PC STUDIO: 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 STUDIO
Largest movements
- Receivables within one year -€5,314
down €5,314 (-27.1%), from €19,581 to €14,268
of which Trade receivables: -€5,341
- Stocks and contracts -€4,546
down €4,546 (-18.8%), from €24,175 to €19,629
- Tangible fixed assets -€932
down €932 (-34.2%), from €2,722 to €1,790
of which Plant, machinery and equipment: -€830
- Trade debts -€8,910
down €8,910 (-69.5%), from €12,816 to €3,906
- Short-term financial debts -€6,887
down €6,887 (-33.0%), from €20,894 to €14,007
- Tax, wage and social debts +€4,308
up €4,308 (+121.7%), from €3,539 to €7,848
of which Taxes: +€4,284
- Profit (loss) carried forward +€2,186
up €2,186 (+10.1%), from -€21,728 to -€19,542
- Other debts -€1,305
down €1,305 (-12.8%), from €10,159 to €8,854
- Gross operating margin +€19,060
up €19,060, from -€10,571 to €8,489
- Write-downs +€937
new in 2024: €937
- Financial charges +€437
up €437 (+23.2%), from €1,884 to €2,321
- Other operating charges -€214
down €214 (-8.8%), from €2,445 to €2,231
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 | €48,337 | €37,729 | -€10,608 | -21.9% |
| Fixed assets | 21/28 | €2,908 | €1,976 | -€932 | -32.0% |
| Tangible fixed assets | 22/27 | €2,722 | €1,790 | -€932 | -34.2% |
| Plant, machinery and equipment | 23 | €2,620 | €1,790 | -€830 | -31.7% |
| Furniture and vehicles | 24 | €102 | - | -€102 | |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €45,429 | €35,753 | -€9,676 | -21.3% |
| Stocks and contracts in progress | 3 | €24,175 | €19,629 | -€4,546 | -18.8% |
| Stocks | 30/36 | €24,175 | €19,629 | -€4,546 | -18.8% |
| Amounts receivable within one year | 40/41 | €19,581 | €14,268 | -€5,314 | -27.1% |
| Trade receivables | 40 | €19,029 | €13,688 | -€5,341 | -28.1% |
| Other amounts receivable | 41 | €553 | €580 | +€27 | +4.9% |
| Cash at bank and in hand | 54/58 | €618 | €792 | +€174 | +28.1% |
| Deferred charges and accrued income | 490/1 | €1,054 | €1,065 | +€11 | +1.0% |
| Total equity and liabilities | 10/49 | €48,337 | €37,729 | -€10,608 | -21.9% |
| Equity | 10/15 | €929 | €3,115 | +€2,186 | +235.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,057 | €4,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,197 | €2,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,728 | -€19,542 | +€2,186 | +10.1% |
| Amounts payable | 17/49 | €47,408 | €34,614 | -€12,794 | -27.0% |
| Amounts payable within one year | 42/48 | €47,408 | €34,614 | -€12,794 | -27.0% |
| Financial debts | 43 | €20,894 | €14,007 | -€6,887 | -33.0% |
| Credit institutions | 430/8 | €20,894 | €14,007 | -€6,887 | -33.0% |
| Trade debts | 44 | €12,816 | €3,906 | -€8,910 | -69.5% |
| Suppliers | 440/4 | €12,816 | €3,906 | -€8,910 | -69.5% |
| Taxes, remuneration and social security | 45 | €3,539 | €7,848 | +€4,308 | +121.7% |
| Taxes | 450/3 | €2,541 | €6,825 | +€4,284 | +168.6% |
| Remuneration and social security | 454/9 | €999 | €1,023 | +€24 | +2.4% |
| Other amounts payable | 47/48 | €10,159 | €8,854 | -€1,305 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €932 | +€6 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €937 | +€937 | |
| Other operating charges | 640/8 | €2,445 | €2,231 | -€214 | -8.8% |
| Gross operating margin | 9900 | -€10,571 | €8,489 | +€19,060 | |
| Operating profit (loss) | 9901 | -€13,942 | €4,389 | +€18,331 | |
| Financial income | 75/76B | €68 | €118 | +€50 | +74.5% |
| Recurring financial income | 75 | €68 | €118 | +€50 | +74.5% |
| Financial charges | 65/66B | €1,884 | €2,321 | +€437 | +23.2% |
| Recurring financial charges | 65 | €1,884 | €2,321 | +€437 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,759 | €2,186 | +€17,945 | |
| Profit (loss) for the period | 9904 | -€15,759 | €2,186 | +€17,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,759 | €2,186 | +€17,945 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.