PBKINE: 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.
PBKINE
Largest movements
- Cash +€9,309
up €9,309 (+77.1%), from €12,072 to €21,381
mainly Net result for the year (+€8,298) and Depreciation (+€4,127)
- Profit (loss) carried forward +€8,298
up €8,298 (+72.9%), from -€11,379 to -€3,081
- Tax, wage and social debts +€3,143
up €3,143 (+5930.2%), from €53 to €3,196
of which Taxes: +€2,566
- Other debts -€1,854
down €1,854 (-6.4%), from €28,841 to €26,987
- Trade debts -€390
down €390 (-34.2%), from €1,141 to €751
- Gross operating margin +€27,960
up €27,960, from -€9,157 to €18,803
- Depreciation +€3,041
up €3,041 (+280.0%), from €1,086 to €4,127
- Staff costs +€2,712
up €2,712 (+538.1%), from €504 to €3,216
- Taxes +€2,566
up €2,566 (+4841.5%), from €53 to €2,619
- Write-downs -€537
no longer reported in 2024 (was €537)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,156 | €30,353 | +€9,197 | +43.5% |
| Fixed assets | 21/28 | €8,914 | €8,743 | -€171 | -1.9% |
| Tangible fixed assets | 22/27 | €8,914 | €8,743 | -€171 | -1.9% |
| Plant, machinery and equipment | 23 | €5,550 | €4,572 | -€978 | -17.6% |
| Furniture and vehicles | 24 | €3,364 | €4,171 | +€807 | +24.0% |
| Current assets | 29/58 | €12,242 | €21,610 | +€9,368 | +76.5% |
| Cash at bank and in hand | 54/58 | €12,072 | €21,381 | +€9,309 | +77.1% |
| Deferred charges and accrued income | 490/1 | €170 | €229 | +€59 | +34.7% |
| Total equity and liabilities | 10/49 | €21,156 | €30,353 | +€9,197 | +43.5% |
| Equity | 10/15 | -€8,879 | -€581 | +€8,298 | +93.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,379 | -€3,081 | +€8,298 | +72.9% |
| Amounts payable | 17/49 | €30,035 | €30,934 | +€899 | +3.0% |
| Amounts payable within one year | 42/48 | €30,035 | €30,934 | +€899 | +3.0% |
| Trade debts | 44 | €1,141 | €751 | -€390 | -34.2% |
| Suppliers | 440/4 | €1,141 | €751 | -€390 | -34.2% |
| Taxes, remuneration and social security | 45 | €53 | €3,196 | +€3,143 | +5930.2% |
| Taxes | 450/3 | €53 | €2,619 | +€2,566 | +4841.5% |
| Remuneration and social security | 454/9 | - | €577 | +€577 | |
| Other amounts payable | 47/48 | €28,841 | €26,987 | -€1,854 | -6.4% |
| Remuneration, social security and pensions | 62 | €504 | €3,216 | +€2,712 | +538.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €4,127 | +€3,041 | +280.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €537 | - | -€537 | |
| Other operating charges | 640/8 | - | €491 | +€491 | |
| Gross operating margin | 9900 | -€9,157 | €18,803 | +€27,960 | |
| Operating profit (loss) | 9901 | -€11,284 | €10,969 | +€22,253 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €42 | €55 | +€13 | +31.0% |
| Recurring financial charges | 65 | €42 | €55 | +€13 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,326 | €10,917 | +€22,243 | |
| Income taxes | 67/77 | €53 | €2,619 | +€2,566 | +4841.5% |
| Profit (loss) for the period | 9904 | -€11,379 | €8,298 | +€19,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,379 | €8,298 | +€19,677 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.