PC EXPERT: 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 EXPERT
Largest movements
- Receivables within one year +€39,875
up €39,875 (+11668.2%), from €342 to €40,217
of which Trade receivables: +€37,701
- Cash +€2,085
up €2,085 (+3057.1%), from €68 to €2,153
mainly Trade debts (+€18,897) and Advances received (+€18,200)
- Tangible fixed assets -€999
down €999 (-18.5%), from €5,406 to €4,407
- Trade debts +€18,897
up €18,897, from €0 to €18,897
- Advances received +€18,200
new in 2024: €18,200
- Profit (loss) carried forward +€3,863
up €3,863 (+10.7%), from -€36,106 to -€32,243
- Gross operating margin +€11,125
up €11,125, from -€3,510 to €7,615
- Financial charges +€2,555
up €2,555, from €0 to €2,555
- Depreciation -€999
down €999 (-50.0%), from €1,999 to €999
- Staff costs -€348
no longer reported in 2024 (was €348)
- Taxes -€346
no longer reported in 2024 (was €346)
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 | €12,135 | €53,095 | +€40,960 | +337.5% |
| Fixed assets | 21/28 | €11,725 | €10,726 | -€999 | -8.5% |
| Tangible fixed assets | 22/27 | €5,406 | €4,407 | -€999 | -18.5% |
| Other tangible fixed assets | 26 | €5,406 | €4,407 | -€999 | -18.5% |
| Financial fixed assets | 28 | €6,319 | €6,319 | = | 0.0% |
| Current assets | 29/58 | €410 | €42,370 | +€41,960 | +10235.8% |
| Amounts receivable within one year | 40/41 | €342 | €40,217 | +€39,875 | +11668.2% |
| Trade receivables | 40 | €172 | €37,873 | +€37,701 | +21868.1% |
| Other amounts receivable | 41 | €169 | €2,344 | +€2,175 | +1284.1% |
| Cash at bank and in hand | 54/58 | €68 | €2,153 | +€2,085 | +3057.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €12,135 | €53,095 | +€40,960 | +337.5% |
| Equity | 10/15 | -€17,506 | -€13,643 | +€3,863 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,106 | -€32,243 | +€3,863 | +10.7% |
| Amounts payable | 17/49 | €29,641 | €66,738 | +€37,097 | +125.2% |
| Amounts payable within one year | 42/48 | €29,641 | €66,738 | +€37,097 | +125.2% |
| Trade debts | 44 | €0 | €18,897 | +€18,897 | |
| Suppliers | 440/4 | €0 | €18,897 | +€18,897 | |
| Advances received on contracts in progress | 46 | - | €18,200 | +€18,200 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,641 | €29,641 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €348 | - | -€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €999 | -€999 | -50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €286 | €197 | -€89 | -31.0% |
| Gross operating margin | 9900 | -€3,510 | €7,615 | +€11,125 | |
| Operating profit (loss) | 9901 | -€6,143 | €6,418 | +€12,561 | |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €0 | €2,555 | +€2,555 | |
| Recurring financial charges | 65 | €0 | €2,555 | +€2,555 | |
| Profit (loss) for the period before taxes | 9903 | -€6,073 | €3,863 | +€9,937 | |
| Income taxes | 67/77 | €346 | - | -€346 | |
| Profit (loss) for the period | 9904 | -€6,419 | €3,863 | +€10,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,419 | €3,863 | +€10,282 |
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 9 October 2026 via checked.be.