PK MARKET: what changed
What changed
PK MARKET
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€6,725
2024 · €5,034+€1,691
Equity
€37,488
2024 · €30,763+€6,725
Cash
€15,289
2024 · €48,665-€33,376
Balance sheet total
€80,538
2024 · €89,980-€9,442
Largest movements
Assets
- Cash -€33,376
down €33,376 (-68.6%), from €48,665 to €15,289
mainly Stocks and contracts (-€20,393) and Debts after one year (-€7,202)
- Stocks and contracts +€20,393
up €20,393 (+62.9%), from €32,443 to €52,836
- Receivables within one year +€3,027
new in 2025: €3,027
of which Trade receivables: +€1,979
Equity and liabilities
- Debts after one year -€7,202
down €7,202 (-48.2%), from €14,943 to €7,741
- Profit (loss) carried forward +€6,725
up €6,725 (+23.4%), from €28,763 to €35,488
- Trade debts -€4,986
down €4,986 (-21.3%), from €23,410 to €18,424
- Tax, wage and social debts -€3,980
down €3,980 (-29.1%), from €13,663 to €9,683
of which Taxes: -€3,174
Income statement
- Turnover +€162,292
up €162,292 (+16.4%), from €991,841 to €1.2m
- Purchases and services +€154,130
up €154,130 (+16.3%), from €943,999 to €1.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,034
Gross operating margin
+€7,817
Staff costs
-€1,110
Depreciation
+€2,193
Other operating charges
+€612
Financial income
-€385
Financial charges
-€5,582
Taxes
-€1,854
Result 2025
€6,725
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€21,675
Investment
-€5,000
Financing
-€6,701
Cash 2024
€48,665
From operations (derived)
-€21,675
Net result for the year
+€6,725
Depreciation
+€4,466
Stocks and contracts
-€20,393
Receivables within one year
-€3,027
Deferred charges and accrued income
+€19
Trade debts
-€4,986
Tax, wage and social debts
-€3,980
Other debts
-€500
Investment (derived)
-€5,000
Investment in fixed assets (net)
-€5,000
Financing
-€6,701
Debts after one year
-€7,202
Current portion of long-term debt
+€501
Cash 2025
€15,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,980 | €80,538 | -€9,442 | -10.5% |
| Fixed assets | 21/28 | €8,853 | €9,387 | +€534 | +6.0% |
| Intangible fixed assets | 21 | €99 | - | -€99 | |
| Tangible fixed assets | 22/27 | €8,754 | €9,387 | +€633 | +7.2% |
| Land and buildings | 22 | €1,829 | €1,419 | -€410 | -22.4% |
| Plant, machinery and equipment | 23 | €933 | €762 | -€171 | -18.3% |
| Furniture and vehicles | 24 | €5,992 | €7,205 | +€1,214 | +20.3% |
| Current assets | 29/58 | €81,127 | €71,152 | -€9,975 | -12.3% |
| Stocks and contracts in progress | 3 | €32,443 | €52,836 | +€20,393 | +62.9% |
| Stocks | 30/36 | €32,443 | €52,836 | +€20,393 | +62.9% |
| Amounts receivable within one year | 40/41 | - | €3,027 | +€3,027 | |
| Trade receivables | 40 | - | €1,979 | +€1,979 | |
| Other amounts receivable | 41 | - | €1,048 | +€1,048 | |
| Cash at bank and in hand | 54/58 | €48,665 | €15,289 | -€33,376 | -68.6% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €89,980 | €80,538 | -€9,442 | -10.5% |
| Equity | 10/15 | €30,763 | €37,488 | +€6,725 | +21.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,763 | €35,488 | +€6,725 | +23.4% |
| Amounts payable | 17/49 | €59,217 | €43,050 | -€16,167 | -27.3% |
| Amounts payable after more than one year | 17 | €14,943 | €7,741 | -€7,202 | -48.2% |
| Financial debts | 170/4 | €14,943 | €7,741 | -€7,202 | -48.2% |
| Amounts payable within one year | 42/48 | €44,274 | €35,309 | -€8,964 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €6,701 | €7,202 | +€501 | +7.5% |
| Trade debts | 44 | €23,410 | €18,424 | -€4,986 | -21.3% |
| Suppliers | 440/4 | €23,410 | €18,424 | -€4,986 | -21.3% |
| Taxes, remuneration and social security | 45 | €13,663 | €9,683 | -€3,980 | -29.1% |
| Taxes | 450/3 | €8,511 | €5,336 | -€3,174 | -37.3% |
| Remuneration and social security | 454/9 | €5,153 | €4,347 | -€806 | -15.6% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Turnover | 70 | €991,841 | €1,154,133 | +€162,292 | +16.4% |
| Non-recurring operating income | 76A | - | €50 | +€50 | |
| Goods, raw materials, services and sundry goods | 60/61 | €943,999 | €1,098,129 | +€154,130 | +16.3% |
| Remuneration, social security and pensions | 62 | €36,278 | €37,388 | +€1,110 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,659 | €4,466 | -€2,193 | -32.9% |
| Other operating charges | 640/8 | €2,459 | €1,847 | -€612 | -24.9% |
| Gross operating margin | 9900 | €51,769 | €59,586 | +€7,817 | +15.1% |
| Operating profit (loss) | 9901 | €6,372 | €15,885 | +€9,512 | +149% |
| Financial income | 75/76B | €385 | - | -€385 | |
| Recurring financial income | 75 | €385 | - | -€385 | |
| Financial charges | 65/66B | €1,027 | €6,609 | +€5,582 | +544% |
| Recurring financial charges | 65 | €1,027 | €6,609 | +€5,582 | +544% |
| Profit (loss) for the period before taxes | 9903 | €5,730 | €9,276 | +€3,545 | +61.9% |
| Income taxes | 67/77 | €697 | €2,551 | +€1,854 | +266% |
| Profit (loss) for the period | 9904 | €5,034 | €6,725 | +€1,691 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,034 | €6,725 | +€1,691 | +33.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.