P&P Bâtiment: 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&P Bâtiment
Largest movements
- Receivables within one year -€14,872
down €14,872 (-53.8%), from €27,621 to €12,748
of which Trade receivables: -€13,488
- Tangible fixed assets -€11,262
down €11,262 (-28.5%), from €39,477 to €28,215
of which Furniture and vehicles: -€11,987
- Cash -€2,423
down €2,423 (-12.4%), from €19,492 to €17,069
mainly Debts after one year (-€10,430) and Tax, wage and social debts (-€9,066)
- Debts after one year -€10,430
down €10,430 (-79.7%), from €13,094 to €2,664
- Tax, wage and social debts -€9,066
down €9,066 (-76.4%), from €11,866 to €2,800
of which Taxes: -€7,616
- Profit (loss) carried forward -€8,389
down €8,389 (-23.0%), from €36,445 to €28,057
- Turnover -€139,041
down €139,041 (-43.2%), from €322,014 to €182,973
- Purchases and services -€89,691
down €89,691 (-33.3%), from €269,741 to €180,050
- Gross operating margin -€50,042
down €50,042 (-88.7%), from €56,413 to €6,371
- Other operating charges -€13,126
down €13,126 (-94.4%), from €13,911 to €786
- Taxes -€6,855
down €6,855 (-96.0%), from €7,142 to €287
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 | €86,707 | €58,780 | -€27,927 | -32.2% |
| Fixed assets | 21/28 | €39,595 | €28,333 | -€11,262 | -28.4% |
| Tangible fixed assets | 22/27 | €39,477 | €28,215 | -€11,262 | -28.5% |
| Plant, machinery and equipment | 23 | €662 | €1,386 | +€725 | +110% |
| Furniture and vehicles | 24 | €38,815 | €26,829 | -€11,987 | -30.9% |
| Financial fixed assets | 28 | €118 | €118 | = | 0.0% |
| Current assets | 29/58 | €47,113 | €30,447 | -€16,665 | -35.4% |
| Amounts receivable within one year | 40/41 | €27,621 | €12,748 | -€14,872 | -53.8% |
| Trade receivables | 40 | €19,284 | €5,796 | -€13,488 | -69.9% |
| Other amounts receivable | 41 | €8,337 | €6,952 | -€1,384 | -16.6% |
| Cash at bank and in hand | 54/58 | €19,492 | €17,069 | -€2,423 | -12.4% |
| Deferred charges and accrued income | 490/1 | - | €630 | +€630 | |
| Total equity and liabilities | 10/49 | €86,707 | €58,780 | -€27,927 | -32.2% |
| Equity | 10/15 | €42,445 | €34,057 | -€8,389 | -19.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,445 | €28,057 | -€8,389 | -23.0% |
| Amounts payable | 17/49 | €44,262 | €24,723 | -€19,539 | -44.1% |
| Amounts payable after more than one year | 17 | €13,094 | €2,664 | -€10,430 | -79.7% |
| Financial debts | 170/4 | €13,094 | €2,664 | -€10,430 | -79.7% |
| Amounts payable within one year | 42/48 | €31,167 | €22,059 | -€9,108 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €10,079 | €10,430 | +€352 | +3.5% |
| Trade debts | 44 | €9,223 | €8,829 | -€394 | -4.3% |
| Suppliers | 440/4 | €953 | €8,829 | +€7,876 | +827% |
| Bills of exchange payable | 441 | €8,270 | - | -€8,270 | |
| Taxes, remuneration and social security | 45 | €11,866 | €2,800 | -€9,066 | -76.4% |
| Taxes | 450/3 | €7,616 | - | -€7,616 | |
| Remuneration and social security | 454/9 | €4,250 | €2,800 | -€1,450 | -34.1% |
| Turnover | 70 | €322,014 | €182,973 | -€139,041 | -43.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €269,741 | €180,050 | -€89,691 | -33.3% |
| Remuneration, social security and pensions | 62 | €1,930 | €619 | -€1,311 | -67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,533 | €12,357 | -€176 | -1.4% |
| Other operating charges | 640/8 | €13,911 | €786 | -€13,126 | -94.4% |
| Gross operating margin | 9900 | €56,413 | €6,371 | -€50,042 | -88.7% |
| Operating profit (loss) | 9901 | €28,038 | -€7,391 | -€35,429 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,430 | €710 | -€720 | -50.3% |
| Recurring financial charges | 65 | €1,430 | €710 | -€720 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €26,608 | -€8,102 | -€34,710 | |
| Income taxes | 67/77 | €7,142 | €287 | -€6,855 | -96.0% |
| Profit (loss) for the period | 9904 | €19,466 | -€8,389 | -€27,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,466 | -€8,389 | -€27,855 |
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 22 October 2026 via checked.be.