PCC: 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.
PCC
Largest movements
- Tangible fixed assets +€87,461
up €87,461 (+1571.6%), from €5,565 to €93,026
- Receivables within one year -€67,314
down €67,314 (-17.8%), from €377,326 to €310,012
of which Trade receivables: -€178,067
- Current portion of long-term debt +€188,820
up €188,820 (+183.6%), from €102,867 to €291,687
- Tax, wage and social debts -€97,157
down €97,157 (-64.6%), from €150,440 to €53,283
of which Taxes: -€112,581
- Other debts -€72,179
down €72,179 (-95.0%), from €75,980 to €3,801
- Gross operating margin -€371,868
down €371,868 (-88.4%), from €420,648 to €48,780
- Taxes -€114,418
down €114,418 (-91.5%), from €125,076 to €10,657
- Depreciation +€8,306
up €8,306 (+243.7%), from €3,408 to €11,714
- Other operating charges +€6,353
up €6,353 (+234.5%), from €2,709 to €9,062
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 | €1,688,041 | €1,714,179 | +€26,138 | +1.5% |
| Fixed assets | 21/28 | €1,303,632 | €1,391,093 | +€87,461 | +6.7% |
| Tangible fixed assets | 22/27 | €5,565 | €93,026 | +€87,461 | +1571.6% |
| Furniture and vehicles | 24 | €5,565 | €93,026 | +€87,461 | +1571.6% |
| Financial fixed assets | 28 | €1,298,067 | €1,298,067 | = | 0.0% |
| Current assets | 29/58 | €384,409 | €323,086 | -€61,322 | -16.0% |
| Amounts receivable within one year | 40/41 | €377,326 | €310,012 | -€67,314 | -17.8% |
| Trade receivables | 40 | €247,230 | €69,162 | -€178,067 | -72.0% |
| Other amounts receivable | 41 | €130,096 | €240,850 | +€110,754 | +85.1% |
| Cash at bank and in hand | 54/58 | €4,158 | €8,414 | +€4,256 | +102.4% |
| Deferred charges and accrued income | 490/1 | €2,925 | €4,660 | +€1,735 | +59.3% |
| Total equity and liabilities | 10/49 | €1,688,041 | €1,714,179 | +€26,138 | +1.5% |
| Equity | 10/15 | €1,137,907 | €1,148,948 | +€11,041 | +1.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €213,258 | €213,258 | = | 0.0% |
| Distributable reserves | 133 | €213,258 | €213,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €906,099 | €917,140 | +€11,041 | +1.2% |
| Amounts payable | 17/49 | €550,133 | €565,231 | +€15,098 | +2.7% |
| Amounts payable after more than one year | 17 | €189,368 | €176,826 | -€12,542 | -6.6% |
| Financial debts | 170/4 | €189,368 | €176,826 | -€12,542 | -6.6% |
| Amounts payable within one year | 42/48 | €345,787 | €357,305 | +€11,518 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €102,867 | €291,687 | +€188,820 | +183.6% |
| Trade debts | 44 | €16,500 | €8,534 | -€7,966 | -48.3% |
| Suppliers | 440/4 | €16,500 | €8,534 | -€7,966 | -48.3% |
| Taxes, remuneration and social security | 45 | €150,440 | €53,283 | -€97,157 | -64.6% |
| Taxes | 450/3 | €145,935 | €33,354 | -€112,581 | -77.1% |
| Remuneration and social security | 454/9 | €4,505 | €19,929 | +€15,424 | +342.4% |
| Other amounts payable | 47/48 | €75,980 | €3,801 | -€72,179 | -95.0% |
| Accrued charges and deferred income | 492/3 | €14,979 | €31,100 | +€16,121 | +107.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,408 | €11,714 | +€8,306 | +243.7% |
| Other operating charges | 640/8 | €2,709 | €9,062 | +€6,353 | +234.5% |
| Gross operating margin | 9900 | €420,648 | €48,780 | -€371,868 | -88.4% |
| Operating profit (loss) | 9901 | €414,532 | €28,005 | -€386,527 | -93.2% |
| Financial income | 75/76B | €1 | €1 | +€0 | +37.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +37.9% |
| Financial charges | 65/66B | €8,054 | €6,308 | -€1,746 | -21.7% |
| Recurring financial charges | 65 | €8,054 | €6,308 | -€1,746 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €406,479 | €21,698 | -€384,781 | -94.7% |
| Income taxes | 67/77 | €125,076 | €10,657 | -€114,418 | -91.5% |
| Profit (loss) for the period | 9904 | €281,403 | €11,041 | -€270,363 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €281,403 | €11,041 | -€270,363 | -96.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.