PDK SOLUTIONS: 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.
PDK SOLUTIONS
Largest movements
- Cash +€133,385
up €133,385 (+167.3%), from €79,751 to €213,136
mainly Net result for the year (+€126,972) and Receivables after one year (+€125,000)
- Receivables after one year -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Receivables within one year -€32,421
down €32,421 (-97.0%), from €33,428 to €1,007
of which Trade receivables: -€19,529
- Tangible fixed assets +€3,518
up €3,518 (+13.6%), from €25,863 to €29,381
of which Other tangible fixed assets: +€1,948
- Profit (loss) carried forward -€129,634
down €129,634 (-100.0%), from €129,634 to €0
- Other debts +€73,241
new in 2025: €73,241
- Tax, wage and social debts +€35,723
up €35,723 (+123.9%), from €28,832 to €64,556
- Financial income +€6,920
up €6,920 (+949.5%), from €729 to €7,649
- Gross operating margin -€5,918
down €5,918 (-3.5%), from €167,922 to €162,004
- Depreciation +€2,700
up €2,700 (+149.7%), from €1,804 to €4,505
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 | €264,362 | €243,565 | -€20,797 | -7.9% |
| Fixed assets | 21/28 | €25,903 | €29,421 | +€3,518 | +13.6% |
| Tangible fixed assets | 22/27 | €25,863 | €29,381 | +€3,518 | +13.6% |
| Furniture and vehicles | 24 | €21,409 | €22,979 | +€1,570 | +7.3% |
| Other tangible fixed assets | 26 | €4,454 | €6,402 | +€1,948 | +43.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €238,459 | €214,143 | -€24,315 | -10.2% |
| Amounts receivable after more than one year | 29 | €125,000 | €0 | -€125,000 | -100.0% |
| Trade receivables | 290 | €125,000 | €0 | -€125,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €33,428 | €1,007 | -€32,421 | -97.0% |
| Trade receivables | 40 | €19,529 | €0 | -€19,529 | -100.0% |
| Other amounts receivable | 41 | €13,899 | €1,007 | -€12,891 | -92.8% |
| Cash at bank and in hand | 54/58 | €79,751 | €213,136 | +€133,385 | +167.3% |
| Deferred charges and accrued income | 490/1 | €280 | €0 | -€280 | -100.0% |
| Total equity and liabilities | 10/49 | €264,362 | €243,565 | -€20,797 | -7.9% |
| Equity | 10/15 | €231,647 | €102,013 | -€129,634 | -56.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €101,013 | €101,013 | = | 0.0% |
| Distributable reserves | 133 | €101,013 | €101,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,634 | €0 | -€129,634 | -100.0% |
| Amounts payable | 17/49 | €32,715 | €141,551 | +€108,837 | +332.7% |
| Amounts payable within one year | 42/48 | €32,715 | €141,551 | +€108,837 | +332.7% |
| Trade debts | 44 | €3,883 | €3,755 | -€128 | -3.3% |
| Suppliers | 440/4 | €3,883 | €3,755 | -€128 | -3.3% |
| Taxes, remuneration and social security | 45 | €28,832 | €64,556 | +€35,723 | +123.9% |
| Taxes | 450/3 | €28,832 | €64,556 | +€35,723 | +123.9% |
| Other amounts payable | 47/48 | - | €73,241 | +€73,241 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,804 | €4,505 | +€2,700 | +149.7% |
| Other operating charges | 640/8 | €248 | €600 | +€352 | +142.1% |
| Gross operating margin | 9900 | €167,922 | €162,004 | -€5,918 | -3.5% |
| Operating profit (loss) | 9901 | €165,870 | €156,899 | -€8,970 | -5.4% |
| Financial income | 75/76B | €729 | €7,649 | +€6,920 | +949.5% |
| Recurring financial income | 75 | €729 | €7,649 | +€6,920 | +949.5% |
| Financial charges | 65/66B | €229 | €584 | +€355 | +155.2% |
| Recurring financial charges | 65 | €229 | €584 | +€355 | +155.2% |
| Profit (loss) for the period before taxes | 9903 | €166,370 | €163,965 | -€2,405 | -1.4% |
| Income taxes | 67/77 | €36,736 | €36,993 | +€257 | +0.7% |
| Profit (loss) for the period | 9904 | €129,634 | €126,972 | -€2,662 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €129,634 | €126,972 | -€2,662 | -2.1% |
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 10 October 2026 via checked.be.