PB Solutions: 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.
PB Solutions
Largest movements
- Receivables within one year -€54,321
down €54,321 (-80.7%), from €67,334 to €13,013
of which Trade receivables: -€57,479
- Cash +€24,035
up €24,035 (+84.6%), from €28,413 to €52,448
mainly Receivables within one year (+€54,321) and Net result for the year (+€24,361)
- Reserves -€19,047
down €19,047 (-51.2%), from €37,234 to €18,187
of which Distributable reserves: -€17,187
- Trade debts -€5,053
down €5,053 (-89.5%), from €5,646 to €593
- Accrued charges and deferred income -€1,800
down €1,800 (-92.3%), from €1,950 to €150
- Profit (loss) carried forward -€1,592
no longer reported in 2025 (was €1,592)
- Tax, wage and social debts -€1,415
down €1,415 (-10.2%), from €13,913 to €12,498
of which Taxes: -€1,415
- Gross operating margin +€20,636
up €20,636 (+160.1%), from €12,886 to €33,523
- Depreciation -€8,168
down €8,168 (-89.4%), from €9,136 to €968
- Taxes +€5,831
up €5,831 (+409.3%), from €1,425 to €7,256
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 | €100,431 | €70,340 | -€30,091 | -30.0% |
| Fixed assets | 21/28 | €4,684 | €4,880 | +€195 | +4.2% |
| Tangible fixed assets | 22/27 | €4,684 | €4,880 | +€195 | +4.2% |
| Plant, machinery and equipment | 23 | €812 | €696 | -€116 | -14.3% |
| Furniture and vehicles | 24 | €207 | €1,129 | +€922 | +445.7% |
| Other tangible fixed assets | 26 | €3,666 | €3,055 | -€611 | -16.7% |
| Current assets | 29/58 | €95,747 | €65,461 | -€30,286 | -31.6% |
| Amounts receivable within one year | 40/41 | €67,334 | €13,013 | -€54,321 | -80.7% |
| Trade receivables | 40 | €67,334 | €9,855 | -€57,479 | -85.4% |
| Other amounts receivable | 41 | - | €3,158 | +€3,158 | |
| Cash at bank and in hand | 54/58 | €28,413 | €52,448 | +€24,035 | +84.6% |
| Total equity and liabilities | 10/49 | €100,431 | €70,340 | -€30,091 | -30.0% |
| Equity | 10/15 | €57,426 | €36,787 | -€20,639 | -35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,234 | €18,187 | -€19,047 | -51.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €35,374 | €18,187 | -€17,187 | -48.6% |
| Profit (loss) carried forward | 14 | €1,592 | - | -€1,592 | |
| Amounts payable | 17/49 | €43,005 | €33,554 | -€9,451 | -22.0% |
| Amounts payable within one year | 42/48 | €41,055 | €33,404 | -€7,651 | -18.6% |
| Trade debts | 44 | €5,646 | €593 | -€5,053 | -89.5% |
| Suppliers | 440/4 | €5,646 | €593 | -€5,053 | -89.5% |
| Taxes, remuneration and social security | 45 | €13,913 | €12,498 | -€1,415 | -10.2% |
| Taxes | 450/3 | €11,863 | €10,448 | -€1,415 | -11.9% |
| Remuneration and social security | 454/9 | €2,050 | €2,050 | = | 0.0% |
| Other amounts payable | 47/48 | €21,496 | €20,313 | -€1,183 | -5.5% |
| Accrued charges and deferred income | 492/3 | €1,950 | €150 | -€1,800 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,136 | €968 | -€8,168 | -89.4% |
| Other operating charges | 640/8 | €879 | €778 | -€101 | -11.5% |
| Gross operating margin | 9900 | €12,886 | €33,523 | +€20,636 | +160.1% |
| Operating profit (loss) | 9901 | €2,872 | €31,777 | +€28,905 | +1006.6% |
| Financial charges | 65/66B | €60 | €161 | +€101 | +167.4% |
| Recurring financial charges | 65 | €60 | €161 | +€101 | +167.4% |
| Profit (loss) for the period before taxes | 9903 | €2,812 | €31,616 | +€28,805 | +1024.5% |
| Income taxes | 67/77 | €1,425 | €7,256 | +€5,831 | +409.3% |
| Profit (loss) for the period | 9904 | €1,387 | €24,361 | +€22,974 | +1656.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,387 | €24,361 | +€22,974 | +1656.3% |
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 8 October 2026 via checked.be.