PCCOMPTAFISC: 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.
PCCOMPTAFISC
Largest movements
- Receivables within one year -€3,307
down €3,307 (-38.8%), from €8,522 to €5,215
of which Trade receivables: -€5,733
- Cash -€2,692
down €2,692 (-13.4%), from €20,058 to €17,366
mainly Net result for the year (-€3,873) and Tax, wage and social debts (-€2,048)
- Tangible fixed assets +€1,159
new in 2025: €1,159
- Deferred charges and accrued income +€1,076
new in 2025: €1,076
- Profit (loss) carried forward -€3,873
down €3,873, from €2,836 to -€1,037
- Tax, wage and social debts -€2,048
no longer reported in 2025 (was €2,048)
- Trade debts +€1,348
up €1,348 (+33.6%), from €4,016 to €5,364
- Other debts +€809
new in 2025: €809
- Gross operating margin -€4,567
down €4,567, from €2,101 to -€2,466
- Taxes -€373
down €373 (-94.0%), from €397 to €24
- Depreciation -€110
down €110 (-30.6%), from €359 to €249
- Financial charges -€67
down €67 (-7.6%), from €877 to €810
- Financial income +€33
up €33 (+76.7%), from €43 to €76
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 | €28,580 | €24,816 | -€3,764 | -13.2% |
| Fixed assets | 21/28 | - | €1,159 | +€1,159 | |
| Tangible fixed assets | 22/27 | - | €1,159 | +€1,159 | |
| Furniture and vehicles | 24 | - | €1,159 | +€1,159 | |
| Current assets | 29/58 | €28,580 | €23,657 | -€4,923 | -17.2% |
| Amounts receivable within one year | 40/41 | €8,522 | €5,215 | -€3,307 | -38.8% |
| Trade receivables | 40 | €8,095 | €2,362 | -€5,733 | -70.8% |
| Other amounts receivable | 41 | €427 | €2,853 | +€2,426 | +568.1% |
| Cash at bank and in hand | 54/58 | €20,058 | €17,366 | -€2,692 | -13.4% |
| Deferred charges and accrued income | 490/1 | - | €1,076 | +€1,076 | |
| Total equity and liabilities | 10/49 | €28,580 | €24,816 | -€3,764 | -13.2% |
| Equity | 10/15 | €22,516 | €18,643 | -€3,873 | -17.2% |
| Contributions | 10/11 | €8,680 | €8,680 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,836 | -€1,037 | -€3,873 | |
| Amounts payable | 17/49 | €6,064 | €6,173 | +€109 | +1.8% |
| Amounts payable within one year | 42/48 | €6,064 | €6,173 | +€109 | +1.8% |
| Trade debts | 44 | €4,016 | €5,364 | +€1,348 | +33.6% |
| Suppliers | 440/4 | €4,016 | €5,364 | +€1,348 | +33.6% |
| Taxes, remuneration and social security | 45 | €2,048 | - | -€2,048 | |
| Taxes | 450/3 | €2,048 | - | -€2,048 | |
| Other amounts payable | 47/48 | - | €809 | +€809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €249 | -€110 | -30.6% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €2,101 | -€2,466 | -€4,567 | |
| Operating profit (loss) | 9901 | €1,355 | -€3,115 | -€4,470 | |
| Financial income | 75/76B | €43 | €76 | +€33 | +76.7% |
| Recurring financial income | 75 | €43 | €76 | +€33 | +76.7% |
| Financial charges | 65/66B | €877 | €810 | -€67 | -7.6% |
| Recurring financial charges | 65 | €877 | €810 | -€67 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €521 | -€3,849 | -€4,370 | |
| Income taxes | 67/77 | €397 | €24 | -€373 | -94.0% |
| Profit (loss) for the period | 9904 | €124 | -€3,873 | -€3,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €124 | -€3,873 | -€3,997 |
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 4 October 2026 via checked.be.