PKR ONE: 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.
PKR ONE
Largest movements
- Receivables within one year -€2,549
down €2,549 (-36.4%), from €6,998 to €4,449
of which Trade receivables: -€2,937
- Tangible fixed assets -€438
down €438 (-4.2%), from €10,496 to €10,058
of which Other tangible fixed assets: -€960
- Cash +€428
up €428 (+12.8%), from €3,338 to €3,766
mainly Other debts (+€6,867) and Receivables within one year (+€2,549)
- Profit (loss) carried forward -€7,706
down €7,706 (-177.1%), from -€4,351 to -€12,057
- Other debts +€6,867
up €6,867 (+49.5%), from €13,866 to €20,733
- Trade debts -€1,332
down €1,332 (-61.6%), from €2,164 to €832
- Tax, wage and social debts -€387
down €387 (-13.0%), from €2,968 to €2,581
- Gross operating margin -€12,704
down €12,704, from €7,383 to -€5,321
- Taxes -€3,136
no longer reported in 2025 (was €3,136)
- Financial charges +€497
up €497, from -€179 to €318
- Depreciation -€324
down €324 (-15.5%), from €2,092 to €1,768
- Financial income +€100
new in 2025: €100
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 | €20,847 | €18,289 | -€2,559 | -12.3% |
| Fixed assets | 21/28 | €10,496 | €10,058 | -€438 | -4.2% |
| Tangible fixed assets | 22/27 | €10,496 | €10,058 | -€438 | -4.2% |
| Furniture and vehicles | 24 | €2,473 | €2,995 | +€522 | +21.1% |
| Other tangible fixed assets | 26 | €8,023 | €7,063 | -€960 | -12.0% |
| Current assets | 29/58 | €10,351 | €8,230 | -€2,121 | -20.5% |
| Amounts receivable within one year | 40/41 | €6,998 | €4,449 | -€2,549 | -36.4% |
| Trade receivables | 40 | €6,998 | €4,062 | -€2,937 | -42.0% |
| Other amounts receivable | 41 | - | €388 | +€388 | |
| Cash at bank and in hand | 54/58 | €3,338 | €3,766 | +€428 | +12.8% |
| Deferred charges and accrued income | 490/1 | €15 | €15 | -€0 | -2.8% |
| Total equity and liabilities | 10/49 | €20,847 | €18,289 | -€2,559 | -12.3% |
| Equity | 10/15 | €1,849 | -€5,857 | -€7,706 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,351 | -€12,057 | -€7,706 | -177.1% |
| Amounts payable | 17/49 | €18,998 | €24,146 | +€5,148 | +27.1% |
| Amounts payable within one year | 42/48 | €18,998 | €24,146 | +€5,148 | +27.1% |
| Trade debts | 44 | €2,164 | €832 | -€1,332 | -61.6% |
| Suppliers | 440/4 | €2,164 | €832 | -€1,332 | -61.6% |
| Taxes, remuneration and social security | 45 | €2,968 | €2,581 | -€387 | -13.0% |
| Taxes | 450/3 | €2,968 | €2,581 | -€387 | -13.0% |
| Other amounts payable | 47/48 | €13,866 | €20,733 | +€6,867 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,092 | €1,768 | -€324 | -15.5% |
| Other operating charges | 640/8 | €494 | €400 | -€95 | -19.1% |
| Gross operating margin | 9900 | €7,383 | -€5,321 | -€12,704 | |
| Operating profit (loss) | 9901 | €4,797 | -€7,489 | -€12,285 | |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | -€179 | €318 | +€497 | |
| Recurring financial charges | 65 | -€179 | €318 | +€497 | |
| Profit (loss) for the period before taxes | 9903 | €4,976 | -€7,706 | -€12,683 | |
| Income taxes | 67/77 | €3,136 | - | -€3,136 | |
| Profit (loss) for the period | 9904 | €1,840 | -€7,706 | -€9,546 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | -€7,706 | -€9,546 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.