PC-MATIC: 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-MATIC
Largest movements
- Cash +€117,413
up €117,413 (+45.6%), from €257,421 to €374,834
mainly Net result for the year (+€80,245) and Receivables within one year (+€50,492)
- Receivables within one year -€50,492
down €50,492 (-68.5%), from €73,729 to €23,237
- Intangible fixed assets -€16,489
down €16,489 (-44.2%), from €37,302 to €20,813
- Tangible fixed assets +€8,757
up €8,757 (+6.1%), from €144,684 to €153,441
of which Furniture and vehicles: +€14,465
- Deferred charges and accrued income -€7,631
down €7,631 (-95.7%), from €7,973 to €342
- Reserves +€80,245
up €80,245 (+23.2%), from €346,275 to €426,520
of which Distributable reserves: +€80,245
- Debts after one year -€25,040
down €25,040 (-28.8%), from €87,085 to €62,045
- Short-term financial debts +€10,113
up €10,113 (+66.4%), from €15,230 to €25,343
- Trade debts -€7,983
down €7,983 (-68.4%), from €11,663 to €3,680
- Gross operating margin +€49,486
up €49,486 (+40.8%), from €121,176 to €170,662
- Other operating charges +€13,660
up €13,660 (+265.3%), from €5,149 to €18,809
- Taxes +€11,436
up €11,436 (+48.3%), from €23,701 to €35,137
- Depreciation -€2,956
down €2,956 (-7.2%), from €40,830 to €37,874
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.
Cash bridge derived
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 | €527,359 | €582,872 | +€55,513 | +10.5% |
| Fixed assets | 21/28 | €181,986 | €174,254 | -€7,732 | -4.2% |
| Intangible fixed assets | 21 | €37,302 | €20,813 | -€16,489 | -44.2% |
| Tangible fixed assets | 22/27 | €144,684 | €153,441 | +€8,757 | +6.1% |
| Land and buildings | 22 | €129,220 | €119,531 | -€9,689 | -7.5% |
| Plant, machinery and equipment | 23 | €4,169 | €8,569 | +€4,400 | +105.5% |
| Furniture and vehicles | 24 | €10,876 | €25,341 | +€14,465 | +133.0% |
| Leasing and similar rights | 25 | €419 | - | -€419 | |
| Current assets | 29/58 | €345,373 | €408,618 | +€63,245 | +18.3% |
| Stocks and contracts in progress | 3 | €6,250 | €10,205 | +€3,955 | +63.3% |
| Stocks | 30/36 | €6,250 | €10,205 | +€3,955 | +63.3% |
| Amounts receivable within one year | 40/41 | €73,729 | €23,237 | -€50,492 | -68.5% |
| Trade receivables | 40 | €73,729 | €23,237 | -€50,492 | -68.5% |
| Cash at bank and in hand | 54/58 | €257,421 | €374,834 | +€117,413 | +45.6% |
| Deferred charges and accrued income | 490/1 | €7,973 | €342 | -€7,631 | -95.7% |
| Total equity and liabilities | 10/49 | €527,359 | €582,872 | +€55,513 | +10.5% |
| Equity | 10/15 | €371,275 | €451,520 | +€80,245 | +21.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €346,275 | €426,520 | +€80,245 | +23.2% |
| Tax-exempt reserves | 132 | €22,888 | €22,888 | = | 0.0% |
| Distributable reserves | 133 | €323,387 | €403,632 | +€80,245 | +24.8% |
| Amounts payable | 17/49 | €156,084 | €131,352 | -€24,732 | -15.8% |
| Amounts payable after more than one year | 17 | €87,085 | €62,045 | -€25,040 | -28.8% |
| Financial debts | 170/4 | €87,085 | €62,045 | -€25,040 | -28.8% |
| Amounts payable within one year | 42/48 | €68,999 | €69,307 | +€308 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €24,642 | €25,040 | +€398 | +1.6% |
| Financial debts | 43 | €15,230 | €25,343 | +€10,113 | +66.4% |
| Credit institutions | 430/8 | €15,230 | €25,343 | +€10,113 | +66.4% |
| Trade debts | 44 | €11,663 | €3,680 | -€7,983 | -68.4% |
| Suppliers | 440/4 | €11,663 | €3,680 | -€7,983 | -68.4% |
| Taxes, remuneration and social security | 45 | €17,464 | €15,244 | -€2,220 | -12.7% |
| Taxes | 450/3 | €17,464 | €15,244 | -€2,220 | -12.7% |
| Remuneration, social security and pensions | 62 | - | €334 | +€334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,830 | €37,874 | -€2,956 | -7.2% |
| Other operating charges | 640/8 | €5,149 | €18,809 | +€13,660 | +265.3% |
| Non-recurring operating charges | 66A | €63 | €2,219 | +€2,156 | +3422.2% |
| Gross operating margin | 9900 | €121,176 | €170,662 | +€49,486 | +40.8% |
| Operating profit (loss) | 9901 | €75,134 | €111,426 | +€36,292 | +48.3% |
| Financial income | 75/76B | €9,497 | €9,651 | +€154 | +1.6% |
| Recurring financial income | 75 | €9,497 | €9,651 | +€154 | +1.6% |
| Financial charges | 65/66B | €7,145 | €5,695 | -€1,450 | -20.3% |
| Recurring financial charges | 65 | €7,145 | €5,695 | -€1,450 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €77,486 | €115,382 | +€37,896 | +48.9% |
| Income taxes | 67/77 | €23,701 | €35,137 | +€11,436 | +48.3% |
| Profit (loss) for the period | 9904 | €53,785 | €80,245 | +€26,460 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,785 | €80,245 | +€26,460 | +49.2% |
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 10 October 2026 via checked.be.