PC Graphics: 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 Graphics
Largest movements
- Receivables within one year -€10,141
down €10,141 (-38.7%), from €26,199 to €16,059
of which Trade receivables: -€5,616
- Cash +€3,882
up €3,882 (+219%), from €1,776 to €5,658
mainly Receivables within one year (+€10,141) and Net result for the year (+€5,583)
- Tangible fixed assets +€1,311
up €1,311 (+105%), from €1,253 to €2,564
of which Plant, machinery and equipment: +€2,049
- Advances received -€7,998
down €7,998 (-100%), from €7,998 to €0
- Reserves +€5,583
up €5,583 (+300%), from €1,860 to €7,443
of which Distributable reserves: +€5,583
- Trade debts -€2,696
down €2,696 (-36.3%), from €7,428 to €4,732
- Gross operating margin +€10,815
up €10,815, from -€3,184 to €7,632
- Other operating charges -€837
down €837 (-75.6%), from €1,106 to €270
- Depreciation -€578
down €578 (-39.5%), from €1,461 to €884
- Taxes +€558
new in 2024: €558
- Financial charges -€111
down €111 (-24.8%), from €448 to €337
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,228 | €24,280 | -€4,948 | -16.9% |
| Fixed assets | 21/28 | €1,253 | €2,564 | +€1,311 | +105% |
| Tangible fixed assets | 22/27 | €1,253 | €2,564 | +€1,311 | +105% |
| Plant, machinery and equipment | 23 | - | €2,049 | +€2,049 | |
| Furniture and vehicles | 24 | €1,253 | €515 | -€738 | -58.9% |
| Current assets | 29/58 | €27,975 | €21,717 | -€6,259 | -22.4% |
| Amounts receivable within one year | 40/41 | €26,199 | €16,059 | -€10,141 | -38.7% |
| Trade receivables | 40 | €12,649 | €7,033 | -€5,616 | -44.4% |
| Other amounts receivable | 41 | €13,550 | €9,025 | -€4,525 | -33.4% |
| Cash at bank and in hand | 54/58 | €1,776 | €5,658 | +€3,882 | +219% |
| Total equity and liabilities | 10/49 | €29,228 | €24,280 | -€4,948 | -16.9% |
| Equity | 10/15 | €11,432 | €17,015 | +€5,583 | +48.8% |
| Contributions | 10/11 | €9,400 | €9,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,443 | +€5,583 | +300% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €7,443 | +€5,583 | +300% |
| Profit (loss) carried forward | 14 | €172 | €172 | = | 0.0% |
| Amounts payable | 17/49 | €17,796 | €7,265 | -€10,531 | -59.2% |
| Amounts payable within one year | 42/48 | €17,796 | €7,265 | -€10,531 | -59.2% |
| Trade debts | 44 | €7,428 | €4,732 | -€2,696 | -36.3% |
| Suppliers | 440/4 | €7,428 | €4,732 | -€2,696 | -36.3% |
| Advances received on contracts in progress | 46 | €7,998 | €0 | -€7,998 | -100% |
| Taxes, remuneration and social security | 45 | €2,370 | €2,534 | +€163 | +6.9% |
| Taxes | 450/3 | €2,370 | €2,534 | +€163 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,461 | €884 | -€578 | -39.5% |
| Other operating charges | 640/8 | €1,106 | €270 | -€837 | -75.6% |
| Gross operating margin | 9900 | -€3,184 | €7,632 | +€10,815 | |
| Operating profit (loss) | 9901 | -€5,752 | €6,478 | +€12,229 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.5% |
| Financial charges | 65/66B | €448 | €337 | -€111 | -24.8% |
| Recurring financial charges | 65 | €448 | €337 | -€111 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,197 | €6,141 | +€12,339 | |
| Income taxes | 67/77 | - | €558 | +€558 | |
| Profit (loss) for the period | 9904 | -€6,197 | €5,583 | +€11,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,197 | €5,583 | +€11,780 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.