PBA-PSK CATERING: what changed
PBA-PSK CATERING
Largest movements
- Receivables within one year +€125,751
up €125,751 (+193%), from €65,001 to €190,752
of which Trade receivables: +€121,102
- Cash -€56,029
down €56,029 (-80.7%), from €69,398 to €13,369
mainly Receivables within one year (-€125,751) and Net result for the year (-€59,321)
- Advances received +€82,540
up €82,540 (+67.7%), from €121,900 to €204,440
- Profit (loss) carried forward -€59,321
down €59,321 (-98.9%), from -€59,989 to -€119,309
- Trade debts +€28,272
up €28,272 (+192%), from €14,692 to €42,963
- Tax, wage and social debts +€19,204
up €19,204 (+2,193%), from €876 to €20,080
of which Taxes: +€19,164
- Taxes -€14,750
new in 2025: -€14,750
- Gross operating margin -€14,671
down €14,671 (-29.8%), from -€49,278 to -€63,949
- Depreciation +€2,802
new in 2025: €2,802
- Financial income +€2,537
new in 2025: €2,537
- Staff costs -€760
down €760 (-7.5%), from €10,086 to €9,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,228 | €216,924 | +€70,695 | +48.3% |
| Fixed assets | 21/28 | €11,830 | €12,694 | +€864 | +7.3% |
| Tangible fixed assets | 22/27 | €11,700 | €12,564 | +€864 | +7.4% |
| Furniture and vehicles | 24 | €11,700 | €12,564 | +€864 | +7.4% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €134,398 | €204,229 | +€69,831 | +52.0% |
| Amounts receivable within one year | 40/41 | €65,001 | €190,752 | +€125,751 | +193% |
| Trade receivables | 40 | - | €121,102 | +€121,102 | |
| Other amounts receivable | 41 | €65,001 | €69,651 | +€4,650 | +7.2% |
| Cash at bank and in hand | 54/58 | €69,398 | €13,369 | -€56,029 | -80.7% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €146,228 | €216,924 | +€70,695 | +48.3% |
| Equity | 10/15 | €8,761 | -€50,559 | -€59,321 | |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,989 | -€119,309 | -€59,321 | -98.9% |
| Amounts payable | 17/49 | €137,467 | €267,483 | +€130,016 | +94.6% |
| Amounts payable within one year | 42/48 | €137,467 | €267,483 | +€130,016 | +94.6% |
| Trade debts | 44 | €14,692 | €42,963 | +€28,272 | +192% |
| Suppliers | 440/4 | €14,692 | €42,963 | +€28,272 | +192% |
| Advances received on contracts in progress | 46 | €121,900 | €204,440 | +€82,540 | +67.7% |
| Taxes, remuneration and social security | 45 | €876 | €20,080 | +€19,204 | +2,193% |
| Taxes | 450/3 | €340 | €19,503 | +€19,164 | +5,643% |
| Remuneration and social security | 454/9 | €536 | €577 | +€41 | +7.6% |
| Remuneration, social security and pensions | 62 | €10,086 | €9,326 | -€760 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,802 | +€2,802 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€49,278 | -€63,949 | -€14,671 | -29.8% |
| Operating profit (loss) | 9901 | -€59,751 | -€76,477 | -€16,726 | -28.0% |
| Financial income | 75/76B | - | €2,537 | +€2,537 | |
| Recurring financial income | 75 | - | €2,537 | +€2,537 | |
| Financial charges | 65/66B | €126 | €130 | +€5 | +3.6% |
| Recurring financial charges | 65 | €126 | €130 | +€5 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€59,877 | -€74,071 | -€14,193 | -23.7% |
| Income taxes | 67/77 | - | -€14,750 | -€14,750 | |
| Profit (loss) for the period | 9904 | -€59,877 | -€59,321 | +€557 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,877 | -€59,321 | +€557 | +0.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.