P.NT2: what changed
Two fiscal 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.NT2
Largest movements
- Cash +€1,145
up €1,145 (+19.4%), from €5,915 to €7,060
mainly Net result for the year (+€1,786) and Trade debts (+€300)
- Receivables within one year +€941
up €941 (+1.2%), from €77,909 to €78,850
of which Other amounts receivable: +€941
- Profit (loss) carried forward +€1,616
up €1,616 (+11.1%), from €14,544 to €16,160
- Gross operating margin +€1,679
up €1,679, from -€733 to €946
- Turnover +€1,650
new in 2025: €1,650
- Financial income +€83
up €83 (+7.1%), from €1,173 to €1,256
- Purchases and services -€29
down €29 (-3.9%), from €733 to €704
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.
Cash bridge derived
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 | €83,974 | €86,060 | +€2,086 | +2.5% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €83,824 | €85,910 | +€2,086 | +2.5% |
| Amounts receivable within one year | 40/41 | €77,909 | €78,850 | +€941 | +1.2% |
| Trade receivables | 40 | €26,887 | €26,887 | = | 0.0% |
| Other amounts receivable | 41 | €51,021 | €51,962 | +€941 | +1.8% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,915 | €7,060 | +€1,145 | +19.4% |
| Total equity and liabilities | 10/49 | €83,974 | €86,060 | +€2,086 | +2.5% |
| Equity | 10/15 | €80,874 | €82,660 | +€1,786 | +2.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €3,330 | €3,500 | +€170 | +5.1% |
| Non-distributable reserves | 130/1 | €3,330 | €3,500 | +€170 | +5.1% |
| Legal reserve | 130 | €3,330 | €3,500 | +€170 | +5.1% |
| Profit (loss) carried forward | 14 | €14,544 | €16,160 | +€1,616 | +11.1% |
| Amounts payable | 17/49 | €3,100 | €3,400 | +€300 | +9.7% |
| Amounts payable within one year | 42/48 | €3,100 | €3,400 | +€300 | +9.7% |
| Trade debts | 44 | €3,100 | €3,400 | +€300 | +9.7% |
| Suppliers | 440/4 | €3,100 | €3,400 | +€300 | +9.7% |
| Turnover | 70 | - | €1,650 | +€1,650 | |
| Goods, raw materials, services and sundry goods | 60/61 | €733 | €704 | -€29 | -3.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€733 | €946 | +€1,679 | |
| Operating profit (loss) | 9901 | -€1,118 | €558 | +€1,676 | |
| Financial income | 75/76B | €1,173 | €1,256 | +€83 | +7.1% |
| Recurring financial income | 75 | €1,173 | €1,256 | +€83 | +7.1% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €31 | €1,786 | +€1,755 | +5615.1% |
| Profit (loss) for the period | 9904 | €31 | €1,786 | +€1,755 | +5615.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31 | €1,786 | +€1,755 | +5615.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.