P3C Services: 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.
P3C Services
Largest movements
- Cash -€2,786
down €2,786 (-74.5%), from €3,738 to €952
mainly Net result for the year (-€8,333) and Receivables within one year (-€824)
- Receivables within one year +€824
up €824 (+59.7%), from €1,381 to €2,205
- Tangible fixed assets -€799
down €799 (-42.1%), from €1,898 to €1,099
of which Furniture and vehicles: -€522
- Profit (loss) carried forward -€8,333
down €8,333 (-4371.3%), from -€191 to -€8,523
- Trade debts +€2,909
new in 2025: €2,909
- Other debts +€1,605
up €1,605 (+38.5%), from €4,170 to €5,775
- Tax, wage and social debts +€1,590
up €1,590 (+290.1%), from €548 to €2,138
- Accrued charges and deferred income -€543
down €543 (-54.3%), from €1,000 to €457
- Gross operating margin -€8,693
down €8,693, from €1,646 to -€7,047
- Depreciation -€732
down €732 (-47.5%), from €1,543 to €810
- Financial charges +€129
up €129 (+85933.3%), from €0 to €129
- Other operating charges +€96
up €96 (+94.8%), from €101 to €197
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 | €7,027 | €4,256 | -€2,771 | -39.4% |
| Formation expenses | 20 | €12 | - | -€12 | |
| Fixed assets | 21/28 | €1,898 | €1,099 | -€799 | -42.1% |
| Tangible fixed assets | 22/27 | €1,898 | €1,099 | -€799 | -42.1% |
| Plant, machinery and equipment | 23 | €726 | €449 | -€277 | -38.2% |
| Furniture and vehicles | 24 | €1,171 | €650 | -€522 | -44.5% |
| Current assets | 29/58 | €5,118 | €3,157 | -€1,961 | -38.3% |
| Amounts receivable within one year | 40/41 | €1,381 | €2,205 | +€824 | +59.7% |
| Trade receivables | 40 | €1,381 | €2,205 | +€824 | +59.7% |
| Cash at bank and in hand | 54/58 | €3,738 | €952 | -€2,786 | -74.5% |
| Total equity and liabilities | 10/49 | €7,027 | €4,256 | -€2,771 | -39.4% |
| Equity | 10/15 | €1,309 | -€7,023 | -€8,333 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191 | -€8,523 | -€8,333 | -4371.3% |
| Amounts payable | 17/49 | €5,718 | €11,279 | +€5,561 | +97.3% |
| Amounts payable within one year | 42/48 | €4,718 | €10,822 | +€6,104 | +129.4% |
| Trade debts | 44 | - | €2,909 | +€2,909 | |
| Suppliers | 440/4 | - | €2,909 | +€2,909 | |
| Taxes, remuneration and social security | 45 | €548 | €2,138 | +€1,590 | +290.1% |
| Taxes | 450/3 | €548 | €2,138 | +€1,590 | +290.1% |
| Other amounts payable | 47/48 | €4,170 | €5,775 | +€1,605 | +38.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €457 | -€543 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543 | €810 | -€732 | -47.5% |
| Other operating charges | 640/8 | €101 | €197 | +€96 | +94.8% |
| Gross operating margin | 9900 | €1,646 | -€7,047 | -€8,693 | |
| Operating profit (loss) | 9901 | €3 | -€8,054 | -€8,057 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | €129 | +€129 | +85933.3% |
| Recurring financial charges | 65 | €0 | €129 | +€129 | +85933.3% |
| Profit (loss) for the period before taxes | 9903 | €3 | -€8,183 | -€8,186 | |
| Income taxes | 67/77 | €193 | €149 | -€44 | -22.7% |
| Profit (loss) for the period | 9904 | -€191 | -€8,333 | -€8,142 | -4271.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€191 | -€8,333 | -€8,142 | -4271.3% |
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 29 September 2026 via checked.be.