PECUNIA DATA SYSTEMS: 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.
PECUNIA DATA SYSTEMS
Largest movements
- Current investments +€166,699
up €166,699 (+27.1%), from €614,668 to €781,367
- Receivables within one year +€55,955
up €55,955 (+268.4%), from €20,850 to €76,805
- Reserves +€151,423
up €151,423 (+12.1%), from €1.3m to €1.4m
of which Distributable reserves: +€151,422
- Other debts +€22,195
up €22,195 (+61.3%), from €36,207 to €58,402
- Tax, wage and social debts +€19,225
up €19,225 (+148.6%), from €12,938 to €32,163
- Gross operating margin +€115,803
up €115,803 (+68.6%), from €168,891 to €284,694
- Taxes +€45,722
up €45,722 (+121.6%), from €37,587 to €83,309
- Financial income +€16,257
up €16,257 (+53.4%), from €30,471 to €46,728
of which Financial income: +€16,203
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 | €1,311,715 | €1,518,535 | +€206,820 | +15.8% |
| Fixed assets | 21/28 | €128,283 | €122,816 | -€5,467 | -4.3% |
| Tangible fixed assets | 22/27 | €96,954 | €91,487 | -€5,467 | -5.6% |
| Land and buildings | 22 | €93,308 | €87,841 | -€5,467 | -5.9% |
| Plant, machinery and equipment | 23 | €3,646 | €3,646 | -€0 | 0.0% |
| Financial fixed assets | 28 | €31,329 | €31,329 | = | 0.0% |
| Current assets | 29/58 | €1,183,432 | €1,395,719 | +€212,287 | +17.9% |
| Amounts receivable within one year | 40/41 | €20,850 | €76,805 | +€55,955 | +268.4% |
| Trade receivables | 40 | €20,850 | €76,805 | +€55,955 | +268.4% |
| Current investments | 50/53 | €614,668 | €781,367 | +€166,699 | +27.1% |
| Cash at bank and in hand | 54/58 | €547,914 | €537,547 | -€10,367 | -1.9% |
| Total equity and liabilities | 10/49 | €1,311,715 | €1,518,535 | +€206,820 | +15.8% |
| Equity | 10/15 | €1,257,167 | €1,408,590 | +€151,423 | +12.0% |
| Contributions | 10/11 | €6,495 | €6,495 | -€0 | 0.0% |
| Capital | 10 | €6,495 | €6,495 | -€0 | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | +€0 | 0.0% |
| Uncalled capital | 101 | €12,097 | €12,097 | +€0 | 0.0% |
| Reserves | 13 | €1,250,672 | €1,402,095 | +€151,423 | +12.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,248,813 | €1,400,235 | +€151,422 | +12.1% |
| Amounts payable | 17/49 | €54,548 | €109,946 | +€55,398 | +101.6% |
| Amounts payable within one year | 42/48 | €54,548 | €96,692 | +€42,144 | +77.3% |
| Trade debts | 44 | €5,403 | €6,127 | +€724 | +13.4% |
| Suppliers | 440/4 | €5,403 | €6,127 | +€724 | +13.4% |
| Taxes, remuneration and social security | 45 | €12,938 | €32,163 | +€19,225 | +148.6% |
| Taxes | 450/3 | €12,938 | €32,163 | +€19,225 | +148.6% |
| Other amounts payable | 47/48 | €36,207 | €58,402 | +€22,195 | +61.3% |
| Accrued charges and deferred income | 492/3 | - | €13,253 | +€13,253 | |
| Remuneration, social security and pensions | 62 | €29,316 | €30,648 | +€1,332 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,467 | €5,468 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,870 | €2,221 | +€351 | +18.8% |
| Gross operating margin | 9900 | €168,891 | €284,694 | +€115,803 | +68.6% |
| Operating profit (loss) | 9901 | €132,238 | €246,358 | +€114,120 | +86.3% |
| Financial income | 75/76B | €30,471 | €46,728 | +€16,257 | +53.4% |
| Recurring financial income | 75 | €22,184 | €38,387 | +€16,203 | +73.0% |
| Non-recurring financial income | 76B | €8,287 | €8,341 | +€54 | +0.7% |
| Financial charges | 65/66B | €20,964 | €21,482 | +€518 | +2.5% |
| Recurring financial charges | 65 | €18,624 | €19,598 | +€974 | +5.2% |
| Non-recurring financial charges | 66B | €2,340 | €1,884 | -€456 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €141,745 | €271,604 | +€129,859 | +91.6% |
| Income taxes | 67/77 | €37,587 | €83,309 | +€45,722 | +121.6% |
| Profit (loss) for the period | 9904 | €104,158 | €188,295 | +€84,137 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,158 | €188,295 | +€84,137 | +80.8% |
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 1 October 2026 via checked.be.