P&P HOLD: 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 HOLD
Largest movements
- Cash -€2,017
down €2,017 (-91.8%), from €2,198 to €181
mainly Net result for the year (-€1,983) and Trade debts (-€412)
- Profit (loss) carried forward -€1,983
down €1,983 (-26.2%), from -€7,576 to -€9,558
- Financial income -€3,780
down €3,780 (-92.7%), from €4,076 to €296
- Gross operating margin -€1,229
down €1,229 (-280%), from -€438 to -€1,667
- Financial charges -€216
down €216 (-76.0%), from €285 to €68
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,346 | €116,329 | -€2,017 | -1.7% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €117,846 | €115,829 | -€2,017 | -1.7% |
| Amounts receivable within one year | 40/41 | €115,648 | €115,648 | = | 0.0% |
| Other amounts receivable | 41 | €115,648 | €115,648 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,198 | €181 | -€2,017 | -91.8% |
| Total equity and liabilities | 10/49 | €118,346 | €116,329 | -€2,017 | -1.7% |
| Equity | 10/15 | €53,924 | €51,942 | -€1,983 | -3.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,576 | -€9,558 | -€1,983 | -26.2% |
| Amounts payable | 17/49 | €64,422 | €64,388 | -€35 | -0.1% |
| Amounts payable within one year | 42/48 | €64,422 | €64,388 | -€35 | -0.1% |
| Trade debts | 44 | €883 | €471 | -€412 | -46.7% |
| Suppliers | 440/4 | €883 | €471 | -€412 | -46.7% |
| Other amounts payable | 47/48 | €63,539 | €63,917 | +€377 | +0.6% |
| Other operating charges | 640/8 | €559 | €543 | -€16 | -2.9% |
| Gross operating margin | 9900 | -€438 | -€1,667 | -€1,229 | -280% |
| Operating profit (loss) | 9901 | -€998 | -€2,210 | -€1,213 | -122% |
| Financial income | 75/76B | €4,076 | €296 | -€3,780 | -92.7% |
| Recurring financial income | 75 | €4,076 | €296 | -€3,780 | -92.7% |
| Financial charges | 65/66B | €285 | €68 | -€216 | -76.0% |
| Recurring financial charges | 65 | €285 | €68 | -€216 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €2,794 | -€1,983 | -€4,776 | |
| Profit (loss) for the period | 9904 | €2,794 | -€1,983 | -€4,776 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,794 | -€1,983 | -€4,776 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.