P.S. SUPPORT: 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.S. SUPPORT
Largest movements
- Receivables within one year +€47,315
up €47,315 (+109.4%), from €43,266 to €90,581
of which Trade receivables: +€48,400
- Tangible fixed assets -€21,374
down €21,374 (-25.4%), from €84,073 to €62,699
of which Furniture and vehicles: -€19,336
- Cash -€6,879
down €6,879 (-20.2%), from €34,025 to €27,146
mainly Receivables within one year (-€47,315) and Debts after one year (-€16,471)
- Receivables after one year +€5,275
up €5,275 (+5.4%), from €98,314 to €103,588
- Reserves +€44,832
up €44,832 (+36.4%), from €123,159 to €167,991
- Debts after one year -€16,471
down €16,471 (-29.2%), from €56,391 to €39,920
- Tax, wage and social debts -€12,963
down €12,963 (-96.2%), from €13,480 to €517
of which Taxes: -€8,913
- Other debts +€6,210
up €6,210 (+41.2%), from €15,090 to €21,300
- Current portion of long-term debt +€4,892
up €4,892 (+15.1%), from €32,462 to €37,354
- Gross operating margin +€34,881
up €34,881 (+82.9%), from €42,074 to €76,955
- Taxes +€6,422
up €6,422 (+125.7%), from €5,109 to €11,531
- Depreciation +€3,619
up €3,619 (+20.4%), from €17,755 to €21,374
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 | €265,555 | €290,049 | +€24,494 | +9.2% |
| Fixed assets | 21/28 | €84,073 | €62,699 | -€21,374 | -25.4% |
| Tangible fixed assets | 22/27 | €84,073 | €62,699 | -€21,374 | -25.4% |
| Plant, machinery and equipment | 23 | €2,429 | €1,872 | -€557 | -22.9% |
| Furniture and vehicles | 24 | €80,163 | €60,827 | -€19,336 | -24.1% |
| Other tangible fixed assets | 26 | €1,481 | €0 | -€1,481 | -100.0% |
| Current assets | 29/58 | €181,482 | €227,350 | +€45,869 | +25.3% |
| Amounts receivable after more than one year | 29 | €98,314 | €103,588 | +€5,275 | +5.4% |
| Other amounts receivable | 291 | €98,314 | €103,588 | +€5,275 | +5.4% |
| Amounts receivable within one year | 40/41 | €43,266 | €90,581 | +€47,315 | +109.4% |
| Trade receivables | 40 | €18,150 | €66,550 | +€48,400 | +266.7% |
| Other amounts receivable | 41 | €25,116 | €24,031 | -€1,085 | -4.3% |
| Cash at bank and in hand | 54/58 | €34,025 | €27,146 | -€6,879 | -20.2% |
| Deferred charges and accrued income | 490/1 | €5,877 | €6,035 | +€158 | +2.7% |
| Total equity and liabilities | 10/49 | €265,555 | €290,049 | +€24,494 | +9.2% |
| Equity | 10/15 | €141,759 | €186,591 | +€44,832 | +31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,159 | €167,991 | +€44,832 | +36.4% |
| Distributable reserves | 133 | €123,159 | €167,991 | +€44,832 | +36.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,796 | €103,458 | -€20,338 | -16.4% |
| Amounts payable after more than one year | 17 | €56,391 | €39,920 | -€16,471 | -29.2% |
| Financial debts | 170/4 | €56,391 | €39,920 | -€16,471 | -29.2% |
| Amounts payable within one year | 42/48 | €66,951 | €63,321 | -€3,630 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €32,462 | €37,354 | +€4,892 | +15.1% |
| Trade debts | 44 | €5,918 | €4,149 | -€1,768 | -29.9% |
| Suppliers | 440/4 | €5,918 | €4,149 | -€1,768 | -29.9% |
| Taxes, remuneration and social security | 45 | €13,480 | €517 | -€12,963 | -96.2% |
| Taxes | 450/3 | €9,430 | €517 | -€8,913 | -94.5% |
| Remuneration and social security | 454/9 | €4,050 | €0 | -€4,050 | -100.0% |
| Other amounts payable | 47/48 | €15,090 | €21,300 | +€6,210 | +41.2% |
| Accrued charges and deferred income | 492/3 | €454 | €216 | -€237 | -52.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,755 | €21,374 | +€3,619 | +20.4% |
| Other operating charges | 640/8 | €1,006 | €986 | -€20 | -2.0% |
| Gross operating margin | 9900 | €42,074 | €76,955 | +€34,881 | +82.9% |
| Operating profit (loss) | 9901 | €23,313 | €54,595 | +€31,282 | +134.2% |
| Financial income | 75/76B | €5,552 | €5,635 | +€83 | +1.5% |
| Recurring financial income | 75 | €5,552 | €5,635 | +€83 | +1.5% |
| Financial charges | 65/66B | €3,491 | €3,867 | +€376 | +10.8% |
| Recurring financial charges | 65 | €3,491 | €3,867 | +€376 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €25,374 | €56,363 | +€30,989 | +122.1% |
| Income taxes | 67/77 | €5,109 | €11,531 | +€6,422 | +125.7% |
| Profit (loss) for the period | 9904 | €20,266 | €44,832 | +€24,567 | +121.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,266 | €44,832 | +€24,567 | +121.2% |
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 6 October 2026 via checked.be.