PK-INVEST: 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-INVEST
Largest movements
- Receivables within one year +€21,880
up €21,880 (+15.8%), from €138,505 to €160,385
- Reserves +€24,037
up €24,037 (+4.2%), from €578,415 to €602,452
No income-statement line moved by more than 1% of the activity.
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 | €1,779,491 | €1,802,542 | +€23,050 | +1.3% |
| Fixed assets | 21/28 | €1,583,425 | €1,583,425 | = | 0.0% |
| Financial fixed assets | 28 | €1,583,425 | €1,583,425 | = | 0.0% |
| Current assets | 29/58 | €196,066 | €219,116 | +€23,050 | +11.8% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €138,505 | €160,385 | +€21,880 | +15.8% |
| Other amounts receivable | 41 | €138,505 | €160,385 | +€21,880 | +15.8% |
| Cash at bank and in hand | 54/58 | €140 | €986 | +€846 | +606% |
| Deferred charges and accrued income | 490/1 | €2,421 | €2,745 | +€324 | +13.4% |
| Total equity and liabilities | 10/49 | €1,779,491 | €1,802,542 | +€23,050 | +1.3% |
| Equity | 10/15 | €1,766,647 | €1,790,685 | +€24,037 | +1.4% |
| Contributions | 10/11 | €1,188,233 | €1,188,233 | = | 0.0% |
| Reserves | 13 | €578,415 | €602,452 | +€24,037 | +4.2% |
| Distributable reserves | 133 | €578,415 | €602,452 | +€24,037 | +4.2% |
| Amounts payable | 17/49 | €12,844 | €11,857 | -€987 | -7.7% |
| Amounts payable within one year | 42/48 | €12,841 | €11,854 | -€987 | -7.7% |
| Trade debts | 44 | €798 | €518 | -€280 | -35.1% |
| Suppliers | 440/4 | €798 | €518 | -€280 | -35.1% |
| Other amounts payable | 47/48 | €12,043 | €11,336 | -€707 | -5.9% |
| Accrued charges and deferred income | 492/3 | €3 | €3 | -€0 | -0.4% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €23,202 | €23,243 | +€41 | +0.2% |
| Operating profit (loss) | 9901 | €22,172 | €22,183 | +€10 | 0.0% |
| Financial income | 75/76B | €1,862 | €1,912 | +€50 | +2.7% |
| Recurring financial income | 75 | €1,862 | €1,912 | +€50 | +2.7% |
| Financial charges | 65/66B | €55 | €57 | +€1 | +2.7% |
| Recurring financial charges | 65 | €55 | €57 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €23,979 | €24,037 | +€59 | +0.2% |
| Profit (loss) for the period | 9904 | €23,979 | €24,037 | +€59 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,979 | €24,037 | +€59 | +0.2% |
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 30 October 2026 via checked.be.