PC2DAY KALMTHOUT: 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.
PC2DAY KALMTHOUT
Largest movements
- Cash -€11,365
no longer reported in 2025 (was €11,365)
mainly Trade debts (-€12,596) and Tax, wage and social debts (-€4,958)
- Receivables within one year +€3,839
up €3,839 (+7.5%), from €51,443 to €55,282
of which Other amounts receivable: +€17,944
- Tangible fixed assets +€898
up €898 (+21.3%), from €4,217 to €5,114
of which Plant, machinery and equipment: +€1,392
- Short-term financial debts +€12,637
new in 2025: €12,637
- Trade debts -€12,596
down €12,596 (-30.9%), from €40,737 to €28,141
- Tax, wage and social debts -€4,958
down €4,958 (-50.8%), from €9,763 to €4,806
of which Taxes: -€3,510
- Other debts -€3,319
no longer reported in 2025 (was €3,319)
- Gross operating margin -€17,865
down €17,865 (-78.7%), from €22,704 to €4,839
- Write-downs -€9,333
down €9,333, from €8,722 to -€611
- Financial charges -€2,711
down €2,711 (-70.3%), from €3,857 to €1,145
- Financial income +€2,534
up €2,534 (+47,100%), from €5 to €2,539
- Other operating charges -€391
down €391 (-11.7%), from €3,337 to €2,946
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 | €70,864 | €63,483 | -€7,381 | -10.4% |
| Fixed assets | 21/28 | €6,917 | €7,814 | +€898 | +13.0% |
| Tangible fixed assets | 22/27 | €4,217 | €5,114 | +€898 | +21.3% |
| Plant, machinery and equipment | 23 | €2,735 | €4,126 | +€1,392 | +50.9% |
| Other tangible fixed assets | 26 | €1,482 | €988 | -€494 | -33.3% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €63,947 | €55,669 | -€8,279 | -12.9% |
| Stocks and contracts in progress | 3 | €655 | €335 | -€320 | -48.8% |
| Stocks | 30/36 | €655 | €335 | -€320 | -48.8% |
| Amounts receivable within one year | 40/41 | €51,443 | €55,282 | +€3,839 | +7.5% |
| Trade receivables | 40 | €50,528 | €36,423 | -€14,105 | -27.9% |
| Other amounts receivable | 41 | €915 | €18,859 | +€17,944 | +1,961% |
| Cash at bank and in hand | 54/58 | €11,365 | - | -€11,365 | |
| Deferred charges and accrued income | 490/1 | €484 | €51 | -€433 | -89.4% |
| Total equity and liabilities | 10/49 | €70,864 | €63,483 | -€7,381 | -10.4% |
| Equity | 10/15 | €17,044 | €17,719 | +€675 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,556 | -€881 | +€675 | +43.4% |
| Amounts payable | 17/49 | €53,820 | €45,764 | -€8,056 | -15.0% |
| Amounts payable within one year | 42/48 | €53,820 | €45,584 | -€8,236 | -15.3% |
| Financial debts | 43 | - | €12,637 | +€12,637 | |
| Credit institutions | 430/8 | - | €12,637 | +€12,637 | |
| Trade debts | 44 | €40,737 | €28,141 | -€12,596 | -30.9% |
| Suppliers | 440/4 | €40,737 | €28,141 | -€12,596 | -30.9% |
| Taxes, remuneration and social security | 45 | €9,763 | €4,806 | -€4,958 | -50.8% |
| Taxes | 450/3 | €8,316 | €4,806 | -€3,510 | -42.2% |
| Remuneration and social security | 454/9 | €1,447 | - | -€1,447 | |
| Other amounts payable | 47/48 | €3,319 | - | -€3,319 | |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €2,093 | +€331 | +18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,722 | -€611 | -€9,333 | |
| Other operating charges | 640/8 | €3,337 | €2,946 | -€391 | -11.7% |
| Gross operating margin | 9900 | €22,704 | €4,839 | -€17,865 | -78.7% |
| Operating profit (loss) | 9901 | €8,883 | €411 | -€8,471 | -95.4% |
| Financial income | 75/76B | €5 | €2,539 | +€2,534 | +47,100% |
| Recurring financial income | 75 | €5 | €2,539 | +€2,534 | +47,100% |
| Financial charges | 65/66B | €3,857 | €1,145 | -€2,711 | -70.3% |
| Recurring financial charges | 65 | €3,857 | €1,145 | -€2,711 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €5,031 | €1,805 | -€3,226 | -64.1% |
| Income taxes | 67/77 | €1,358 | €1,131 | -€228 | -16.8% |
| Profit (loss) for the period | 9904 | €3,673 | €675 | -€2,998 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,673 | €675 | -€2,998 | -81.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.