PK Impact: 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 Impact
Largest movements
- Receivables within one year +€24,254
up €24,254 (+58.0%), from €41,806 to €66,061
of which Other amounts receivable: +€15,112
- Receivables after one year +€20,373
up €20,373 (+27.2%), from €75,000 to €95,373
- Tangible fixed assets -€16,341
down €16,341 (-34.3%), from €47,609 to €31,268
- Cash -€3,559
down €3,559 (-6.4%), from €55,680 to €52,121
mainly Receivables within one year (-€24,254) and Receivables after one year (-€20,373)
- Profit (loss) carried forward +€45,727
up €45,727, from €0 to €45,727
- Other debts -€18,608
down €18,608 (-100%), from €18,608 to €0
- Gross operating margin +€29,338
up €29,338 (+60.3%), from €48,628 to €77,966
- Depreciation +€11,843
up €11,843 (+214%), from €5,522 to €17,365
- Taxes +€7,359
up €7,359 (+83.6%), from €8,797 to €16,156
- Financial income +€3,354
up €3,354, from €0 to €3,354
- Staff costs -€947
down €947 (-38.9%), from €2,434 to €1,487
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 | €233,182 | €257,945 | +€24,763 | +10.6% |
| Fixed assets | 21/28 | €60,128 | €43,787 | -€16,341 | -27.2% |
| Tangible fixed assets | 22/27 | €47,609 | €31,268 | -€16,341 | -34.3% |
| Furniture and vehicles | 24 | €47,609 | €31,268 | -€16,341 | -34.3% |
| Financial fixed assets | 28 | €12,519 | €12,519 | = | 0.0% |
| Current assets | 29/58 | €173,054 | €214,159 | +€41,104 | +23.8% |
| Amounts receivable after more than one year | 29 | €75,000 | €95,373 | +€20,373 | +27.2% |
| Trade receivables | 290 | €75,000 | €95,373 | +€20,373 | +27.2% |
| Amounts receivable within one year | 40/41 | €41,806 | €66,061 | +€24,254 | +58.0% |
| Trade receivables | 40 | €21,603 | €30,746 | +€9,143 | +42.3% |
| Other amounts receivable | 41 | €20,203 | €35,314 | +€15,112 | +74.8% |
| Cash at bank and in hand | 54/58 | €55,680 | €52,121 | -€3,559 | -6.4% |
| Deferred charges and accrued income | 490/1 | €568 | €604 | +€36 | +6.4% |
| Total equity and liabilities | 10/49 | €233,182 | €257,945 | +€24,763 | +10.6% |
| Equity | 10/15 | €201,762 | €247,489 | +€45,727 | +22.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €199,262 | €199,262 | = | 0.0% |
| Distributable reserves | 133 | €199,262 | €199,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €45,727 | +€45,727 | |
| Amounts payable | 17/49 | €31,420 | €10,457 | -€20,964 | -66.7% |
| Amounts payable within one year | 42/48 | €31,420 | €10,457 | -€20,964 | -66.7% |
| Trade debts | 44 | €4,525 | €4,723 | +€198 | +4.4% |
| Suppliers | 440/4 | €4,525 | €4,723 | +€198 | +4.4% |
| Taxes, remuneration and social security | 45 | €8,287 | €5,734 | -€2,554 | -30.8% |
| Taxes | 450/3 | €8,287 | €5,734 | -€2,554 | -30.8% |
| Other amounts payable | 47/48 | €18,608 | €0 | -€18,608 | -100% |
| Non-recurring operating income | 76A | €2,307 | €0 | -€2,307 | -100% |
| Remuneration, social security and pensions | 62 | €2,434 | €1,487 | -€947 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,522 | €17,365 | +€11,843 | +214% |
| Other operating charges | 640/8 | €603 | €544 | -€59 | -9.8% |
| Gross operating margin | 9900 | €48,628 | €77,966 | +€29,338 | +60.3% |
| Operating profit (loss) | 9901 | €40,069 | €58,570 | +€18,501 | +46.2% |
| Financial income | 75/76B | €0 | €3,354 | +€3,354 | |
| Recurring financial income | 75 | €0 | €3,354 | +€3,354 | |
| Financial charges | 65/66B | €6 | €42 | +€35 | +552% |
| Recurring financial charges | 65 | €6 | €42 | +€35 | +552% |
| Profit (loss) for the period before taxes | 9903 | €40,063 | €61,883 | +€21,820 | +54.5% |
| Income taxes | 67/77 | €8,797 | €16,156 | +€7,359 | +83.6% |
| Profit (loss) for the period | 9904 | €31,266 | €45,727 | +€14,461 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,266 | €45,727 | +€14,461 | +46.3% |
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 16 October 2026 via checked.be.