PCCK: 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.
PCCK
Largest movements
- Cash +€74,582
up €74,582 (+32.1%), from €232,254 to €306,836
mainly Net result for the year (+€64,612) and Receivables within one year (+€11,238)
- Receivables within one year -€11,238
down €11,238 (-33.6%), from €33,404 to €22,166
of which Trade receivables: -€7,497
- Profit (loss) carried forward +€64,612
up €64,612 (+19.4%), from €333,603 to €398,215
- Tax, wage and social debts -€6,405
down €6,405 (-20.9%), from €30,635 to €24,229
- Gross operating margin -€18,778
down €18,778 (-17.3%), from €108,694 to €89,916
- Taxes -€3,958
down €3,958 (-16.5%), from €23,923 to €19,965
- Depreciation -€1,225
down €1,225 (-20.5%), from €5,962 to €4,737
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 | €385,954 | €445,265 | +€59,311 | +15.4% |
| Fixed assets | 21/28 | €119,363 | €115,898 | -€3,465 | -2.9% |
| Tangible fixed assets | 22/27 | €19,363 | €15,898 | -€3,465 | -17.9% |
| Furniture and vehicles | 24 | €4,832 | €2,288 | -€2,544 | -52.7% |
| Other tangible fixed assets | 26 | €14,531 | €13,610 | -€921 | -6.3% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €266,591 | €329,367 | +€62,777 | +23.5% |
| Amounts receivable within one year | 40/41 | €33,404 | €22,166 | -€11,238 | -33.6% |
| Trade receivables | 40 | €15,125 | €7,628 | -€7,497 | -49.6% |
| Other amounts receivable | 41 | €18,279 | €14,539 | -€3,740 | -20.5% |
| Cash at bank and in hand | 54/58 | €232,254 | €306,836 | +€74,582 | +32.1% |
| Deferred charges and accrued income | 490/1 | €933 | €365 | -€568 | -60.9% |
| Total equity and liabilities | 10/49 | €385,954 | €445,265 | +€59,311 | +15.4% |
| Equity | 10/15 | €354,008 | €418,620 | +€64,612 | +18.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Distributable reserves | 133 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €333,603 | €398,215 | +€64,612 | +19.4% |
| Amounts payable | 17/49 | €31,946 | €26,645 | -€5,301 | -16.6% |
| Amounts payable within one year | 42/48 | €31,946 | €26,645 | -€5,301 | -16.6% |
| Trade debts | 44 | €1,311 | €2,416 | +€1,105 | +84.2% |
| Suppliers | 440/4 | €1,311 | €2,416 | +€1,105 | +84.2% |
| Taxes, remuneration and social security | 45 | €30,635 | €24,229 | -€6,405 | -20.9% |
| Taxes | 450/3 | €30,635 | €24,229 | -€6,405 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,962 | €4,737 | -€1,225 | -20.5% |
| Other operating charges | 640/8 | €426 | €400 | -€26 | -6.2% |
| Gross operating margin | 9900 | €108,694 | €89,916 | -€18,778 | -17.3% |
| Operating profit (loss) | 9901 | €102,305 | €84,779 | -€17,526 | -17.1% |
| Financial income | 75/76B | €70 | €0 | -€70 | -99.8% |
| Recurring financial income | 75 | €70 | €0 | -€70 | -99.8% |
| Financial charges | 65/66B | €206 | €202 | -€4 | -2.1% |
| Recurring financial charges | 65 | €206 | €202 | -€4 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €102,169 | €84,577 | -€17,592 | -17.2% |
| Income taxes | 67/77 | €23,923 | €19,965 | -€3,958 | -16.5% |
| Profit (loss) for the period | 9904 | €78,246 | €64,612 | -€13,634 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,246 | €64,612 | -€13,634 | -17.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.