PC CONSEILS: 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.
What changed
PC CONSEILS
NACE 47.400, Retail sale of information and communication equipment
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€31,793
2023 · €13,087+€18,706
Equity
€53,843
2023 · €22,050+€31,793
Cash
€1,707
2023 · €560+€1,147
Balance sheet total
€117,954
2023 · €77,911+€40,043
Largest movements
Assets
- Receivables within one year +€39,804
up €39,804 (+100%), from €39,637 to €79,441
of which Trade receivables: +€28,421
Equity and liabilities
- Tax, wage and social debts +€29,411
up €29,411 (+217%), from €13,531 to €42,942
- Reserves +€20,000
up €20,000 (+74.1%), from €27,000 to €47,000
- Profit (loss) carried forward +€11,793
up €11,793, from -€11,150 to €643
- Debts after one year -€9,967
down €9,967 (-57.0%), from €17,485 to €7,517
- Trade debts -€6,049
down €6,049 (-74.0%), from €8,171 to €2,122
Income statement
- Gross operating margin +€30,505
up €30,505 (+101%), from €30,076 to €60,581
- Taxes +€6,946
up €6,946 (+92.2%), from €7,531 to €14,477
- Other operating charges +€2,020
up €2,020 (+102%), from €1,973 to €3,993
- Financial charges +€772
up €772 (+20.6%), from €3,753 to €4,524
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.
Result 2023
€13,087
Gross operating margin
+€30,505
Depreciation
-€301
Other operating charges
-€2,020
Other operating items
-€1,760
Financial income
+€0
Financial charges
-€772
Taxes
-€6,946
Result 2024
€31,793
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€19,385
Investment
-€3,446
Financing
-€14,792
Cash 2023
€560
From operations (derived)
+€19,385
Net result for the year
+€31,793
Depreciation
+€4,575
Receivables within one year
-€39,804
Deferred charges and accrued income
-€221
Trade debts
-€6,049
Tax, wage and social debts
+€29,411
Other debts
-€322
Accrued charges and deferred income
+€2
Investment (derived)
-€3,446
Investment in fixed assets (net)
-€3,446
Financing
-€14,792
Debts after one year
-€9,967
Current portion of long-term debt
-€2,056
Short-term financial debts
-€2,769
Cash 2024
€1,707
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,911 | €117,954 | +€40,043 | +51.4% |
| Fixed assets | 21/28 | €16,021 | €14,892 | -€1,129 | -7.0% |
| Tangible fixed assets | 22/27 | €16,021 | €14,892 | -€1,129 | -7.0% |
| Land and buildings | 22 | €1,012 | €810 | -€202 | -20.0% |
| Plant, machinery and equipment | 23 | €5,652 | €4,720 | -€932 | -16.5% |
| Furniture and vehicles | 24 | €865 | €480 | -€386 | -44.6% |
| Other tangible fixed assets | 26 | €8,492 | €8,883 | +€391 | +4.6% |
| Current assets | 29/58 | €61,890 | €103,061 | +€41,172 | +66.5% |
| Amounts receivable after more than one year | 29 | €19,346 | €19,346 | = | 0.0% |
| Other amounts receivable | 291 | €19,346 | €19,346 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,637 | €79,441 | +€39,804 | +100% |
| Trade receivables | 40 | €16,638 | €45,059 | +€28,421 | +171% |
| Other amounts receivable | 41 | €22,999 | €34,382 | +€11,383 | +49.5% |
| Cash at bank and in hand | 54/58 | €560 | €1,707 | +€1,147 | +205% |
| Deferred charges and accrued income | 490/1 | €2,346 | €2,567 | +€221 | +9.4% |
| Total equity and liabilities | 10/49 | €77,911 | €117,954 | +€40,043 | +51.4% |
| Equity | 10/15 | €22,050 | €53,843 | +€31,793 | +144% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,000 | €47,000 | +€20,000 | +74.1% |
| Distributable reserves | 133 | €27,000 | €47,000 | +€20,000 | +74.1% |
| Profit (loss) carried forward | 14 | -€11,150 | €643 | +€11,793 | |
| Amounts payable | 17/49 | €55,861 | €64,110 | +€8,250 | +14.8% |
| Amounts payable after more than one year | 17 | €17,485 | €7,517 | -€9,967 | -57.0% |
| Financial debts | 170/4 | €17,485 | €7,517 | -€9,967 | -57.0% |
| Amounts payable within one year | 42/48 | €37,312 | €55,527 | +€18,215 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €12,023 | €9,967 | -€2,056 | -17.1% |
| Financial debts | 43 | €3,020 | €252 | -€2,769 | -91.7% |
| Credit institutions | 430/8 | €3,020 | €252 | -€2,769 | -91.7% |
| Trade debts | 44 | €8,171 | €2,122 | -€6,049 | -74.0% |
| Suppliers | 440/4 | €8,171 | €2,122 | -€6,049 | -74.0% |
| Advances received on contracts in progress | 46 | €245 | €245 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,531 | €42,942 | +€29,411 | +217% |
| Taxes | 450/3 | €13,531 | €42,942 | +€29,411 | +217% |
| Other amounts payable | 47/48 | €322 | - | -€322 | |
| Accrued charges and deferred income | 492/3 | €1,064 | €1,066 | +€2 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,274 | €4,575 | +€301 | +7.0% |
| Other operating charges | 640/8 | €1,973 | €3,993 | +€2,020 | +102% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €1,760 | +€1,760 | |
| Gross operating margin | 9900 | €30,076 | €60,581 | +€30,505 | +101% |
| Operating profit (loss) | 9901 | €23,829 | €50,252 | +€26,424 | +111% |
| Financial income | 75/76B | €542 | €542 | +€0 | 0.0% |
| Recurring financial income | 75 | €542 | €542 | +€0 | 0.0% |
| Financial charges | 65/66B | €3,753 | €4,524 | +€772 | +20.6% |
| Recurring financial charges | 65 | €3,753 | €4,524 | +€772 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €20,618 | €46,270 | +€25,652 | +124% |
| Income taxes | 67/77 | €7,531 | €14,477 | +€6,946 | +92.2% |
| Profit (loss) for the period | 9904 | €13,087 | €31,793 | +€18,706 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €13,087 | €31,793 | +€18,706 | +143% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.