P & M INTERIEUR: what changed
P & M INTERIEUR
Largest movements
- Cash -€38,375
down €38,375 (-44.7%), from €85,920 to €47,545
mainly Net result for the year (-€27,667) and Trade debts (-€24,710)
- Tangible fixed assets -€12,261
down €12,261 (-17.9%), from €68,347 to €56,086
of which Furniture and vehicles: -€8,642
- Stocks and contracts -€9,000
down €9,000 (-100%), from €9,000 to €0
- Receivables within one year -€3,571
down €3,571 (-3.9%), from €90,477 to €86,906
of which Other amounts receivable: -€17,480
- Deferred charges and accrued income -€2,954
down €2,954 (-64.7%), from €4,567 to €1,612
- Profit (loss) carried forward -€27,667
down €27,667, from €23,982 to -€3,686
- Trade debts -€24,710
down €24,710 (-23.8%), from €103,669 to €78,960
- Debts after one year -€11,262
down €11,262 (-35.2%), from €31,971 to €20,709
- Tax, wage and social debts -€4,215
down €4,215 (-33.9%), from €12,444 to €8,229
of which Taxes: -€3,368
- Staff costs +€58,112
up €58,112 (+39.0%), from €148,936 to €207,048
- Gross operating margin +€29,945
up €29,945 (+17.1%), from €174,678 to €204,623
- Depreciation +€6,206
up €6,206 (+44.3%), from €13,999 to €20,205
- Taxes -€3,193
down €3,193 (-94.0%), from €3,397 to €204
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,311 | €192,149 | -€66,162 | -25.6% |
| Fixed assets | 21/28 | €68,347 | €56,086 | -€12,261 | -17.9% |
| Tangible fixed assets | 22/27 | €68,347 | €56,086 | -€12,261 | -17.9% |
| Plant, machinery and equipment | 23 | €11,605 | €7,987 | -€3,618 | -31.2% |
| Furniture and vehicles | 24 | €56,742 | €48,099 | -€8,642 | -15.2% |
| Current assets | 29/58 | €189,964 | €136,063 | -€53,901 | -28.4% |
| Stocks and contracts in progress | 3 | €9,000 | €0 | -€9,000 | -100% |
| Contracts in progress | 37 | €9,000 | €0 | -€9,000 | -100% |
| Amounts receivable within one year | 40/41 | €90,477 | €86,906 | -€3,571 | -3.9% |
| Trade receivables | 40 | €41,419 | €55,327 | +€13,908 | +33.6% |
| Other amounts receivable | 41 | €49,058 | €31,578 | -€17,480 | -35.6% |
| Cash at bank and in hand | 54/58 | €85,920 | €47,545 | -€38,375 | -44.7% |
| Deferred charges and accrued income | 490/1 | €4,567 | €1,612 | -€2,954 | -64.7% |
| Total equity and liabilities | 10/49 | €258,311 | €192,149 | -€66,162 | -25.6% |
| Equity | 10/15 | €94,442 | €66,774 | -€27,667 | -29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 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 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,982 | -€3,686 | -€27,667 | |
| Amounts payable | 17/49 | €163,869 | €125,375 | -€38,494 | -23.5% |
| Amounts payable after more than one year | 17 | €31,971 | €20,709 | -€11,262 | -35.2% |
| Financial debts | 170/4 | €31,971 | €20,709 | -€11,262 | -35.2% |
| Amounts payable within one year | 42/48 | €131,899 | €104,666 | -€27,232 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €15,785 | €17,478 | +€1,693 | +10.7% |
| Trade debts | 44 | €103,669 | €78,960 | -€24,710 | -23.8% |
| Suppliers | 440/4 | €103,669 | €78,960 | -€24,710 | -23.8% |
| Taxes, remuneration and social security | 45 | €12,444 | €8,229 | -€4,215 | -33.9% |
| Taxes | 450/3 | €3,572 | €204 | -€3,368 | -94.3% |
| Remuneration and social security | 454/9 | €8,872 | €8,025 | -€847 | -9.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €148,936 | €207,048 | +€58,112 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,999 | €20,205 | +€6,206 | +44.3% |
| Other operating charges | 640/8 | €1,568 | €1,496 | -€72 | -4.6% |
| Gross operating margin | 9900 | €174,678 | €204,623 | +€29,945 | +17.1% |
| Operating profit (loss) | 9901 | €10,176 | -€24,125 | -€34,300 | |
| Financial income | 75/76B | €267 | €163 | -€104 | -38.9% |
| Recurring financial income | 75 | €267 | €163 | -€104 | -38.9% |
| Financial charges | 65/66B | €2,196 | €3,501 | +€1,305 | +59.4% |
| Recurring financial charges | 65 | €2,196 | €3,501 | +€1,305 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €8,246 | -€27,463 | -€35,709 | |
| Income taxes | 67/77 | €3,397 | €204 | -€3,193 | -94.0% |
| Profit (loss) for the period | 9904 | €4,849 | -€27,667 | -€32,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,849 | -€27,667 | -€32,517 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.