PK CONCEPT: 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.
PK CONCEPT
Largest movements
- Tangible fixed assets -€13,894
down €13,894 (-3.6%), from €388,502 to €374,608
of which Land and buildings: -€13,894
- Cash +€6,990
up €6,990 (+279.6%), from €2,500 to €9,491
mainly Depreciation (+€13,894) and Net result for the year (+€12,128)
- Debts after one year -€19,932
down €19,932 (-8.0%), from €250,125 to €230,194
- Profit (loss) carried forward +€12,128
up €12,128 (+53.6%), from €22,611 to €34,738
- Gross operating margin +€12,490
up €12,490 (+55.7%), from €22,413 to €34,902
- Other operating charges -€3,429
down €3,429 (-47.9%), from €7,151 to €3,722
- Financial charges -€445
down €445 (-7.9%), from €5,604 to €5,158
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 | €392,272 | €384,098 | -€8,174 | -2.1% |
| Fixed assets | 21/28 | €388,502 | €374,608 | -€13,894 | -3.6% |
| Tangible fixed assets | 22/27 | €388,502 | €374,608 | -€13,894 | -3.6% |
| Land and buildings | 22 | €388,502 | €374,608 | -€13,894 | -3.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100.0% |
| Current assets | 29/58 | €3,770 | €9,491 | +€5,721 | +151.7% |
| Amounts receivable within one year | 40/41 | €665 | €0 | -€665 | -100.0% |
| Other amounts receivable | 41 | €665 | €0 | -€665 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,500 | €9,491 | +€6,990 | +279.6% |
| Deferred charges and accrued income | 490/1 | €604 | €0 | -€604 | -100.0% |
| Total equity and liabilities | 10/49 | €392,272 | €384,098 | -€8,174 | -2.1% |
| Equity | 10/15 | €43,071 | €55,198 | +€12,128 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,611 | €34,738 | +€12,128 | +53.6% |
| Amounts payable | 17/49 | €349,201 | €328,900 | -€20,301 | -5.8% |
| Amounts payable after more than one year | 17 | €250,125 | €230,194 | -€19,932 | -8.0% |
| Financial debts | 170/4 | €250,125 | €230,194 | -€19,932 | -8.0% |
| Amounts payable within one year | 42/48 | €99,076 | €98,707 | -€370 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €19,579 | €19,932 | +€352 | +1.8% |
| Trade debts | 44 | €422 | €422 | = | 0.0% |
| Suppliers | 440/4 | €422 | €422 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €728 | €6 | -€722 | -99.1% |
| Taxes | 450/3 | €728 | €6 | -€722 | -99.1% |
| Other amounts payable | 47/48 | €78,347 | €78,347 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,883 | €13,894 | +€11 | +0.1% |
| Other operating charges | 640/8 | €7,151 | €3,722 | -€3,429 | -47.9% |
| Gross operating margin | 9900 | €22,413 | €34,902 | +€12,490 | +55.7% |
| Operating profit (loss) | 9901 | €1,379 | €17,286 | +€15,907 | +1153.9% |
| Financial charges | 65/66B | €5,604 | €5,158 | -€445 | -7.9% |
| Recurring financial charges | 65 | €5,604 | €5,158 | -€445 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,225 | €12,128 | +€16,353 | |
| Profit (loss) for the period | 9904 | -€4,225 | €12,128 | +€16,353 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,225 | €12,128 | +€16,353 |
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 3 October 2026 via checked.be.