PBSIM Engineering: 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.
PBSIM Engineering
Largest movements
- Cash -€16,380
down €16,380 (-90.2%), from €18,163 to €1,783
mainly Net result for the year (-€45,058) and Trade debts (-€3,785)
- Receivables within one year -€10,279
down €10,279 (-65.8%), from €15,629 to €5,350
of which Other amounts receivable: -€7,852
- Tangible fixed assets -€439
no longer reported in 2025 (was €439)
- Profit (loss) carried forward -€45,058
down €45,058, from €7,192 to -€37,866
- Other debts +€21,539
up €21,539 (+482.4%), from €4,465 to €26,004
- Trade debts -€3,785
down €3,785 (-68.0%), from €5,564 to €1,778
- Gross operating margin -€53,674
down €53,674, from €10,377 to -€43,297
- Taxes -€2,302
down €2,302 (-90.8%), from €2,536 to €234
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 | €35,834 | €8,792 | -€27,042 | -75.5% |
| Fixed assets | 21/28 | €439 | - | -€439 | |
| Tangible fixed assets | 22/27 | €439 | - | -€439 | |
| Furniture and vehicles | 24 | €439 | - | -€439 | |
| Current assets | 29/58 | €35,394 | €8,792 | -€26,603 | -75.2% |
| Amounts receivable within one year | 40/41 | €15,629 | €5,350 | -€10,279 | -65.8% |
| Trade receivables | 40 | €2,890 | €463 | -€2,428 | -84.0% |
| Other amounts receivable | 41 | €12,739 | €4,888 | -€7,852 | -61.6% |
| Cash at bank and in hand | 54/58 | €18,163 | €1,783 | -€16,380 | -90.2% |
| Deferred charges and accrued income | 490/1 | €1,602 | €1,659 | +€57 | +3.5% |
| Total equity and liabilities | 10/49 | €35,834 | €8,792 | -€27,042 | -75.5% |
| Equity | 10/15 | €25,792 | -€19,266 | -€45,058 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,192 | -€37,866 | -€45,058 | |
| Amounts payable | 17/49 | €10,041 | €28,058 | +€18,016 | +179.4% |
| Amounts payable within one year | 42/48 | €10,041 | €28,058 | +€18,016 | +179.4% |
| Trade debts | 44 | €5,564 | €1,778 | -€3,785 | -68.0% |
| Suppliers | 440/4 | €5,564 | €1,778 | -€3,785 | -68.0% |
| Taxes, remuneration and social security | 45 | €13 | €276 | +€263 | +2102.3% |
| Taxes | 450/3 | - | €263 | +€263 | |
| Remuneration and social security | 454/9 | €13 | €13 | = | 0.0% |
| Other amounts payable | 47/48 | €4,465 | €26,004 | +€21,539 | +482.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €439 | -€80 | -15.3% |
| Other operating charges | 640/8 | €895 | €908 | +€13 | +1.5% |
| Gross operating margin | 9900 | €10,377 | -€43,297 | -€53,674 | |
| Operating profit (loss) | 9901 | €8,964 | -€44,644 | -€53,608 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +22.2% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +22.2% |
| Financial charges | 65/66B | €233 | €181 | -€53 | -22.6% |
| Recurring financial charges | 65 | €233 | €181 | -€53 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €8,731 | -€44,824 | -€53,555 | |
| Income taxes | 67/77 | €2,536 | €234 | -€2,302 | -90.8% |
| Profit (loss) for the period | 9904 | €6,195 | -€45,058 | -€51,253 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,195 | -€45,058 | -€51,253 |
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 5 October 2026 via checked.be.