PCM MOTORS: what changed
What changed
PCM MOTORS
NACE 46.180, Agents specialised in the wholesale of other particular products
filed annual accounts (NBB)
Net result for the year
€2,017
2024 · -€11,154+€13,171
Equity
-€102,699
2024 · -€104,715+€2,017
Cash
€1,257
2024 · €3,948-€2,690
Balance sheet total
€252,952
2024 · €233,241+€19,711
Largest movements
Assets
- Stocks and contracts +€23,000
up €23,000 (+16.7%), from €137,500 to €160,500
- Cash -€2,690
down €2,690 (-68.2%), from €3,948 to €1,257
mainly Stocks and contracts (-€23,000)
Equity and liabilities
- Other debts +€9,237
up €9,237 (+3.3%), from €277,916 to €287,153
- Current portion of long-term debt +€6,000
up €6,000 (+10.7%), from €56,182 to €62,182
Income statement
- Gross operating margin +€13,259
up €13,259, from -€9,970 to €3,288
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€11,154
Gross operating margin
+€13,259
Depreciation
-€48
Other operating charges
-€19
Financial charges
-€21
Result 2025
€2,017
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,690
Investment
€0
Financing
+€6,000
Cash 2024
€3,948
From operations (derived)
-€8,690
Net result for the year
+€2,017
Depreciation
+€306
Stocks and contracts
-€23,000
Receivables within one year
+€293
Trade debts
+€445
Tax, wage and social debts
+€2,012
Other debts
+€9,237
Financing
+€6,000
Current portion of long-term debt
+€6,000
Cash 2025
€1,257
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,241 | €252,952 | +€19,711 | +8.5% |
| Fixed assets | 21/28 | €90,860 | €90,554 | -€306 | -0.3% |
| Tangible fixed assets | 22/27 | €90,660 | €90,354 | -€306 | -0.3% |
| Land and buildings | 22 | €90,000 | €90,000 | = | 0.0% |
| Furniture and vehicles | 24 | €660 | €354 | -€306 | -46.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €142,382 | €162,399 | +€20,017 | +14.1% |
| Stocks and contracts in progress | 3 | €137,500 | €160,500 | +€23,000 | +16.7% |
| Stocks | 30/36 | €137,500 | €160,500 | +€23,000 | +16.7% |
| Amounts receivable within one year | 40/41 | €934 | €641 | -€293 | -31.3% |
| Trade receivables | 40 | €453 | €453 | = | 0.0% |
| Other amounts receivable | 41 | €481 | €189 | -€293 | -60.8% |
| Cash at bank and in hand | 54/58 | €3,948 | €1,257 | -€2,690 | -68.2% |
| Total equity and liabilities | 10/49 | €233,241 | €252,952 | +€19,711 | +8.5% |
| Equity | 10/15 | -€104,715 | -€102,699 | +€2,017 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €348 | €348 | = | 0.0% |
| Non-distributable reserves | 130/1 | €348 | €348 | = | 0.0% |
| Reserves not available under the articles | 1311 | €348 | €348 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,663 | -€121,647 | +€2,017 | +1.6% |
| Amounts payable | 17/49 | €337,956 | €355,651 | +€17,694 | +5.2% |
| Amounts payable within one year | 42/48 | €337,956 | €355,651 | +€17,694 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €56,182 | €62,182 | +€6,000 | +10.7% |
| Trade debts | 44 | €3,859 | €4,304 | +€445 | +11.5% |
| Suppliers | 440/4 | €3,859 | €4,304 | +€445 | +11.5% |
| Taxes, remuneration and social security | 45 | - | €2,012 | +€2,012 | |
| Taxes | 450/3 | - | €2,012 | +€2,012 | |
| Other amounts payable | 47/48 | €277,916 | €287,153 | +€9,237 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €306 | +€48 | +18.4% |
| Other operating charges | 640/8 | €791 | €810 | +€19 | +2.4% |
| Gross operating margin | 9900 | -€9,970 | €3,288 | +€13,259 | |
| Operating profit (loss) | 9901 | -€11,019 | €2,173 | +€13,192 | |
| Financial charges | 65/66B | €135 | €156 | +€21 | +15.8% |
| Recurring financial charges | 65 | €135 | €156 | +€21 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,154 | €2,017 | +€13,171 | |
| Profit (loss) for the period | 9904 | -€11,154 | €2,017 | +€13,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,154 | €2,017 | +€13,171 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.