PDT ENGINEERING: 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.
PDT ENGINEERING
Largest movements
- Intangible fixed assets -€26,632
down €26,632 (-11.4%), from €234,402 to €207,770
- Cash +€14,430
up €14,430 (+125.2%), from €11,529 to €25,958
mainly Depreciation (+€26,632) and Tax, wage and social debts (+€3,727)
- Receivables within one year +€5,909
up €5,909 (+139.5%), from €4,235 to €10,144
- Profit (loss) carried forward -€9,918
down €9,918 (-10.2%), from -€97,321 to -€107,239
- Tax, wage and social debts +€3,727
new in 2025: €3,727
- Gross operating margin +€18,212
up €18,212, from -€652 to €17,559
- Depreciation +€3,035
up €3,035 (+12.9%), from €23,597 to €26,632
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 | €250,165 | €243,872 | -€6,293 | -2.5% |
| Fixed assets | 21/28 | €234,402 | €207,770 | -€26,632 | -11.4% |
| Intangible fixed assets | 21 | €234,402 | €207,770 | -€26,632 | -11.4% |
| Current assets | 29/58 | €15,764 | €36,102 | +€20,339 | +129.0% |
| Amounts receivable within one year | 40/41 | €4,235 | €10,144 | +€5,909 | +139.5% |
| Trade receivables | 40 | €4,235 | €10,144 | +€5,909 | +139.5% |
| Cash at bank and in hand | 54/58 | €11,529 | €25,958 | +€14,430 | +125.2% |
| Total equity and liabilities | 10/49 | €250,165 | €243,872 | -€6,293 | -2.5% |
| Equity | 10/15 | -€60,121 | -€70,039 | -€9,918 | -16.5% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,321 | -€107,239 | -€9,918 | -10.2% |
| Amounts payable | 17/49 | €310,286 | €313,911 | +€3,625 | +1.2% |
| Amounts payable within one year | 42/48 | €310,286 | €313,911 | +€3,625 | +1.2% |
| Trade debts | 44 | €145 | €42 | -€103 | -70.8% |
| Suppliers | 440/4 | €145 | €42 | -€103 | -70.8% |
| Taxes, remuneration and social security | 45 | - | €3,727 | +€3,727 | |
| Taxes | 450/3 | - | €3,727 | +€3,727 | |
| Other amounts payable | 47/48 | €310,141 | €310,141 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,597 | €26,632 | +€3,035 | +12.9% |
| Other operating charges | 640/8 | €678 | €760 | +€82 | +12.1% |
| Gross operating margin | 9900 | -€652 | €17,559 | +€18,212 | |
| Operating profit (loss) | 9901 | -€24,928 | -€9,832 | +€15,095 | +60.6% |
| Financial charges | 65/66B | €56 | €85 | +€29 | +52.5% |
| Recurring financial charges | 65 | €56 | €85 | +€29 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,984 | -€9,918 | +€15,066 | +60.3% |
| Profit (loss) for the period | 9904 | -€24,984 | -€9,918 | +€15,066 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,984 | -€9,918 | +€15,066 | +60.3% |
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 9 October 2026 via checked.be.