PC ARCHITECTURE: what changed
Two financial 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.
PC ARCHITECTURE
Largest movements
- Cash +€24,170
up €24,170 (+96.3%), from €25,103 to €49,273
mainly Net result for the year (+€21,860) and Depreciation (+€9,661)
- Tangible fixed assets -€9,661
down €9,661 (-24.9%), from €38,772 to €29,111
of which Furniture and vehicles: -€9,384
- Profit (loss) carried forward +€21,860
up €21,860 (+151%), from €14,521 to €36,381
- Other debts -€9,600
down €9,600 (-24.5%), from €39,200 to €29,600
- Trade debts +€1,481
up €1,481 (+255%), from €581 to €2,062
- Tax, wage and social debts +€1,258
up €1,258 (+15.1%), from €8,319 to €9,577
of which Taxes: +€1,258
- Gross operating margin +€6,344
up €6,344 (+19.7%), from €32,161 to €38,506
- Other operating charges -€1,107
down €1,107 (-55.7%), from €1,987 to €881
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.
Derived cash bridge
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 | €65,620 | €80,620 | +€15,000 | +22.9% |
| Fixed assets | 21/28 | €38,772 | €29,111 | -€9,661 | -24.9% |
| Tangible fixed assets | 22/27 | €38,772 | €29,111 | -€9,661 | -24.9% |
| Furniture and vehicles | 24 | €37,633 | €28,249 | -€9,384 | -24.9% |
| Other tangible fixed assets | 26 | €1,139 | €862 | -€277 | -24.3% |
| Current assets | 29/58 | €26,848 | €51,509 | +€24,661 | +91.9% |
| Amounts receivable after more than one year | 29 | - | €6 | +€6 | |
| Other amounts receivable | 291 | - | €6 | +€6 | |
| Amounts receivable within one year | 40/41 | €6 | - | -€6 | |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €25,103 | €49,273 | +€24,170 | +96.3% |
| Deferred charges and accrued income | 490/1 | €1,739 | €2,230 | +€491 | +28.2% |
| Total equity and liabilities | 10/49 | €65,620 | €80,620 | +€15,000 | +22.9% |
| Equity | 10/15 | €17,521 | €39,381 | +€21,860 | +125% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,521 | €36,381 | +€21,860 | +151% |
| Amounts payable | 17/49 | €48,099 | €41,239 | -€6,860 | -14.3% |
| Amounts payable within one year | 42/48 | €48,099 | €41,239 | -€6,860 | -14.3% |
| Trade debts | 44 | €581 | €2,062 | +€1,481 | +255% |
| Suppliers | 440/4 | €581 | €2,062 | +€1,481 | +255% |
| Taxes, remuneration and social security | 45 | €8,319 | €9,577 | +€1,258 | +15.1% |
| Taxes | 450/3 | €6,869 | €8,127 | +€1,258 | +18.3% |
| Remuneration and social security | 454/9 | €1,450 | €1,450 | = | 0.0% |
| Other amounts payable | 47/48 | €39,200 | €29,600 | -€9,600 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,535 | €9,661 | +€126 | +1.3% |
| Other operating charges | 640/8 | €1,987 | €881 | -€1,107 | -55.7% |
| Gross operating margin | 9900 | €32,161 | €38,506 | +€6,344 | +19.7% |
| Operating profit (loss) | 9901 | €20,639 | €27,964 | +€7,325 | +35.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €124 | €85 | -€39 | -31.5% |
| Recurring financial charges | 65 | €124 | €85 | -€39 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €20,514 | €27,878 | +€7,364 | +35.9% |
| Income taxes | 67/77 | €5,994 | €6,018 | +€25 | +0.4% |
| Profit (loss) for the period | 9904 | €14,521 | €21,860 | +€7,339 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,521 | €21,860 | +€7,339 | +50.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.