PC-SHOP: 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-SHOP
Largest movements
- Tangible fixed assets +€34,207
up €34,207 (+306.4%), from €11,163 to €45,370
of which Furniture and vehicles: +€34,425
- Cash -€13,971
down €13,971 (-20.1%), from €69,675 to €55,704
mainly Investment in fixed assets (net) (-€36,521) and Trade debts (-€3,588)
- Receivables within one year +€2,169
up €2,169 (+38.3%), from €5,660 to €7,829
of which Trade receivables: +€2,169
- Stocks and contracts -€1,322
down €1,322 (-27.7%), from €4,769 to €3,447
- Debts after one year +€21,445
new in 2025: €21,445
- Current portion of long-term debt +€5,744
new in 2025: €5,744
- Trade debts -€3,588
down €3,588 (-76.4%), from €4,697 to €1,109
- Other debts -€2,339
down €2,339 (-5.9%), from €39,419 to €37,080
- Gross operating margin -€20,429
down €20,429 (-81.3%), from €25,130 to €4,701
- Depreciation -€8,138
down €8,138 (-77.9%), from €10,452 to €2,314
- Write-downs -€6,418
no longer reported in 2025 (was €6,418)
- Financial charges -€1,951
down €1,951 (-51.8%), from €3,769 to €1,818
- Taxes -€742
no longer reported in 2025 (was €742)
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 | €92,071 | €112,638 | +€20,567 | +22.3% |
| Fixed assets | 21/28 | €11,163 | €45,370 | +€34,207 | +306.4% |
| Tangible fixed assets | 22/27 | €11,163 | €45,370 | +€34,207 | +306.4% |
| Land and buildings | 22 | €437 | €219 | -€218 | -49.9% |
| Furniture and vehicles | 24 | €10,726 | €45,151 | +€34,425 | +320.9% |
| Current assets | 29/58 | €80,908 | €67,268 | -€13,640 | -16.9% |
| Stocks and contracts in progress | 3 | €4,769 | €3,447 | -€1,322 | -27.7% |
| Stocks | 30/36 | €4,769 | €3,447 | -€1,322 | -27.7% |
| Amounts receivable within one year | 40/41 | €5,660 | €7,829 | +€2,169 | +38.3% |
| Trade receivables | 40 | €2,635 | €4,804 | +€2,169 | +82.3% |
| Other amounts receivable | 41 | €3,025 | €3,025 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,675 | €55,704 | -€13,971 | -20.1% |
| Deferred charges and accrued income | 490/1 | €804 | €288 | -€516 | -64.2% |
| Total equity and liabilities | 10/49 | €92,071 | €112,638 | +€20,567 | +22.3% |
| Equity | 10/15 | €44,004 | €43,799 | -€205 | -0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €23,500 | €23,500 | = | 0.0% |
| Distributable reserves | 133 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €504 | €299 | -€205 | -40.7% |
| Amounts payable | 17/49 | €48,067 | €68,839 | +€20,772 | +43.2% |
| Amounts payable after more than one year | 17 | - | €21,445 | +€21,445 | |
| Financial debts | 170/4 | - | €21,445 | +€21,445 | |
| Amounts payable within one year | 42/48 | €48,067 | €47,394 | -€673 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,744 | +€5,744 | |
| Trade debts | 44 | €4,697 | €1,109 | -€3,588 | -76.4% |
| Suppliers | 440/4 | €4,697 | €1,109 | -€3,588 | -76.4% |
| Taxes, remuneration and social security | 45 | €3,951 | €3,461 | -€490 | -12.4% |
| Taxes | 450/3 | €2,551 | €2,061 | -€490 | -19.2% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €39,419 | €37,080 | -€2,339 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,452 | €2,314 | -€8,138 | -77.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,418 | - | -€6,418 | |
| Other operating charges | 640/8 | €1,174 | €698 | -€476 | -40.5% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €25,130 | €4,701 | -€20,429 | -81.3% |
| Operating profit (loss) | 9901 | €7,086 | €1,563 | -€5,523 | -77.9% |
| Financial income | 75/76B | €207 | €50 | -€157 | -75.8% |
| Recurring financial income | 75 | €207 | €50 | -€157 | -75.8% |
| Financial charges | 65/66B | €3,769 | €1,818 | -€1,951 | -51.8% |
| Recurring financial charges | 65 | €3,769 | €1,818 | -€1,951 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €3,524 | -€205 | -€3,729 | |
| Income taxes | 67/77 | €742 | - | -€742 | |
| Profit (loss) for the period | 9904 | €2,782 | -€205 | -€2,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,782 | -€205 | -€2,987 |
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 11 October 2026 via checked.be.