PDI: 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.
PDI
Largest movements
- Current investments +€63,781
up €63,781 (+96.6%), from €66,000 to €129,781
- Receivables within one year +€51,575
up €51,575 (+343.8%), from €15,000 to €66,575
- Cash -€19,595
down €19,595 (-27.3%), from €71,793 to €52,198
mainly Current investments (-€63,781) and Receivables within one year (-€51,575)
- Reserves +€72,983
up €72,983 (+61.4%), from €118,788 to €191,772
- Tax, wage and social debts +€19,079
up €19,079 (+65.6%), from €29,073 to €48,152
- Other debts +€2,780
up €2,780 (+54.4%), from €5,113 to €7,893
- Gross operating margin -€17,728
down €17,728 (-16.0%), from €110,953 to €93,225
- Taxes -€3,645
down €3,645 (-15.8%), from €23,084 to €19,439
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 | €155,004 | €249,577 | +€94,573 | +61.0% |
| Fixed assets | 21/28 | €2,092 | €1,023 | -€1,069 | -51.1% |
| Tangible fixed assets | 22/27 | €2,092 | €1,023 | -€1,069 | -51.1% |
| Furniture and vehicles | 24 | €2,092 | €1,023 | -€1,069 | -51.1% |
| Current assets | 29/58 | €152,911 | €248,554 | +€95,643 | +62.5% |
| Amounts receivable within one year | 40/41 | €15,000 | €66,575 | +€51,575 | +343.8% |
| Trade receivables | 40 | €15,000 | €66,575 | +€51,575 | +343.8% |
| Current investments | 50/53 | €66,000 | €129,781 | +€63,781 | +96.6% |
| Cash at bank and in hand | 54/58 | €71,793 | €52,198 | -€19,595 | -27.3% |
| Deferred charges and accrued income | 490/1 | €118 | - | -€118 | |
| Total equity and liabilities | 10/49 | €155,004 | €249,577 | +€94,573 | +61.0% |
| Equity | 10/15 | €119,788 | €192,772 | +€72,983 | +60.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €118,788 | €191,772 | +€72,983 | +61.4% |
| Distributable reserves | 133 | €118,788 | €191,772 | +€72,983 | +61.4% |
| Amounts payable | 17/49 | €35,215 | €56,805 | +€21,590 | +61.3% |
| Amounts payable within one year | 42/48 | €35,215 | €56,805 | +€21,590 | +61.3% |
| Trade debts | 44 | €1,030 | €760 | -€269 | -26.1% |
| Suppliers | 440/4 | €1,030 | €760 | -€269 | -26.1% |
| Taxes, remuneration and social security | 45 | €29,073 | €48,152 | +€19,079 | +65.6% |
| Taxes | 450/3 | €29,073 | €48,152 | +€19,079 | +65.6% |
| Other amounts payable | 47/48 | €5,113 | €7,893 | +€2,780 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,069 | €1,069 | +€0 | 0.0% |
| Other operating charges | 640/8 | €647 | €585 | -€62 | -9.6% |
| Gross operating margin | 9900 | €110,953 | €93,225 | -€17,728 | -16.0% |
| Operating profit (loss) | 9901 | €109,236 | €91,570 | -€17,666 | -16.2% |
| Financial income | 75/76B | €6 | €891 | +€885 | +14432.6% |
| Recurring financial income | 75 | €6 | €891 | +€885 | +14432.6% |
| Financial charges | 65/66B | €80 | €38 | -€42 | -52.0% |
| Recurring financial charges | 65 | €80 | €38 | -€42 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €109,162 | €92,422 | -€16,740 | -15.3% |
| Income taxes | 67/77 | €23,084 | €19,439 | -€3,645 | -15.8% |
| Profit (loss) for the period | 9904 | €86,078 | €72,983 | -€13,095 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,078 | €72,983 | -€13,095 | -15.2% |
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 8 October 2026 via checked.be.