PC PLANET: what changed
Two fiscal 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 PLANET
Largest movements
- Tangible fixed assets -€5,290
down €5,290 (-95.0%), from €5,569 to €278
- Stocks and contracts +€3,080
up €3,080 (+16.1%), from €19,094 to €22,174
of which Stocks: +€6,747
- Receivables within one year +€2,122
up €2,122 (+11.1%), from €19,129 to €21,252
- Current portion of long-term debt -€5,215
no longer reported in 2025 (was €5,215)
- Trade debts +€3,707
up €3,707 (+29.2%), from €12,702 to €16,409
- Reserves +€3,157
up €3,157 (+19.9%), from €15,869 to €19,026
- Short-term financial debts -€3,000
no longer reported in 2025 (was €3,000)
- Profit (loss) carried forward +€2,526
no longer reported in 2025 (was -€2,526)
- Gross operating margin +€7,983
up €7,983 (+114.6%), from €6,968 to €14,951
- Taxes +€1,583
new in 2025: €1,583
- Depreciation -€363
down €363 (-6.4%), from €5,654 to €5,290
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 | €58,776 | €58,815 | +€39 | +0.1% |
| Fixed assets | 21/28 | €5,754 | €464 | -€5,290 | -91.9% |
| Tangible fixed assets | 22/27 | €5,569 | €278 | -€5,290 | -95.0% |
| Furniture and vehicles | 24 | €5,569 | €278 | -€5,290 | -95.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €53,022 | €58,351 | +€5,329 | +10.1% |
| Stocks and contracts in progress | 3 | €19,094 | €22,174 | +€3,080 | +16.1% |
| Stocks | 30/36 | €15,427 | €22,174 | +€6,747 | +43.7% |
| Contracts in progress | 37 | €3,667 | - | -€3,667 | |
| Amounts receivable within one year | 40/41 | €19,129 | €21,252 | +€2,122 | +11.1% |
| Trade receivables | 40 | €19,129 | €21,252 | +€2,122 | +11.1% |
| Cash at bank and in hand | 54/58 | €12,153 | €12,061 | -€91 | -0.8% |
| Deferred charges and accrued income | 490/1 | €2,646 | €2,864 | +€218 | +8.3% |
| Total equity and liabilities | 10/49 | €58,776 | €58,815 | +€39 | +0.1% |
| Equity | 10/15 | €33,343 | €39,026 | +€5,683 | +17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,869 | €19,026 | +€3,157 | +19.9% |
| Distributable reserves | 133 | €15,869 | €19,026 | +€3,157 | +19.9% |
| Profit (loss) carried forward | 14 | -€2,526 | - | +€2,526 | |
| Amounts payable | 17/49 | €25,433 | €19,788 | -€5,645 | -22.2% |
| Amounts payable within one year | 42/48 | €23,024 | €18,003 | -€5,021 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €5,215 | - | -€5,215 | |
| Financial debts | 43 | €3,000 | - | -€3,000 | |
| Credit institutions | 430/8 | €3,000 | - | -€3,000 | |
| Trade debts | 44 | €12,702 | €16,409 | +€3,707 | +29.2% |
| Suppliers | 440/4 | €12,702 | €16,409 | +€3,707 | +29.2% |
| Taxes, remuneration and social security | 45 | €1,721 | €1,594 | -€127 | -7.4% |
| Taxes | 450/3 | €1,721 | €1,594 | -€127 | -7.4% |
| Other amounts payable | 47/48 | €387 | - | -€387 | |
| Accrued charges and deferred income | 492/3 | €2,409 | €1,786 | -€624 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,654 | €5,290 | -€363 | -6.4% |
| Other operating charges | 640/8 | €1,013 | €864 | -€149 | -14.7% |
| Gross operating margin | 9900 | €6,968 | €14,951 | +€7,983 | +114.6% |
| Operating profit (loss) | 9901 | €302 | €8,797 | +€8,495 | +2817.4% |
| Financial income | 75/76B | €0 | €5 | +€5 | +17300.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +17300.0% |
| Financial charges | 65/66B | €1,640 | €1,536 | -€104 | -6.3% |
| Recurring financial charges | 65 | €1,640 | €1,536 | -€104 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,338 | €7,266 | +€8,604 | |
| Income taxes | 67/77 | - | €1,583 | +€1,583 | |
| Profit (loss) for the period | 9904 | -€1,338 | €5,683 | +€7,021 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,338 | €5,683 | +€7,021 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.