PcR.com: 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.
PcR.com
Largest movements
- Current investments +€49,692
up €49,692 (+35.0%), from €141,865 to €191,557
- Cash +€31,369
up €31,369 (+56.3%), from €55,705 to €87,074
mainly Net result for the year (+€152,648) and Short-term financial debts (+€10,098)
- Receivables within one year +€22,861
up €22,861 (+94.1%), from €24,303 to €47,164
of which Trade receivables: +€20,624
- Tangible fixed assets +€8,620
up €8,620 (+150%), from €5,747 to €14,368
of which Furniture and vehicles: +€9,556
- Profit (loss) carried forward +€142,407
new in 2025: €142,407
- Other debts -€32,291
down €32,291 (-26.3%), from €122,982 to €90,691
- Short-term financial debts +€10,098
new in 2025: €10,098
- Trade debts -€7,279
down €7,279 (-47.8%), from €15,243 to €7,964
- Gross operating margin +€51,506
up €51,506 (+16.8%), from €306,444 to €357,950
- Staff costs +€12,483
up €12,483 (+8.9%), from €140,838 to €153,322
- Taxes +€10,991
up €10,991 (+26.7%), from €41,177 to €52,168
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.
Derived cash bridge
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 | €228,583 | €340,651 | +€112,067 | +49.0% |
| Fixed assets | 21/28 | €6,235 | €14,855 | +€8,620 | +138% |
| Tangible fixed assets | 22/27 | €5,747 | €14,368 | +€8,620 | +150% |
| Plant, machinery and equipment | 23 | €1,734 | €798 | -€935 | -54.0% |
| Furniture and vehicles | 24 | €4,014 | €13,569 | +€9,556 | +238% |
| Financial fixed assets | 28 | €487 | €487 | = | 0.0% |
| Current assets | 29/58 | €222,349 | €325,796 | +€103,447 | +46.5% |
| Amounts receivable within one year | 40/41 | €24,303 | €47,164 | +€22,861 | +94.1% |
| Trade receivables | 40 | €24,061 | €44,685 | +€20,624 | +85.7% |
| Other amounts receivable | 41 | €242 | €2,479 | +€2,237 | +924% |
| Current investments | 50/53 | €141,865 | €191,557 | +€49,692 | +35.0% |
| Cash at bank and in hand | 54/58 | €55,705 | €87,074 | +€31,369 | +56.3% |
| Deferred charges and accrued income | 490/1 | €475 | - | -€475 | |
| Total equity and liabilities | 10/49 | €228,583 | €340,651 | +€112,067 | +49.0% |
| Equity | 10/15 | €70,877 | €213,284 | +€142,407 | +201% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,877 | €8,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,677 | €2,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €142,407 | +€142,407 | |
| Amounts payable | 17/49 | €157,706 | €127,366 | -€30,340 | -19.2% |
| Amounts payable within one year | 42/48 | €157,706 | €127,366 | -€30,340 | -19.2% |
| Financial debts | 43 | - | €10,098 | +€10,098 | |
| Credit institutions | 430/8 | - | €10,098 | +€10,098 | |
| Trade debts | 44 | €15,243 | €7,964 | -€7,279 | -47.8% |
| Suppliers | 440/4 | €15,243 | €7,964 | -€7,279 | -47.8% |
| Taxes, remuneration and social security | 45 | €19,481 | €18,613 | -€868 | -4.5% |
| Taxes | 450/3 | €2,751 | - | -€2,751 | |
| Remuneration and social security | 454/9 | €16,731 | €18,613 | +€1,883 | +11.3% |
| Other amounts payable | 47/48 | €122,982 | €90,691 | -€32,291 | -26.3% |
| Remuneration, social security and pensions | 62 | €140,838 | €153,322 | +€12,483 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,266 | €4,625 | +€359 | +8.4% |
| Other operating charges | 640/8 | €941 | €797 | -€145 | -15.4% |
| Gross operating margin | 9900 | €306,444 | €357,950 | +€51,506 | +16.8% |
| Operating profit (loss) | 9901 | €160,398 | €199,207 | +€38,809 | +24.2% |
| Financial income | 75/76B | €3,089 | €6,351 | +€3,262 | +106% |
| Recurring financial income | 75 | €3,089 | €6,351 | +€3,262 | +106% |
| Financial charges | 65/66B | €1,078 | €741 | -€337 | -31.3% |
| Recurring financial charges | 65 | €1,078 | €741 | -€337 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €162,409 | €204,817 | +€42,407 | +26.1% |
| Income taxes | 67/77 | €41,177 | €52,168 | +€10,991 | +26.7% |
| Profit (loss) for the period | 9904 | €121,232 | €152,648 | +€31,416 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,232 | €152,648 | +€31,416 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.