P & P SCHADEBEHEER: 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 SCHADEBEHEER
Largest movements
- Cash +€74,551
up €74,551 (+386%), from €19,313 to €93,864
mainly Investment in fixed assets (net) (+€34,303) and Net result for the year (+€31,537)
- Tangible fixed assets -€34,446
down €34,446 (-99.3%), from €34,697 to €251
of which Land and buildings: -€34,303
- Receivables within one year -€2,735
down €2,735 (-64.4%), from €4,244 to €1,509
- Reserves +€31,537
up €31,537 (+155%), from €20,340 to €51,877
- Tax, wage and social debts +€8,624
up €8,624 (+99.5%), from €8,671 to €17,295
- Current portion of long-term debt -€3,810
down €3,810 (-100%), from €3,810 to €0
- Other debts +€1,225
up €1,225 (+34.7%), from €3,531 to €4,757
- Gross operating margin +€44,770
up €44,770 (+631%), from €7,095 to €51,864
- Taxes +€15,632
up €15,632 (+972%), from €1,608 to €17,240
- Depreciation -€1,244
down €1,244 (-89.7%), from €1,387 to €143
- Financial charges -€582
down €582 (-23.2%), from €2,509 to €1,927
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 | €59,651 | €97,108 | +€37,457 | +62.8% |
| Fixed assets | 21/28 | €34,697 | €251 | -€34,446 | -99.3% |
| Tangible fixed assets | 22/27 | €34,697 | €251 | -€34,446 | -99.3% |
| Land and buildings | 22 | €34,303 | €0 | -€34,303 | -100% |
| Plant, machinery and equipment | 23 | €394 | €251 | -€143 | -36.3% |
| Current assets | 29/58 | €24,954 | €96,857 | +€71,903 | +288% |
| Amounts receivable within one year | 40/41 | €4,244 | €1,509 | -€2,735 | -64.4% |
| Trade receivables | 40 | €4,244 | €1,509 | -€2,735 | -64.4% |
| Cash at bank and in hand | 54/58 | €19,313 | €93,864 | +€74,551 | +386% |
| Deferred charges and accrued income | 490/1 | €1,397 | €1,484 | +€87 | +6.2% |
| Total equity and liabilities | 10/49 | €59,651 | €97,108 | +€37,457 | +62.8% |
| Equity | 10/15 | €38,940 | €70,477 | +€31,537 | +81.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,340 | €51,877 | +€31,537 | +155% |
| Distributable reserves | 133 | €20,340 | €51,877 | +€31,537 | +155% |
| Amounts payable | 17/49 | €20,711 | €26,631 | +€5,920 | +28.6% |
| Amounts payable within one year | 42/48 | €20,642 | €26,564 | +€5,923 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €3,810 | €0 | -€3,810 | -100% |
| Trade debts | 44 | €4,629 | €4,513 | -€116 | -2.5% |
| Suppliers | 440/4 | €4,629 | €4,513 | -€116 | -2.5% |
| Taxes, remuneration and social security | 45 | €8,671 | €17,295 | +€8,624 | +99.5% |
| Taxes | 450/3 | €8,671 | €17,295 | +€8,624 | +99.5% |
| Other amounts payable | 47/48 | €3,531 | €4,757 | +€1,225 | +34.7% |
| Accrued charges and deferred income | 492/3 | €70 | €67 | -€3 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €143 | -€1,244 | -89.7% |
| Other operating charges | 640/8 | €1,454 | €1,113 | -€341 | -23.5% |
| Non-recurring operating charges | 66A | €126 | €0 | -€126 | -100% |
| Gross operating margin | 9900 | €7,095 | €51,864 | +€44,770 | +631% |
| Operating profit (loss) | 9901 | €4,127 | €50,608 | +€46,481 | +1,126% |
| Financial income | 75/76B | €315 | €95 | -€220 | -69.7% |
| Recurring financial income | 75 | €315 | €95 | -€220 | -69.7% |
| Financial charges | 65/66B | €2,509 | €1,927 | -€582 | -23.2% |
| Recurring financial charges | 65 | €2,509 | €1,927 | -€582 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €1,934 | €48,777 | +€46,843 | +2,422% |
| Income taxes | 67/77 | €1,608 | €17,240 | +€15,632 | +972% |
| Profit (loss) for the period | 9904 | €326 | €31,537 | +€31,211 | +9,575% |
| Profit (loss) for the period to be appropriated | 9905 | €326 | €31,537 | +€31,211 | +9,575% |
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 23 October 2026 via checked.be.