.2% |
| Equity | 10/15 | €904,682 | €920,397 | +€15,715 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €462,408 | €478,123 | +€15,715 | +3.4% |
| Tax-exempt reserves | 132 | €39,095 | €39,095 | = | 0.0% |
| Distributable reserves | 133 | €423,313 | €439,028 | +€15,715 | +3.7% |
| Profit (loss) carried forward | 14 | €423,682 | €423,682 | = | 0.0% |
| Amounts payable | 17/49 | €964,402 | €813,269 | -€151,133 | -15.7% |
| Amounts payable after more than one year | 17 | €720,146 | €637,855 | -€82,290 | -11.4% |
| Financial debts | 170/4 | €720,146 | €637,855 | -€82,290 | -11.4% |
| Amounts payable within one year | 42/48 | €239,968 | €172,089 | -€67,879 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €83,576 | €82,652 | -€924 | -1.1% |
| Trade debts | 44 | €9,107 | €7,324 | -€1,783 | -19.6% |
| Suppliers | 440/4 | €9,107 | €7,324 | -€1,783 | -19.6% |
| Taxes, remuneration and social security | 45 | €33,040 | €34,278 | +€1,238 | +3.7% |
| Taxes | 450/3 | €30,972 | €32,185 | +€1,214 | +3.9% |
| Remuneration and social security | 454/9 | €2,068 | €2,092 | +€24 | +1.2% |
| Other amounts payable | 47/48 | €114,246 | €47,835 | -€66,410 | -58.1% |
| Accrued charges and deferred income | 492/3 | €4,288 | €3,325 | -€964 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,050 | €44,340 | -€29,710 | -40.1% |
| Other operating charges | 640/8 | €10,151 | €6,372 | -€3,779 | -37.2% |
| Non-recurring operating charges | 66A | - | €48,242 | +€48,242 | |
| Gross operating margin | 9900 | €168,600 | €191,713 | +€23,112 | +13.7% |
| Operating profit (loss) | 9901 | €84,398 | €92,758 | +€8,360 | +9.9% |
| Financial income | 75/76B | €11,852 | €10,069 | -€1,784 | -15.0% |
| Recurring financial income | 75 | €11,852 | €10,069 | -€1,784 | -15.0% |
| Financial charges | 65/66B | €29,152 | €31,879 | +€2,727 | +9.4% |
| Recurring financial charges | 65 | €29,152 | €31,879 | +€2,727 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €67,098 | €70,948 | +€3,849 | +5.7% |
| Income taxes | 67/77 | €19,787 | €22,733 | +€2,946 | +14.9% |
| Profit (loss) for the period | 9904 | €47,312 | €48,215 | +€903 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,312 | €48,215 | +€903 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.