PK BEHEER: 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.
PK BEHEER
Largest movements
- Cash +€130,434
up €130,434 (+51.6%), from €252,578 to €383,012
mainly Net result for the year (+€139,376) and Receivables within one year (+€25,707)
- Receivables within one year -€25,707
down €25,707 (-91.6%), from €28,072 to €2,365
of which Trade receivables: -€19,874
- Tangible fixed assets -€15,001
down €15,001 (-8.9%), from €168,722 to €153,721
of which Furniture and vehicles: -€14,335
- Reserves +€89,404
up €89,404 (+7.7%), from €1.2m to €1.3m
of which Distributable reserves: +€89,404
- Financial income -€46,813
down €46,813 (-38.3%), from €122,097 to €75,284
- Gross operating margin +€26,022
up €26,022 (+26.5%), from €98,071 to €124,094
- Taxes +€4,782
up €4,782 (+12.7%), from €37,627 to €42,408
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,203,416 | €1,293,060 | +€89,644 | +7.4% |
| Fixed assets | 21/28 | €920,722 | €905,721 | -€15,001 | -1.6% |
| Tangible fixed assets | 22/27 | €168,722 | €153,721 | -€15,001 | -8.9% |
| Land and buildings | 22 | €143,008 | €143,008 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,375 | €709 | -€666 | -48.4% |
| Furniture and vehicles | 24 | €24,339 | €10,004 | -€14,335 | -58.9% |
| Financial fixed assets | 28 | €752,000 | €752,000 | = | 0.0% |
| Current assets | 29/58 | €282,694 | €387,340 | +€104,645 | +37.0% |
| Amounts receivable within one year | 40/41 | €28,072 | €2,365 | -€25,707 | -91.6% |
| Trade receivables | 40 | €20,534 | €660 | -€19,874 | -96.8% |
| Other amounts receivable | 41 | €7,539 | €1,705 | -€5,834 | -77.4% |
| Cash at bank and in hand | 54/58 | €252,578 | €383,012 | +€130,434 | +51.6% |
| Deferred charges and accrued income | 490/1 | €2,044 | €1,963 | -€81 | -4.0% |
| Total equity and liabilities | 10/49 | €1,203,416 | €1,293,060 | +€89,644 | +7.4% |
| Equity | 10/15 | €1,168,568 | €1,257,972 | +€89,404 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,162,368 | €1,251,772 | +€89,404 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,160,508 | €1,249,912 | +€89,404 | +7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,849 | €35,088 | +€240 | +0.7% |
| Amounts payable within one year | 42/48 | €34,649 | €34,687 | +€38 | +0.1% |
| Trade debts | 44 | €5,432 | €3,749 | -€1,683 | -31.0% |
| Suppliers | 440/4 | €5,432 | €3,749 | -€1,683 | -31.0% |
| Taxes, remuneration and social security | 45 | €29,217 | €30,938 | +€1,721 | +5.9% |
| Taxes | 450/3 | €26,478 | €28,200 | +€1,721 | +6.5% |
| Remuneration and social security | 454/9 | €2,739 | €2,739 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €200 | €401 | +€201 | +101% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,865 | €15,957 | -€907 | -5.4% |
| Other operating charges | 640/8 | €1,531 | €1,485 | -€45 | -2.9% |
| Gross operating margin | 9900 | €98,071 | €124,094 | +€26,022 | +26.5% |
| Operating profit (loss) | 9901 | €79,676 | €106,651 | +€26,975 | +33.9% |
| Financial income | 75/76B | €122,097 | €75,284 | -€46,813 | -38.3% |
| Recurring financial income | 75 | €122,097 | €75,284 | -€46,813 | -38.3% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €201,638 | €181,785 | -€19,853 | -9.8% |
| Income taxes | 67/77 | €37,627 | €42,408 | +€4,782 | +12.7% |
| Profit (loss) for the period | 9904 | €164,011 | €139,376 | -€24,635 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,011 | €139,376 | -€24,635 | -15.0% |
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 19 October 2026 via checked.be.