PFERD TOOLS Benelux: 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.
What changed
PFERD TOOLS Benelux
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €165,351+€1.3m
Equity
€1.9m
2024 · €456,172+€1.4m
Cash
€1.7m
2024 · €454,422+€1.2m
Balance sheet total
€4.8m
2024 · €2.6m+€2.1m
Largest movements
Assets
- Cash +€1.2m
up €1.2m (+275%), from €454,422 to €1.7m
mainly Net result for the year (+€1.4m) and Provisions (+€410,743)
- Receivables within one year +€741,800
up €741,800 (+37.9%), from €2.0m to €2.7m
of which Other amounts receivable: +€460,858
- Intangible fixed assets +€160,109
new in 2025: €160,109
Equity and liabilities
- Profit (loss) carried forward +€1.4m
new in 2025: €1.4m
- Provisions +€410,743
up €410,743 (+36.8%), from €1.1m to €1.5m
- Tax, wage and social debts +€328,672
up €328,672 (+134%), from €245,807 to €574,479
of which Taxes: +€354,111
- Trade debts -€47,972
down €47,972 (-6.0%), from €798,262 to €750,290
Income statement
- Gross operating margin +€1.2m
up €1.2m (+99.2%), from €1.2m to €2.4m
- Staff costs -€259,600
down €259,600 (-29.8%), from €871,331 to €611,730
- Taxes +€204,845
up €204,845 (+12,677%), from €1,616 to €206,461
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.
Result 2024
€165,351
Gross operating margin
+€1.2m
Staff costs
+€259,600
Depreciation
+€16,405
Write-downs
+€1,028
Other operating charges
+€15,330
Other operating items
+€2,043
Financial income
-€446
Financial charges
-€2,216
Taxes
-€204,845
Result 2025
€1.4m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€1.4m
Investment
-€153,039
Financing
€0
Cash 2024
€454,422
From operations (derived)
+€1.4m
Net result for the year
+€1.4m
Depreciation
+€22,142
Stocks and contracts
+€6,482
Receivables within one year
-€741,800
Deferred charges and accrued income
-€18,490
Provisions
+€410,743
Trade debts
-€47,972
Tax, wage and social debts
+€328,672
Other debts
+€4,541
Investment (derived)
-€153,039
Investment in fixed assets (net)
-€153,039
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,618,639 | €4,752,939 | +€2.1m | +81.5% |
| Fixed assets | 21/28 | €186,275 | €317,172 | +€130,897 | +70.3% |
| Intangible fixed assets | 21 | - | €160,109 | +€160,109 | |
| Tangible fixed assets | 22/27 | €184,547 | €142,671 | -€41,877 | -22.7% |
| Land and buildings | 22 | €101,743 | €0 | -€101,743 | -100% |
| Furniture and vehicles | 24 | €77,927 | €142,671 | +€64,744 | +83.1% |
| Other tangible fixed assets | 26 | €4,877 | €0 | -€4,877 | -100% |
| Financial fixed assets | 28 | €1,728 | €14,392 | +€12,664 | +733% |
| Current assets | 29/58 | €2,432,363 | €4,435,767 | +€2.0m | +82.4% |
| Stocks and contracts in progress | 3 | €11,357 | €4,875 | -€6,482 | -57.1% |
| Stocks | 30/36 | €11,357 | €4,875 | -€6,482 | -57.1% |
| Amounts receivable within one year | 40/41 | €1,956,499 | €2,698,299 | +€741,800 | +37.9% |
| Trade receivables | 40 | €680,102 | €961,044 | +€280,942 | +41.3% |
| Other amounts receivable | 41 | €1,276,397 | €1,737,255 | +€460,858 | +36.1% |
| Cash at bank and in hand | 54/58 | €454,422 | €1,704,018 | +€1.2m | +275% |
| Deferred charges and accrued income | 490/1 | €10,085 | €28,575 | +€18,490 | +183% |
| Total equity and liabilities | 10/49 | €2,618,639 | €4,752,939 | +€2.1m | +81.5% |
| Equity | 10/15 | €456,172 | €1,894,489 | +€1.4m | +315% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €406,172 | €406,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,380 | €43,380 | = | 0.0% |
| Distributable reserves | 133 | €357,792 | €357,792 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,438,317 | +€1.4m | |
| Provisions and deferred taxes | 16 | €1,117,362 | €1,528,105 | +€410,743 | +36.8% |
| Provisions for liabilities and charges | 160/5 | €1,117,362 | €1,528,105 | +€410,743 | +36.8% |
| Other liabilities and charges | 164/5 | €1,117,362 | €1,528,105 | +€410,743 | +36.8% |
| Amounts payable | 17/49 | €1,045,105 | €1,330,346 | +€285,241 | +27.3% |
| Amounts payable within one year | 42/48 | €1,045,105 | €1,330,346 | +€285,241 | +27.3% |
| Trade debts | 44 | €798,262 | €750,290 | -€47,972 | -6.0% |
| Suppliers | 440/4 | €798,262 | €750,290 | -€47,972 | -6.0% |
| Taxes, remuneration and social security | 45 | €245,807 | €574,479 | +€328,672 | +134% |
| Taxes | 450/3 | €76,333 | €430,444 | +€354,111 | +464% |
| Remuneration and social security | 454/9 | €169,473 | €144,035 | -€25,439 | -15.0% |
| Other amounts payable | 47/48 | €1,036 | €5,576 | +€4,541 | +438% |
| Non-recurring operating income | 76A | €649 | €1,378,814 | +€1.4m | +212,205% |
| Remuneration, social security and pensions | 62 | €871,331 | €611,730 | -€259,600 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,547 | €22,142 | -€16,405 | -42.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,028 | €0 | -€1,028 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €33,230 | €17,900 | -€15,330 | -46.1% |
| Non-recurring operating charges | 66A | €2,043 | €0 | -€2,043 | -100% |
| Gross operating margin | 9900 | €1,195,119 | €2,381,185 | +€1.2m | +99.2% |
| Operating profit (loss) | 9901 | €248,940 | €1,729,412 | +€1.5m | +595% |
| Financial income | 75/76B | €1,013 | €568 | -€446 | -44.0% |
| Recurring financial income | 75 | €1,013 | €568 | -€446 | -44.0% |
| Financial charges | 65/66B | €82,987 | €85,203 | +€2,216 | +2.7% |
| Recurring financial charges | 65 | €82,987 | €85,203 | +€2,216 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €166,967 | €1,644,777 | +€1.5m | +885% |
| Income taxes | 67/77 | €1,616 | €206,461 | +€204,845 | +12,677% |
| Profit (loss) for the period | 9904 | €165,351 | €1,438,317 | +€1.3m | +770% |
| Profit (loss) for the period to be appropriated | 9905 | €165,351 | €1,438,317 | +€1.3m | +770% |
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 29 October 2026 via checked.be.