PKI Industries: 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.
PKI Industries
Largest movements
- Cash +€55,296
up €55,296 (+2,582%), from €2,142 to €57,438
mainly Net result for the year (+€68,926) and Depreciation (+€45,673)
- Receivables within one year -€41,492
down €41,492 (-12.3%), from €336,993 to €295,500
of which Trade receivables: -€25,875
- Tangible fixed assets +€26,836
up €26,836 (+17.9%), from €149,682 to €176,519
of which Plant, machinery and equipment: +€29,744
- Profit (loss) carried forward +€80,931
up €80,931 (+570%), from €14,195 to €95,126
- Other debts -€58,500
down €58,500 (-45.0%), from €130,000 to €71,500
- Short-term financial debts -€31,313
no longer reported in 2025 (was €31,313)
- Tax, wage and social debts +€19,296
up €19,296 (+99.2%), from €19,451 to €38,747
of which Taxes: +€10,099
- Accrued charges and deferred income +€18,719
new in 2025: €18,719
- Purchases and services -€655,775
down €655,775 (-43.5%), from €1.5m to €852,042
- Turnover -€624,957
down €624,957 (-32.0%), from €2.0m to €1.3m
- Gross operating margin +€49,998
up €49,998 (+10.2%), from €492,305 to €542,303
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 | €504,220 | €544,323 | +€40,103 | +8.0% |
| Fixed assets | 21/28 | €161,742 | €188,635 | +€26,892 | +16.6% |
| Tangible fixed assets | 22/27 | €149,682 | €176,519 | +€26,836 | +17.9% |
| Land and buildings | 22 | €8,255 | €12,687 | +€4,433 | +53.7% |
| Plant, machinery and equipment | 23 | €93,152 | €122,896 | +€29,744 | +31.9% |
| Furniture and vehicles | 24 | €48,275 | €40,935 | -€7,340 | -15.2% |
| Financial fixed assets | 28 | €12,060 | €12,116 | +€56 | +0.5% |
| Current assets | 29/58 | €342,478 | €355,689 | +€13,211 | +3.9% |
| Amounts receivable within one year | 40/41 | €336,993 | €295,500 | -€41,492 | -12.3% |
| Trade receivables | 40 | €288,415 | €262,539 | -€25,875 | -9.0% |
| Other amounts receivable | 41 | €48,578 | €32,961 | -€15,617 | -32.1% |
| Cash at bank and in hand | 54/58 | €2,142 | €57,438 | +€55,296 | +2,582% |
| Deferred charges and accrued income | 490/1 | €3,344 | €2,751 | -€593 | -17.7% |
| Total equity and liabilities | 10/49 | €504,220 | €544,323 | +€40,103 | +8.0% |
| Equity | 10/15 | €17,195 | €98,126 | +€80,931 | +471% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,195 | €95,126 | +€80,931 | +570% |
| Amounts payable | 17/49 | €487,025 | €446,198 | -€40,828 | -8.4% |
| Amounts payable after more than one year | 17 | €12,193 | €5,987 | -€6,206 | -50.9% |
| Financial debts | 170/4 | €12,193 | €5,987 | -€6,206 | -50.9% |
| Amounts payable within one year | 42/48 | €474,832 | €421,491 | -€53,341 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €5,034 | €6,188 | +€1,154 | +22.9% |
| Financial debts | 43 | €31,313 | - | -€31,313 | |
| Credit institutions | 430/8 | €31,313 | - | -€31,313 | |
| Trade debts | 44 | €289,034 | €305,056 | +€16,023 | +5.5% |
| Suppliers | 440/4 | €289,034 | €305,056 | +€16,023 | +5.5% |
| Taxes, remuneration and social security | 45 | €19,451 | €38,747 | +€19,296 | +99.2% |
| Taxes | 450/3 | €15,459 | €25,558 | +€10,099 | +65.3% |
| Remuneration and social security | 454/9 | €3,992 | €13,189 | +€9,197 | +230% |
| Other amounts payable | 47/48 | €130,000 | €71,500 | -€58,500 | -45.0% |
| Accrued charges and deferred income | 492/3 | - | €18,719 | +€18,719 | |
| Turnover | 70 | €1,953,931 | €1,328,974 | -€624,957 | -32.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,507,816 | €852,042 | -€655,775 | -43.5% |
| Remuneration, social security and pensions | 62 | €410,308 | €393,046 | -€17,263 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,595 | €45,673 | +€17,078 | +59.7% |
| Other operating charges | 640/8 | €19,609 | €11,772 | -€7,837 | -40.0% |
| Non-recurring operating charges | 66A | - | €192 | +€192 | |
| Gross operating margin | 9900 | €492,305 | €542,303 | +€49,998 | +10.2% |
| Operating profit (loss) | 9901 | €33,793 | €91,622 | +€57,829 | +171% |
| Financial charges | 65/66B | €12,266 | €13,516 | +€1,250 | +10.2% |
| Recurring financial charges | 65 | €12,266 | €13,516 | +€1,250 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €21,527 | €78,106 | +€56,579 | +263% |
| Income taxes | 67/77 | €7,332 | €9,180 | +€1,848 | +25.2% |
| Profit (loss) for the period | 9904 | €14,195 | €68,926 | +€54,731 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €14,195 | €68,926 | +€54,731 | +386% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.