PC EMPIRE: 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 EMPIRE
Largest movements
- Stocks and contracts +€5,010
up €5,010 (+42.5%), from €11,778 to €16,788
- Cash +€4,469
up €4,469 (+24.1%), from €18,568 to €23,037
mainly Net result for the year (+€8,137) and Trade debts (+€5,146)
- Profit (loss) carried forward +€8,137
up €8,137 (+58.6%), from -€13,881 to -€5,744
- Trade debts +€5,146
up €5,146 (+231%), from €2,231 to €7,376
- Other debts -€5,100
down €5,100 (-21.0%), from €24,299 to €19,199
- Tax, wage and social debts +€1,470
up €1,470 (+44.2%), from €3,327 to €4,798
- Gross operating margin +€6,101
up €6,101 (+239%), from €2,553 to €8,654
- Depreciation -€509
no longer reported in 2025 (was €509)
- Financial income -€174
down €174 (-88.6%), from €196 to €22
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 | €34,576 | €44,315 | +€9,740 | +28.2% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €34,575 | €44,314 | +€9,740 | +28.2% |
| Stocks and contracts in progress | 3 | €11,778 | €16,788 | +€5,010 | +42.5% |
| Stocks | 30/36 | €11,778 | €16,788 | +€5,010 | +42.5% |
| Amounts receivable within one year | 40/41 | €3,636 | €3,949 | +€313 | +8.6% |
| Trade receivables | 40 | €3,636 | €3,949 | +€313 | +8.6% |
| Cash at bank and in hand | 54/58 | €18,568 | €23,037 | +€4,469 | +24.1% |
| Deferred charges and accrued income | 490/1 | €592 | €540 | -€52 | -8.8% |
| Total equity and liabilities | 10/49 | €34,576 | €44,315 | +€9,740 | +28.2% |
| Equity | 10/15 | €4,719 | €12,856 | +€8,137 | +172% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,881 | -€5,744 | +€8,137 | +58.6% |
| Amounts payable | 17/49 | €29,857 | €31,460 | +€1,603 | +5.4% |
| Amounts payable within one year | 42/48 | €29,857 | €31,373 | +€1,516 | +5.1% |
| Trade debts | 44 | €2,231 | €7,376 | +€5,146 | +231% |
| Suppliers | 440/4 | €2,231 | €7,376 | +€5,146 | +231% |
| Taxes, remuneration and social security | 45 | €3,327 | €4,798 | +€1,470 | +44.2% |
| Taxes | 450/3 | €3,327 | €4,798 | +€1,470 | +44.2% |
| Other amounts payable | 47/48 | €24,299 | €19,199 | -€5,100 | -21.0% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | - | -€509 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,553 | €8,654 | +€6,101 | +239% |
| Operating profit (loss) | 9901 | €1,657 | €8,254 | +€6,598 | +398% |
| Financial income | 75/76B | €196 | €22 | -€174 | -88.6% |
| Recurring financial income | 75 | €196 | €22 | -€174 | -88.6% |
| Financial charges | 65/66B | €81 | €140 | +€59 | +72.0% |
| Recurring financial charges | 65 | €81 | €140 | +€59 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €1,772 | €8,137 | +€6,365 | +359% |
| Profit (loss) for the period | 9904 | €1,772 | €8,137 | +€6,365 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €1,772 | €8,137 | +€6,365 | +359% |
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 15 October 2026 via checked.be.