PDU SERVICES: 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.
PDU SERVICES
Largest movements
- Cash +€23,990
up €23,990 (+31.3%), from €76,555 to €100,545
mainly Net result for the year (+€34,124) and Trade debts (+€2,759)
- Receivables within one year +€10,153
up €10,153 (+110.4%), from €9,196 to €19,348
of which Other amounts receivable: +€8,583
- Profit (loss) carried forward +€34,124
up €34,124 (+72.2%), from €47,249 to €81,374
- Tax, wage and social debts -€3,792
down €3,792 (-26.2%), from €14,491 to €10,700
- Trade debts +€2,759
up €2,759 (+2786.9%), from €99 to €2,858
- Gross operating margin -€15,864
down €15,864 (-26.0%), from €60,929 to €45,064
- Taxes -€2,980
down €2,980 (-23.4%), from €12,752 to €9,772
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 | €87,648 | €120,740 | +€33,092 | +37.8% |
| Fixed assets | 21/28 | €1,897 | €846 | -€1,051 | -55.4% |
| Tangible fixed assets | 22/27 | €1,897 | €846 | -€1,051 | -55.4% |
| Plant, machinery and equipment | 23 | €891 | €294 | -€597 | -67.0% |
| Furniture and vehicles | 24 | €1,006 | €552 | -€454 | -45.1% |
| Current assets | 29/58 | €85,751 | €119,894 | +€34,143 | +39.8% |
| Amounts receivable within one year | 40/41 | €9,196 | €19,348 | +€10,153 | +110.4% |
| Trade receivables | 40 | €7,461 | €9,030 | +€1,570 | +21.0% |
| Other amounts receivable | 41 | €1,735 | €10,318 | +€8,583 | +494.7% |
| Cash at bank and in hand | 54/58 | €76,555 | €100,545 | +€23,990 | +31.3% |
| Total equity and liabilities | 10/49 | €87,648 | €120,740 | +€33,092 | +37.8% |
| Equity | 10/15 | €73,057 | €107,182 | +€34,124 | +46.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,808 | €24,808 | = | 0.0% |
| Distributable reserves | 133 | €24,808 | €24,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,249 | €81,374 | +€34,124 | +72.2% |
| Amounts payable | 17/49 | €14,590 | €13,558 | -€1,032 | -7.1% |
| Amounts payable within one year | 42/48 | €14,590 | €13,558 | -€1,032 | -7.1% |
| Trade debts | 44 | €99 | €2,858 | +€2,759 | +2786.9% |
| Suppliers | 440/4 | €99 | €2,858 | +€2,759 | +2786.9% |
| Taxes, remuneration and social security | 45 | €14,491 | €10,700 | -€3,792 | -26.2% |
| Taxes | 450/3 | €14,491 | €10,700 | -€3,792 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €1,051 | +€188 | +21.8% |
| Other operating charges | 640/8 | €118 | €183 | +€65 | +55.4% |
| Gross operating margin | 9900 | €60,929 | €45,064 | -€15,864 | -26.0% |
| Operating profit (loss) | 9901 | €59,948 | €43,830 | -€16,118 | -26.9% |
| Financial income | 75/76B | €128 | €180 | +€52 | +40.2% |
| Recurring financial income | 75 | €128 | €180 | +€52 | +40.2% |
| Financial charges | 65/66B | €75 | €114 | +€39 | +51.4% |
| Recurring financial charges | 65 | €75 | €114 | +€39 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €60,001 | €43,896 | -€16,105 | -26.8% |
| Income taxes | 67/77 | €12,752 | €9,772 | -€2,980 | -23.4% |
| Profit (loss) for the period | 9904 | €47,249 | €34,124 | -€13,125 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,249 | €34,124 | -€13,125 | -27.8% |
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 6 October 2026 via checked.be.