PDBC-SYSTEMS: 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.
PDBC-SYSTEMS
Largest movements
- Cash +€39,145
up €39,145 (+52.9%), from €74,052 to €113,197
mainly Net result for the year (+€26,447) and Depreciation (+€25,410)
- Tangible fixed assets -€15,837
down €15,837 (-21.0%), from €75,305 to €59,468
of which Furniture and vehicles: -€12,254
- Receivables within one year -€14,337
down €14,337 (-53.8%), from €26,643 to €12,306
of which Trade receivables: -€13,404
- Other debts +€6,564
up €6,564 (+24.8%), from €26,466 to €33,030
- Reserves +€5,434
up €5,434 (+4.4%), from €123,236 to €128,670
- Tax, wage and social debts -€2,043
down €2,043 (-29.3%), from €6,977 to €4,934
of which Taxes: -€1,308
- Depreciation +€1,029
up €1,029 (+4.2%), from €24,381 to €25,410
- Gross operating margin +€749
up €749 (+1.2%), from €64,217 to €64,966
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 | €175,999 | €185,916 | +€9,917 | +5.6% |
| Fixed assets | 21/28 | €75,305 | €59,468 | -€15,837 | -21.0% |
| Tangible fixed assets | 22/27 | €75,305 | €59,468 | -€15,837 | -21.0% |
| Land and buildings | 22 | €25,312 | €19,641 | -€5,670 | -22.4% |
| Plant, machinery and equipment | 23 | €409 | €2,496 | +€2,087 | +509.7% |
| Furniture and vehicles | 24 | €49,584 | €37,330 | -€12,254 | -24.7% |
| Current assets | 29/58 | €100,695 | €126,449 | +€25,754 | +25.6% |
| Amounts receivable within one year | 40/41 | €26,643 | €12,306 | -€14,337 | -53.8% |
| Trade receivables | 40 | €25,710 | €12,306 | -€13,404 | -52.1% |
| Other amounts receivable | 41 | €933 | €0 | -€933 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,052 | €113,197 | +€39,145 | +52.9% |
| Deferred charges and accrued income | 490/1 | €0 | €946 | +€946 | |
| Total equity and liabilities | 10/49 | €175,999 | €185,916 | +€9,917 | +5.6% |
| Equity | 10/15 | €141,836 | €147,270 | +€5,434 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,236 | €128,670 | +€5,434 | +4.4% |
| Distributable reserves | 133 | €123,236 | €128,670 | +€5,434 | +4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,164 | €38,646 | +€4,483 | +13.1% |
| Amounts payable within one year | 42/48 | €34,164 | €38,646 | +€4,483 | +13.1% |
| Trade debts | 44 | €720 | €682 | -€38 | -5.3% |
| Suppliers | 440/4 | €720 | €682 | -€38 | -5.3% |
| Taxes, remuneration and social security | 45 | €6,977 | €4,934 | -€2,043 | -29.3% |
| Taxes | 450/3 | €5,507 | €4,199 | -€1,308 | -23.7% |
| Remuneration and social security | 454/9 | €1,470 | €735 | -€735 | -50.0% |
| Other amounts payable | 47/48 | €26,466 | €33,030 | +€6,564 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,381 | €25,410 | +€1,029 | +4.2% |
| Other operating charges | 640/8 | €3,143 | €2,879 | -€265 | -8.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €64,217 | €64,966 | +€749 | +1.2% |
| Operating profit (loss) | 9901 | €36,693 | €36,677 | -€16 | 0.0% |
| Financial income | 75/76B | €983 | €1,461 | +€478 | +48.6% |
| Recurring financial income | 75 | €983 | €1,461 | +€478 | +48.6% |
| Financial charges | 65/66B | €557 | €756 | +€199 | +35.7% |
| Recurring financial charges | 65 | €557 | €756 | +€199 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €37,119 | €37,383 | +€263 | +0.7% |
| Income taxes | 67/77 | €10,661 | €10,936 | +€275 | +2.6% |
| Profit (loss) for the period | 9904 | €26,459 | €26,447 | -€12 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,459 | €26,447 | -€12 | 0.0% |
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 12 October 2026 via checked.be.