PKDJ: 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.
PKDJ
Largest movements
- Cash +€7,149
up €7,149 (+116.7%), from €6,124 to €13,273
mainly Trade debts (+€11,030) and Stocks and contracts (+€4,882)
- Tangible fixed assets +€6,985
up €6,985 (+321.5%), from €2,172 to €9,157
- Stocks and contracts -€4,882
down €4,882 (-46.0%), from €10,612 to €5,730
- Deferred charges and accrued income -€357
no longer reported in 2025 (was €357)
- Trade debts +€11,030
up €11,030 (+1107.1%), from €996 to €12,026
- Tax, wage and social debts -€1,757
down €1,757 (-18.4%), from €9,558 to €7,801
of which Remuneration and social security: -€4,092
- Accrued charges and deferred income -€1,135
down €1,135 (-80.2%), from €1,416 to €281
- Profit (loss) carried forward +€522
up €522 (+14.4%), from €3,635 to €4,157
- Gross operating margin -€4,266
down €4,266 (-29.6%), from €14,423 to €10,156
- Other operating charges -€1,556
down €1,556 (-35.2%), from €4,422 to €2,866
- Financial charges +€833
up €833 (+137.7%), from €605 to €1,439
- Taxes -€591
down €591 (-55.0%), from €1,074 to €483
- Staff costs +€342
up €342 (+8.7%), from €3,923 to €4,265
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 | €23,631 | €32,265 | +€8,634 | +36.5% |
| Fixed assets | 21/28 | €4,950 | €11,885 | +€6,935 | +140.1% |
| Tangible fixed assets | 22/27 | €2,172 | €9,157 | +€6,985 | +321.5% |
| Furniture and vehicles | 24 | €2,172 | €9,157 | +€6,985 | +321.5% |
| Financial fixed assets | 28 | €2,778 | €2,728 | -€50 | -1.8% |
| Current assets | 29/58 | €18,681 | €20,380 | +€1,699 | +9.1% |
| Stocks and contracts in progress | 3 | €10,612 | €5,730 | -€4,882 | -46.0% |
| Stocks | 30/36 | €10,612 | €5,730 | -€4,882 | -46.0% |
| Amounts receivable within one year | 40/41 | €1,588 | €1,377 | -€211 | -13.3% |
| Trade receivables | 40 | €245 | €424 | +€178 | +72.8% |
| Other amounts receivable | 41 | €1,343 | €953 | -€390 | -29.0% |
| Cash at bank and in hand | 54/58 | €6,124 | €13,273 | +€7,149 | +116.7% |
| Deferred charges and accrued income | 490/1 | €357 | - | -€357 | |
| Total equity and liabilities | 10/49 | €23,631 | €32,265 | +€8,634 | +36.5% |
| Equity | 10/15 | €11,635 | €12,157 | +€522 | +4.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,635 | €4,157 | +€522 | +14.4% |
| Amounts payable | 17/49 | €11,996 | €20,108 | +€8,112 | +67.6% |
| Amounts payable within one year | 42/48 | €10,579 | €19,827 | +€9,247 | +87.4% |
| Trade debts | 44 | €996 | €12,026 | +€11,030 | +1107.1% |
| Suppliers | 440/4 | €996 | €12,026 | +€11,030 | +1107.1% |
| Taxes, remuneration and social security | 45 | €9,558 | €7,801 | -€1,757 | -18.4% |
| Taxes | 450/3 | €3,989 | €6,324 | +€2,334 | +58.5% |
| Remuneration and social security | 454/9 | €5,569 | €1,477 | -€4,092 | -73.5% |
| Other amounts payable | 47/48 | €25 | - | -€25 | |
| Accrued charges and deferred income | 492/3 | €1,416 | €281 | -€1,135 | -80.2% |
| Remuneration, social security and pensions | 62 | €3,923 | €4,265 | +€342 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €515 | +€145 | +39.1% |
| Other operating charges | 640/8 | €4,422 | €2,866 | -€1,556 | -35.2% |
| Non-recurring operating charges | 66A | €400 | €90 | -€310 | -77.5% |
| Gross operating margin | 9900 | €14,423 | €10,156 | -€4,266 | -29.6% |
| Operating profit (loss) | 9901 | €5,307 | €2,419 | -€2,888 | -54.4% |
| Financial income | 75/76B | €7 | €24 | +€17 | +240.1% |
| Recurring financial income | 75 | €7 | €24 | +€17 | +240.1% |
| Financial charges | 65/66B | €605 | €1,439 | +€833 | +137.7% |
| Recurring financial charges | 65 | €605 | €1,439 | +€833 | +137.7% |
| Profit (loss) for the period before taxes | 9903 | €4,709 | €1,005 | -€3,704 | -78.7% |
| Income taxes | 67/77 | €1,074 | €483 | -€591 | -55.0% |
| Profit (loss) for the period | 9904 | €3,635 | €522 | -€3,113 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,635 | €522 | -€3,113 | -85.6% |
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 12 October 2026 via checked.be.