PCR Roy Infotech: 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 Roy Infotech
Largest movements
- Tangible fixed assets -€18,350
down €18,350 (-3.6%), from €508,947 to €490,597
of which Land and buildings: -€16,884
- Cash +€14,842
up €14,842 (+33.5%), from €44,291 to €59,133
mainly Net result for the year (+€32,269) and Depreciation (+€18,154)
- Receivables within one year +€6,048
up €6,048 (+23.2%), from €26,100 to €32,148
of which Other amounts receivable: +€5,262
- Reserves +€149,555
new in 2025: €149,555
- Profit (loss) carried forward -€117,286
no longer reported in 2025 (was €117,286)
- Debts after one year -€19,305
down €19,305 (-4.7%), from €411,384 to €392,079
- Trade debts -€6,079
down €6,079 (-85.2%), from €7,135 to €1,056
- Depreciation -€49,247
down €49,247 (-73.1%), from €67,401 to €18,154
- Financial charges +€11,647
up €11,647 (+299%), from €3,895 to €15,543
- Taxes +€7,776
up €7,776 (+250%), from €3,105 to €10,881
- Other operating charges +€1,243
up €1,243 (+218%), from €569 to €1,812
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 | €581,311 | €583,301 | +€1,990 | +0.3% |
| Fixed assets | 21/28 | €508,947 | €490,617 | -€18,330 | -3.6% |
| Tangible fixed assets | 22/27 | €508,947 | €490,597 | -€18,350 | -3.6% |
| Land and buildings | 22 | €493,105 | €476,221 | -€16,884 | -3.4% |
| Plant, machinery and equipment | 23 | €643 | €402 | -€241 | -37.5% |
| Furniture and vehicles | 24 | €15,198 | €13,974 | -€1,224 | -8.1% |
| Financial fixed assets | 28 | - | €20 | +€20 | |
| Current assets | 29/58 | €72,365 | €92,684 | +€20,320 | +28.1% |
| Amounts receivable within one year | 40/41 | €26,100 | €32,148 | +€6,048 | +23.2% |
| Trade receivables | 40 | €11,798 | €12,584 | +€787 | +6.7% |
| Other amounts receivable | 41 | €14,303 | €19,564 | +€5,262 | +36.8% |
| Cash at bank and in hand | 54/58 | €44,291 | €59,133 | +€14,842 | +33.5% |
| Deferred charges and accrued income | 490/1 | €1,974 | €1,403 | -€570 | -28.9% |
| Total equity and liabilities | 10/49 | €581,311 | €583,301 | +€1,990 | +0.3% |
| Equity | 10/15 | €117,287 | €149,556 | +€32,269 | +27.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | - | €149,555 | +€149,555 | |
| Distributable reserves | 133 | - | €149,555 | +€149,555 | |
| Profit (loss) carried forward | 14 | €117,286 | - | -€117,286 | |
| Amounts payable | 17/49 | €464,025 | €433,746 | -€30,279 | -6.5% |
| Amounts payable after more than one year | 17 | €411,384 | €392,079 | -€19,305 | -4.7% |
| Financial debts | 170/4 | €411,384 | €392,079 | -€19,305 | -4.7% |
| Amounts payable within one year | 42/48 | €52,322 | €41,667 | -€10,655 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €18,616 | €19,305 | +€689 | +3.7% |
| Trade debts | 44 | €7,135 | €1,056 | -€6,079 | -85.2% |
| Suppliers | 440/4 | €7,135 | €1,056 | -€6,079 | -85.2% |
| Taxes, remuneration and social security | 45 | €26,571 | €21,306 | -€5,265 | -19.8% |
| Taxes | 450/3 | €26,571 | €21,306 | -€5,265 | -19.8% |
| Accrued charges and deferred income | 492/3 | €319 | - | -€319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,401 | €18,154 | -€49,247 | -73.1% |
| Other operating charges | 640/8 | €569 | €1,812 | +€1,243 | +218% |
| Gross operating margin | 9900 | €77,952 | €77,802 | -€151 | -0.2% |
| Operating profit (loss) | 9901 | €9,982 | €57,836 | +€47,854 | +479% |
| Financial income | 75/76B | €524 | €857 | +€333 | +63.7% |
| Recurring financial income | 75 | €524 | €857 | +€333 | +63.7% |
| Financial charges | 65/66B | €3,895 | €15,543 | +€11,647 | +299% |
| Recurring financial charges | 65 | €3,895 | €15,543 | +€11,647 | +299% |
| Profit (loss) for the period before taxes | 9903 | €6,610 | €43,150 | +€36,540 | +553% |
| Income taxes | 67/77 | €3,105 | €10,881 | +€7,776 | +250% |
| Profit (loss) for the period | 9904 | €3,506 | €32,269 | +€28,763 | +820% |
| Profit (loss) for the period to be appropriated | 9905 | €3,506 | €32,269 | +€28,763 | +820% |
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 27 October 2026 via checked.be.