PDK: 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.
PDK
Largest movements
- Receivables within one year +€14,247
new in 2024: €14,247
of which Trade receivables: +€11,141
- Cash -€4,901
down €4,901 (-49.7%), from €9,858 to €4,957
mainly Receivables within one year (-€14,247) and Tax, wage and social debts (-€9,601)
- Stocks and contracts +€1,225
new in 2024: €1,225
- Tangible fixed assets -€1,108
down €1,108 (-100.0%), from €1,108 to €0
- Other debts +€17,487
up €17,487 (+271.1%), from €6,450 to €23,937
- Tax, wage and social debts -€9,601
down €9,601 (-37.0%), from €25,941 to €16,340
of which Taxes: -€11,020
- Trade debts +€2,514
up €2,514 (+624.8%), from €402 to €2,917
- Profit (loss) carried forward -€2,396
down €2,396 (-16.7%), from -€14,327 to -€16,723
- Advances received +€1,536
new in 2024: €1,536
- Purchases and services -€129,209
no longer reported in 2024 (was €129,209)
- Turnover -€83,744
down €83,744 (-56.6%), from €147,917 to €64,173
- Staff costs -€19,403
down €19,403 (-87.0%), from €22,308 to €2,905
- Gross operating margin -€16,009
down €16,009 (-85.6%), from €18,708 to €2,699
- Financial charges -€5,367
down €5,367 (-93.7%), from €5,728 to €361
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,966 | €29,507 | +€9,540 | +47.8% |
| Fixed assets | 21/28 | €10,108 | €9,000 | -€1,108 | -11.0% |
| Tangible fixed assets | 22/27 | €1,108 | €0 | -€1,108 | -100.0% |
| Plant, machinery and equipment | 23 | €1,108 | €0 | -€1,108 | -100.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €9,858 | €20,507 | +€10,649 | +108.0% |
| Stocks and contracts in progress | 3 | - | €1,225 | +€1,225 | |
| Stocks | 30/36 | - | €1,225 | +€1,225 | |
| Amounts receivable within one year | 40/41 | - | €14,247 | +€14,247 | |
| Trade receivables | 40 | - | €11,141 | +€11,141 | |
| Other amounts receivable | 41 | - | €3,106 | +€3,106 | |
| Cash at bank and in hand | 54/58 | €9,858 | €4,957 | -€4,901 | -49.7% |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €19,966 | €29,507 | +€9,540 | +47.8% |
| Equity | 10/15 | -€12,827 | -€15,223 | -€2,396 | -18.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | - | -€1,500 | |
| Issued capital | 100 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | -€14,327 | -€16,723 | -€2,396 | -16.7% |
| Amounts payable | 17/49 | €32,793 | €44,730 | +€11,936 | +36.4% |
| Amounts payable within one year | 42/48 | €32,793 | €44,730 | +€11,936 | +36.4% |
| Trade debts | 44 | €402 | €2,917 | +€2,514 | +624.8% |
| Suppliers | 440/4 | €402 | €2,917 | +€2,514 | +624.8% |
| Advances received on contracts in progress | 46 | - | €1,536 | +€1,536 | |
| Taxes, remuneration and social security | 45 | €25,941 | €16,340 | -€9,601 | -37.0% |
| Taxes | 450/3 | €25,941 | €14,922 | -€11,020 | -42.5% |
| Remuneration and social security | 454/9 | - | €1,418 | +€1,418 | |
| Other amounts payable | 47/48 | €6,450 | €23,937 | +€17,487 | +271.1% |
| Turnover | 70 | €147,917 | €64,173 | -€83,744 | -56.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,209 | - | -€129,209 | |
| Remuneration, social security and pensions | 62 | €22,308 | €2,905 | -€19,403 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,056 | €1,108 | -€1,948 | -63.7% |
| Other operating charges | 640/8 | - | €700 | +€700 | |
| Non-recurring operating charges | 66A | €3,912 | €19 | -€3,892 | -99.5% |
| Gross operating margin | 9900 | €18,708 | €2,699 | -€16,009 | -85.6% |
| Operating profit (loss) | 9901 | -€10,568 | -€2,034 | +€8,534 | +80.8% |
| Financial charges | 65/66B | €5,728 | €361 | -€5,367 | -93.7% |
| Recurring financial charges | 65 | €5,728 | €361 | -€5,367 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,296 | -€2,396 | +€13,901 | +85.3% |
| Profit (loss) for the period | 9904 | -€16,296 | -€2,396 | +€13,901 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,296 | -€2,396 | +€13,901 | +85.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.