P.D.B.-IDEAS: 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.D.B.-IDEAS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€88,000
up €88,000 (+8.4%), from €1.0m to €1.1m
- Other debts -€61,676
down €61,676 (-53.2%), from €116,030 to €54,354
- Gross operating margin -€8,118
down €8,118 (-5.6%), from €144,762 to €136,643
- Financial charges -€4,340
down €4,340 (-41.9%), from €10,357 to €6,017
- Taxes -€2,547
down €2,547 (-6.6%), from €38,384 to €35,837
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 | €1,526,460 | €1,541,849 | +€15,388 | +1.0% |
| Fixed assets | 21/28 | €1,381,283 | €1,376,259 | -€5,024 | -0.4% |
| Tangible fixed assets | 22/27 | €22,376 | €17,352 | -€5,024 | -22.5% |
| Furniture and vehicles | 24 | €466 | €233 | -€233 | -50.0% |
| Other tangible fixed assets | 26 | €21,910 | €17,119 | -€4,791 | -21.9% |
| Financial fixed assets | 28 | €1,358,906 | €1,358,906 | = | 0.0% |
| Current assets | 29/58 | €145,178 | €165,590 | +€20,412 | +14.1% |
| Amounts receivable within one year | 40/41 | €127,860 | €126,732 | -€1,128 | -0.9% |
| Trade receivables | 40 | €25,738 | €24,448 | -€1,290 | -5.0% |
| Other amounts receivable | 41 | €102,121 | €102,284 | +€163 | +0.2% |
| Cash at bank and in hand | 54/58 | €17,318 | €30,608 | +€13,290 | +76.7% |
| Deferred charges and accrued income | 490/1 | - | €8,250 | +€8,250 | |
| Total equity and liabilities | 10/49 | €1,526,460 | €1,541,849 | +€15,388 | +1.0% |
| Equity | 10/15 | €1,386,688 | €1,475,341 | +€88,653 | +6.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,049,370 | €1,137,370 | +€88,000 | +8.4% |
| Distributable reserves | 133 | €1,049,370 | €1,137,370 | +€88,000 | +8.4% |
| Profit (loss) carried forward | 14 | €87,318 | €87,971 | +€653 | +0.7% |
| Amounts payable | 17/49 | €139,773 | €66,508 | -€73,265 | -52.4% |
| Amounts payable within one year | 42/48 | €139,773 | €66,508 | -€73,265 | -52.4% |
| Trade debts | 44 | €2,156 | €1,516 | -€641 | -29.7% |
| Suppliers | 440/4 | €2,156 | €1,516 | -€641 | -29.7% |
| Taxes, remuneration and social security | 45 | €21,586 | €10,638 | -€10,948 | -50.7% |
| Taxes | 450/3 | €17,586 | €6,638 | -€10,948 | -62.3% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €116,030 | €54,354 | -€61,676 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,724 | €5,024 | -€700 | -12.2% |
| Other operating charges | 640/8 | €1,101 | €1,112 | +€11 | +1.0% |
| Gross operating margin | 9900 | €144,762 | €136,643 | -€8,118 | -5.6% |
| Operating profit (loss) | 9901 | €137,937 | €130,508 | -€7,429 | -5.4% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €10,357 | €6,017 | -€4,340 | -41.9% |
| Recurring financial charges | 65 | €10,357 | €6,017 | -€4,340 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €127,609 | €124,490 | -€3,119 | -2.4% |
| Income taxes | 67/77 | €38,384 | €35,837 | -€2,547 | -6.6% |
| Profit (loss) for the period | 9904 | €89,225 | €88,653 | -€572 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,225 | €88,653 | -€572 | -0.6% |
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 22 October 2026 via checked.be.