PK Racing Distribution: 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.
SCALUMI
Largest movements
- Receivables within one year -€1,921
down €1,921 (-91.6%), from €2,097 to €175
of which Trade receivables: -€1,640
- Cash +€473
up €473 (+18.8%), from €2,518 to €2,991
mainly Receivables within one year (+€1,921)
- Profit (loss) carried forward -€1,152
down €1,152 (-8.1%), from -€14,220 to -€15,372
- Trade debts -€296
down €296 (-37.6%), from €788 to €491
- Gross operating margin +€1,271
up €1,271 (+53.4%), from -€2,379 to -€1,108
- Financial charges -€217
down €217 (-83.3%), from €261 to €44
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 | €4,614 | €3,166 | -€1,448 | -31.4% |
| Current assets | 29/58 | €4,614 | €3,166 | -€1,448 | -31.4% |
| Amounts receivable within one year | 40/41 | €2,097 | €175 | -€1,921 | -91.6% |
| Trade receivables | 40 | €1,640 | - | -€1,640 | |
| Other amounts receivable | 41 | €456 | €175 | -€281 | -61.6% |
| Cash at bank and in hand | 54/58 | €2,518 | €2,991 | +€473 | +18.8% |
| Total equity and liabilities | 10/49 | €4,614 | €3,166 | -€1,448 | -31.4% |
| Equity | 10/15 | €3,827 | €2,675 | -€1,152 | -30.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,847 | €11,847 | = | 0.0% |
| Distributable reserves | 133 | €11,847 | €11,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,220 | -€15,372 | -€1,152 | -8.1% |
| Amounts payable | 17/49 | €788 | €491 | -€296 | -37.6% |
| Amounts payable within one year | 42/48 | €788 | €491 | -€296 | -37.6% |
| Trade debts | 44 | €788 | €491 | -€296 | -37.6% |
| Suppliers | 440/4 | €788 | €491 | -€296 | -37.6% |
| Gross operating margin | 9900 | -€2,379 | -€1,108 | +€1,271 | +53.4% |
| Operating profit (loss) | 9901 | -€2,379 | -€1,108 | +€1,271 | +53.4% |
| Financial charges | 65/66B | €261 | €44 | -€217 | -83.3% |
| Recurring financial charges | 65 | €261 | €44 | -€217 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,640 | -€1,152 | +€1,488 | +56.4% |
| Profit (loss) for the period | 9904 | -€2,640 | -€1,152 | +€1,488 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,640 | -€1,152 | +€1,488 | +56.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.