PCPI: 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.
PCPI
Largest movements
- Current investments +€27,193
up €27,193 (+11.7%), from €231,890 to €259,083
- Other debts +€27,187
up €27,187 (+11.3%), from €240,780 to €267,967
- Financial income -€1,249
down €1,249 (-21.8%), from €5,718 to €4,469
of which Financial income: -€1,249
- Financial charges +€552
up €552 (+139.4%), from €396 to €948
of which Financial charges: +€552
- Taxes -€232
down €232 (-14.8%), from €1,572 to €1,340
- Gross operating margin -€4
down €4 (-4.7%), from -€85 to -€89
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 | €240,865 | €268,056 | +€27,191 | +11.3% |
| Fixed assets | 21/28 | €6,018 | €6,018 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,018 | €6,018 | = | 0.0% |
| Assets under construction and advance payments | 27 | €6,018 | €6,018 | = | 0.0% |
| Current assets | 29/58 | €234,847 | €262,038 | +€27,191 | +11.6% |
| Current investments | 50/53 | €231,890 | €259,083 | +€27,193 | +11.7% |
| Cash at bank and in hand | 54/58 | €2,957 | €2,955 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €240,865 | €268,056 | +€27,191 | +11.3% |
| Amounts payable | 17/49 | €240,865 | €268,056 | +€27,191 | +11.3% |
| Amounts payable within one year | 42/48 | €240,865 | €268,056 | +€27,191 | +11.3% |
| Trade debts | 44 | €85 | €89 | +€4 | +4.7% |
| Suppliers | 440/4 | €85 | €89 | +€4 | +4.7% |
| Other amounts payable | 47/48 | €240,780 | €267,967 | +€27,187 | +11.3% |
| Gross operating margin | 9900 | -€85 | -€89 | -€4 | -4.7% |
| Operating profit (loss) | 9901 | -€85 | -€89 | -€4 | -4.7% |
| Financial income | 75/76B | €5,718 | €4,469 | -€1,249 | -21.8% |
| Recurring financial income | 75 | €5,718 | €4,469 | -€1,249 | -21.8% |
| Non-recurring financial income | 76B | €5,718 | €4,469 | -€1,249 | -21.8% |
| Financial charges | 65/66B | €396 | €948 | +€552 | +139.4% |
| Recurring financial charges | 65 | €396 | €948 | +€552 | +139.4% |
| Non-recurring financial charges | 66B | €396 | €948 | +€552 | +139.4% |
| Profit (loss) for the period before taxes | 9903 | €5,237 | €3,432 | -€1,805 | -34.5% |
| Income taxes | 67/77 | €1,572 | €1,340 | -€232 | -14.8% |
| Profit (loss) for the period | 9904 | €3,665 | €2,092 | -€1,573 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,665 | €2,092 | -€1,573 | -42.9% |
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 30 September 2026 via checked.be.