PKT: 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.
PKT
Largest movements
- Cash -€438
down €438 (-43.9%), from €997 to €560
mainly Net result for the year (-€381) and Receivables within one year (-€48)
- Receivables within one year +€48
up €48 (+63.5%), from €75 to €122
- Profit (loss) carried forward -€381
down €381 (-3.3%), from -€11,638 to -€12,019
- Gross operating margin +€913
up €913 (+80.2%), from -€1,140 to -€226
- Other operating charges -€385
down €385 (-85.4%), from €451 to €66
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,072 | €682 | -€390 | -36.4% |
| Current assets | 29/58 | €1,072 | €682 | -€390 | -36.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €75 | €122 | +€48 | +63.5% |
| Other amounts receivable | 41 | €75 | €122 | +€48 | +63.5% |
| Cash at bank and in hand | 54/58 | €997 | €560 | -€438 | -43.9% |
| Total equity and liabilities | 10/49 | €1,072 | €682 | -€390 | -36.4% |
| Equity | 10/15 | €762 | €381 | -€381 | -50.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,638 | -€12,019 | -€381 | -3.3% |
| Amounts payable | 17/49 | €310 | €300 | -€9 | -3.0% |
| Amounts payable within one year | 42/48 | €310 | €300 | -€9 | -3.0% |
| Financial debts | 43 | €9 | €0 | -€9 | -100.0% |
| Credit institutions | 430/8 | €9 | €0 | -€9 | -100.0% |
| Other amounts payable | 47/48 | €300 | €300 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €66 | -€385 | -85.4% |
| Gross operating margin | 9900 | -€1,140 | -€226 | +€913 | +80.2% |
| Operating profit (loss) | 9901 | -€1,591 | -€292 | +€1,299 | +81.7% |
| Financial charges | 65/66B | €84 | €89 | +€5 | +6.0% |
| Recurring financial charges | 65 | €84 | €89 | +€5 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,675 | -€381 | +€1,294 | +77.3% |
| Profit (loss) for the period | 9904 | -€1,675 | -€381 | +€1,294 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,675 | -€381 | +€1,294 | +77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.