PEC Diagnostics: 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.
PEC Diagnostics
Largest movements
- Cash +€21,209
up €21,209 (+7.2%), from €293,500 to €314,709
mainly Net result for the year (+€297,800) and Tax, wage and social debts (+€17,431)
- Current investments +€11,650
new in 2025: €11,650
- Tangible fixed assets +€4,708
up €4,708 (+232.2%), from €2,027 to €6,735
- Reserves +€22,693
up €22,693 (+8.2%), from €275,107 to €297,800
- Tax, wage and social debts +€17,431
up €17,431 (+149.4%), from €11,666 to €29,098
- Gross operating margin +€33,101
up €33,101 (+9.1%), from €362,573 to €395,674
- Taxes +€7,431
up €7,431 (+8.5%), from €87,166 to €94,598
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 | €296,530 | €334,225 | +€37,695 | +12.7% |
| Fixed assets | 21/28 | €2,027 | €6,735 | +€4,708 | +232.2% |
| Tangible fixed assets | 22/27 | €2,027 | €6,735 | +€4,708 | +232.2% |
| Furniture and vehicles | 24 | €2,027 | €6,735 | +€4,708 | +232.2% |
| Current assets | 29/58 | €294,503 | €327,490 | +€32,987 | +11.2% |
| Current investments | 50/53 | - | €11,650 | +€11,650 | |
| Cash at bank and in hand | 54/58 | €293,500 | €314,709 | +€21,209 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,131 | +€128 | +12.8% |
| Total equity and liabilities | 10/49 | €296,530 | €334,225 | +€37,695 | +12.7% |
| Equity | 10/15 | €278,107 | €300,800 | +€22,693 | +8.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €275,107 | €297,800 | +€22,693 | +8.2% |
| Distributable reserves | 133 | €275,107 | €297,800 | +€22,693 | +8.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,424 | €33,425 | +€15,002 | +81.4% |
| Amounts payable within one year | 42/48 | €18,424 | €33,425 | +€15,002 | +81.4% |
| Trade debts | 44 | €1,135 | €156 | -€979 | -86.3% |
| Suppliers | 440/4 | €1,135 | €156 | -€979 | -86.3% |
| Taxes, remuneration and social security | 45 | €11,666 | €29,098 | +€17,431 | +149.4% |
| Taxes | 450/3 | €11,666 | €29,098 | +€17,431 | +149.4% |
| Other amounts payable | 47/48 | €5,622 | €4,172 | -€1,450 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €1,708 | +€1,635 | +2243.5% |
| Other operating charges | 640/8 | €126 | €1,091 | +€965 | +765.3% |
| Gross operating margin | 9900 | €362,573 | €395,674 | +€33,101 | +9.1% |
| Operating profit (loss) | 9901 | €362,374 | €392,875 | +€30,501 | +8.4% |
| Financial income | 75/76B | €0 | €6 | +€6 | +59700.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +59700.0% |
| Financial charges | 65/66B | €101 | €484 | +€382 | +377.2% |
| Recurring financial charges | 65 | €101 | €484 | +€382 | +377.2% |
| Profit (loss) for the period before taxes | 9903 | €362,273 | €392,397 | +€30,125 | +8.3% |
| Income taxes | 67/77 | €87,166 | €94,598 | +€7,431 | +8.5% |
| Profit (loss) for the period | 9904 | €275,107 | €297,800 | +€22,693 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €275,107 | €297,800 | +€22,693 | +8.2% |
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 28 September 2026 via checked.be.