PC TOOLS: 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 TOOLS
Largest movements
- Cash +€24,582
up €24,582 (+27.3%), from €90,099 to €114,681
mainly Trade debts (+€15,791) and Net result for the year (+€14,616)
- Stocks and contracts +€14,136
up €14,136 (+23.7%), from €59,642 to €73,778
- Receivables within one year -€7,284
down €7,284 (-25.7%), from €28,388 to €21,104
of which Trade receivables: -€6,409
- Tangible fixed assets -€2,369
down €2,369 (-58.1%), from €4,076 to €1,707
of which Other tangible fixed assets: -€1,851
- Trade debts +€15,791
up €15,791 (+134%), from €11,814 to €27,605
- Reserves +€14,616
up €14,616 (+10.7%), from €136,546 to €151,162
of which Distributable reserves: +€14,616
- Tax, wage and social debts -€2,420
down €2,420 (-33.1%), from €7,315 to €4,895
- Gross operating margin +€5,318
up €5,318 (+28.7%), from €18,509 to €23,828
- Taxes +€1,490
up €1,490 (+36.3%), from €4,098 to €5,588
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.
Derived cash bridge
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 | €183,383 | €212,285 | +€28,901 | +15.8% |
| Fixed assets | 21/28 | €4,076 | €1,707 | -€2,369 | -58.1% |
| Tangible fixed assets | 22/27 | €4,076 | €1,707 | -€2,369 | -58.1% |
| Furniture and vehicles | 24 | €2,225 | €1,707 | -€518 | -23.3% |
| Other tangible fixed assets | 26 | €1,851 | €0 | -€1,851 | -100% |
| Current assets | 29/58 | €179,307 | €210,578 | +€31,271 | +17.4% |
| Stocks and contracts in progress | 3 | €59,642 | €73,778 | +€14,136 | +23.7% |
| Stocks | 30/36 | €59,642 | €73,778 | +€14,136 | +23.7% |
| Amounts receivable within one year | 40/41 | €28,388 | €21,104 | -€7,284 | -25.7% |
| Trade receivables | 40 | €27,388 | €20,979 | -€6,409 | -23.4% |
| Other amounts receivable | 41 | €1,000 | €125 | -€875 | -87.5% |
| Cash at bank and in hand | 54/58 | €90,099 | €114,681 | +€24,582 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,178 | €1,015 | -€163 | -13.8% |
| Total equity and liabilities | 10/49 | €183,383 | €212,285 | +€28,901 | +15.8% |
| Equity | 10/15 | €136,546 | €151,162 | +€14,616 | +10.7% |
| Reserves | 13 | €136,546 | €151,162 | +€14,616 | +10.7% |
| Tax-exempt reserves | 132 | €216 | €216 | = | 0.0% |
| Distributable reserves | 133 | €136,330 | €150,945 | +€14,616 | +10.7% |
| Amounts payable | 17/49 | €46,838 | €61,123 | +€14,285 | +30.5% |
| Amounts payable within one year | 42/48 | €46,838 | €61,123 | +€14,285 | +30.5% |
| Trade debts | 44 | €11,814 | €27,605 | +€15,791 | +134% |
| Suppliers | 440/4 | €11,814 | €27,605 | +€15,791 | +134% |
| Taxes, remuneration and social security | 45 | €7,315 | €4,895 | -€2,420 | -33.1% |
| Taxes | 450/3 | €7,315 | €4,895 | -€2,420 | -33.1% |
| Other amounts payable | 47/48 | €27,709 | €28,623 | +€914 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,217 | €2,369 | +€153 | +6.9% |
| Other operating charges | 640/8 | €626 | €579 | -€47 | -7.5% |
| Gross operating margin | 9900 | €18,509 | €23,828 | +€5,318 | +28.7% |
| Operating profit (loss) | 9901 | €15,667 | €20,880 | +€5,213 | +33.3% |
| Financial income | 75/76B | €325 | €332 | +€7 | +2.2% |
| Recurring financial income | 75 | €325 | €332 | +€7 | +2.2% |
| Financial charges | 65/66B | €993 | €1,008 | +€15 | +1.5% |
| Recurring financial charges | 65 | €993 | €1,008 | +€15 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €14,999 | €20,204 | +€5,204 | +34.7% |
| Income taxes | 67/77 | €4,098 | €5,588 | +€1,490 | +36.3% |
| Profit (loss) for the period | 9904 | €10,901 | €14,616 | +€3,715 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,901 | €14,616 | +€3,715 | +34.1% |
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 23 October 2026 via checked.be.