PKS GROUP: 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 GROUP
Largest movements
- Receivables within one year -€17,003
down €17,003 (-77.3%), from €21,995 to €4,992
of which Trade receivables: -€17,003
- Profit (loss) carried forward -€8,501
down €8,501 (-50.2%), from €16,927 to €8,427
- Current portion of long-term debt -€6,769
down €6,769 (-32.7%), from €20,683 to €13,914
- Debts after one year -€5,828
down €5,828 (-14.3%), from €40,613 to €34,786
- Other debts +€4,389
up €4,389 (+8.8%), from €49,974 to €54,363
- Gross operating margin -€11,385
down €11,385, from €5,674 to -€5,711
- Purchases and services -€1,550
down €1,550 (-5.6%), from €27,914 to €26,364
- Financial charges +€1,321
up €1,321 (+65.8%), from €2,007 to €3,327
- Taxes -€800
no longer reported in 2025 (was €800)
- Financial income +€735
up €735 (+27237.0%), from €3 to €738
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 | €143,256 | €126,118 | -€17,138 | -12.0% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €23,256 | €6,118 | -€17,138 | -73.7% |
| Amounts receivable within one year | 40/41 | €21,995 | €4,992 | -€17,003 | -77.3% |
| Trade receivables | 40 | €21,266 | €4,263 | -€17,003 | -80.0% |
| Other amounts receivable | 41 | €729 | €729 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,260 | €1,126 | -€134 | -10.7% |
| Total equity and liabilities | 10/49 | €143,256 | €126,118 | -€17,138 | -12.0% |
| Equity | 10/15 | €26,927 | €18,427 | -€8,501 | -31.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,927 | €8,427 | -€8,501 | -50.2% |
| Amounts payable | 17/49 | €116,328 | €107,691 | -€8,637 | -7.4% |
| Amounts payable after more than one year | 17 | €40,613 | €34,786 | -€5,828 | -14.3% |
| Financial debts | 170/4 | €40,613 | €34,786 | -€5,828 | -14.3% |
| Amounts payable within one year | 42/48 | €75,715 | €72,906 | -€2,810 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €20,683 | €13,914 | -€6,769 | -32.7% |
| Trade debts | 44 | €1,746 | €653 | -€1,093 | -62.6% |
| Suppliers | 440/4 | €1,746 | €653 | -€1,093 | -62.6% |
| Taxes, remuneration and social security | 45 | €3,312 | €3,975 | +€663 | +20.0% |
| Taxes | 450/3 | €3,312 | €3,975 | +€663 | +20.0% |
| Other amounts payable | 47/48 | €49,974 | €54,363 | +€4,389 | +8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,914 | €26,364 | -€1,550 | -5.6% |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €5,674 | -€5,711 | -€11,385 | |
| Operating profit (loss) | 9901 | €5,674 | -€5,911 | -€11,585 | |
| Financial income | 75/76B | €3 | €738 | +€735 | +27237.0% |
| Recurring financial income | 75 | €3 | €738 | +€735 | +27237.0% |
| Financial charges | 65/66B | €2,007 | €3,327 | +€1,321 | +65.8% |
| Recurring financial charges | 65 | €2,007 | €3,327 | +€1,321 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €3,670 | -€8,501 | -€12,171 | |
| Income taxes | 67/77 | €800 | - | -€800 | |
| Profit (loss) for the period | 9904 | €2,870 | -€8,501 | -€11,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,870 | -€8,501 | -€11,371 |
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 11 October 2026 via checked.be.