PKS Campus: 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.
PKS Campus
Largest movements
- Cash +€287,164
up €287,164 (+529%), from €54,272 to €341,436
mainly Net result for the year (+€249,548) and Depreciation (+€166,896)
- Tangible fixed assets -€129,809
down €129,809 (-6.0%), from €2.2m to €2.0m
of which Land and buildings: -€123,853
- Reserves +€249,548
up €249,548 (+17.1%), from €1.5m to €1.7m
of which Distributable reserves: +€228,498
- Debts after one year -€115,271
down €115,271 (-6.9%), from €1.7m to €1.5m
- Other debts +€44,057
up €44,057 (+1,199%), from €3,675 to €47,732
- Gross operating margin +€69,010
up €69,010 (+12.9%), from €536,758 to €605,768
- Taxes +€56,862
up €56,862 (+102%), from €55,953 to €112,815
- Depreciation -€49,799
down €49,799 (-23.0%), from €216,694 to €166,896
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 | €3,638,725 | €3,840,483 | +€201,758 | +5.5% |
| Fixed assets | 21/28 | €3,354,594 | €3,224,786 | -€129,809 | -3.9% |
| Tangible fixed assets | 22/27 | €2,156,533 | €2,026,725 | -€129,809 | -6.0% |
| Land and buildings | 22 | €2,123,374 | €1,999,521 | -€123,853 | -5.8% |
| Plant, machinery and equipment | 23 | €25,158 | €22,639 | -€2,519 | -10.0% |
| Furniture and vehicles | 24 | €8,002 | €4,565 | -€3,437 | -42.9% |
| Financial fixed assets | 28 | €1,198,061 | €1,198,061 | = | 0.0% |
| Current assets | 29/58 | €284,131 | €615,697 | +€331,566 | +117% |
| Amounts receivable within one year | 40/41 | €188,201 | €224,849 | +€36,648 | +19.5% |
| Trade receivables | 40 | €169,949 | €165,999 | -€3,950 | -2.3% |
| Other amounts receivable | 41 | €18,252 | €58,850 | +€40,598 | +222% |
| Cash at bank and in hand | 54/58 | €54,272 | €341,436 | +€287,164 | +529% |
| Deferred charges and accrued income | 490/1 | €41,658 | €49,412 | +€7,754 | +18.6% |
| Total equity and liabilities | 10/49 | €3,638,725 | €3,840,483 | +€201,758 | +5.5% |
| Equity | 10/15 | €1,789,580 | €2,039,128 | +€249,548 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,461,885 | €1,711,433 | +€249,548 | +17.1% |
| Tax-exempt reserves | 132 | €294,700 | €315,750 | +€21,050 | +7.1% |
| Distributable reserves | 133 | €1,167,185 | €1,395,683 | +€228,498 | +19.6% |
| Profit (loss) carried forward | 14 | €309,103 | €309,103 | = | 0.0% |
| Amounts payable | 17/49 | €1,849,145 | €1,801,355 | -€47,790 | -2.6% |
| Amounts payable after more than one year | 17 | €1,663,425 | €1,548,154 | -€115,271 | -6.9% |
| Financial debts | 170/4 | €1,663,425 | €1,548,154 | -€115,271 | -6.9% |
| Amounts payable within one year | 42/48 | €182,670 | €251,951 | +€69,281 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €113,195 | €115,271 | +€2,076 | +1.8% |
| Trade debts | 44 | €49,309 | €47,072 | -€2,237 | -4.5% |
| Suppliers | 440/4 | €49,309 | €47,072 | -€2,237 | -4.5% |
| Taxes, remuneration and social security | 45 | €16,492 | €41,876 | +€25,384 | +154% |
| Taxes | 450/3 | €16,492 | €41,876 | +€25,384 | +154% |
| Other amounts payable | 47/48 | €3,675 | €47,732 | +€44,057 | +1,199% |
| Accrued charges and deferred income | 492/3 | €3,050 | €1,250 | -€1,800 | -59.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216,694 | €166,896 | -€49,799 | -23.0% |
| Other operating charges | 640/8 | €38,356 | €41,315 | +€2,959 | +7.7% |
| Non-recurring operating charges | 66A | €47,128 | €4,260 | -€42,868 | -91.0% |
| Gross operating margin | 9900 | €536,758 | €605,768 | +€69,010 | +12.9% |
| Operating profit (loss) | 9901 | €234,580 | €393,297 | +€158,717 | +67.7% |
| Financial income | 75/76B | €998 | €6,879 | +€5,881 | +589% |
| Recurring financial income | 75 | €998 | €6,879 | +€5,881 | +589% |
| Financial charges | 65/66B | €40,143 | €37,813 | -€2,330 | -5.8% |
| Recurring financial charges | 65 | €40,143 | €37,813 | -€2,330 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €195,435 | €362,363 | +€166,928 | +85.4% |
| Income taxes | 67/77 | €55,953 | €112,815 | +€56,862 | +102% |
| Profit (loss) for the period | 9904 | €139,482 | €249,548 | +€110,065 | +78.9% |
| Transfer from tax-exempt reserves | 789 | - | €42,100 | +€42,100 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | €63,150 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,332 | €228,498 | +€152,165 | +199% |
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 22 October 2026 via checked.be.