PKA: 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.
PKA
Largest movements
- Cash -€26,047
down €26,047 (-55.0%), from €47,347 to €21,300
mainly Receivables within one year (-€21,820) and Net result for the year (-€2,548)
- Receivables within one year +€21,820
up €21,820 (+14.5%), from €150,273 to €172,093
of which Other amounts receivable: +€21,797
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,060
up €3,060 (+68.3%), from -€4,481 to -€1,421
- Financial income +€1,409
up €1,409 (+521.0%), from €270 to €1,680
- Other operating charges +€384
up €384 (+16.3%), from €2,351 to €2,735
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 | €898,387 | €894,908 | -€3,479 | -0.4% |
| Current assets | 29/58 | €898,387 | €894,908 | -€3,479 | -0.4% |
| Stocks and contracts in progress | 3 | €700,767 | €701,515 | +€748 | +0.1% |
| Stocks | 30/36 | €700,767 | €701,515 | +€748 | +0.1% |
| Amounts receivable within one year | 40/41 | €150,273 | €172,093 | +€21,820 | +14.5% |
| Trade receivables | 40 | €0 | €23 | +€23 | |
| Other amounts receivable | 41 | €150,273 | €172,070 | +€21,797 | +14.5% |
| Cash at bank and in hand | 54/58 | €47,347 | €21,300 | -€26,047 | -55.0% |
| Total equity and liabilities | 10/49 | €898,387 | €894,908 | -€3,479 | -0.4% |
| Equity | 10/15 | €170,893 | €168,344 | -€2,548 | -1.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,107 | -€81,656 | -€2,548 | -3.2% |
| Amounts payable | 17/49 | €727,494 | €726,563 | -€931 | -0.1% |
| Amounts payable within one year | 42/48 | €714,360 | €713,430 | -€931 | -0.1% |
| Trade debts | 44 | €1,208 | €277 | -€931 | -77.1% |
| Suppliers | 440/4 | €1,208 | €277 | -€931 | -77.1% |
| Other amounts payable | 47/48 | €713,153 | €713,153 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,134 | €13,134 | = | 0.0% |
| Other operating charges | 640/8 | €2,351 | €2,735 | +€384 | +16.3% |
| Gross operating margin | 9900 | -€4,481 | -€1,421 | +€3,060 | +68.3% |
| Operating profit (loss) | 9901 | -€6,832 | -€4,156 | +€2,676 | +39.2% |
| Financial income | 75/76B | €270 | €1,680 | +€1,409 | +521.0% |
| Recurring financial income | 75 | €270 | €1,680 | +€1,409 | +521.0% |
| Financial charges | 65/66B | €59 | €72 | +€13 | +21.7% |
| Recurring financial charges | 65 | €59 | €72 | +€13 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,621 | -€2,548 | +€4,072 | +61.5% |
| Profit (loss) for the period | 9904 | -€6,621 | -€2,548 | +€4,072 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,621 | -€2,548 | +€4,072 | +61.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.