PMA Tech: 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.
PMA Tech
Largest movements
- Cash +€12,786
up €12,786 (+73.8%), from €17,314 to €30,100
mainly Net result for the year (+€13,839) and Tax, wage and social debts (+€4,458)
- Receivables within one year +€1,634
up €1,634 (+12.6%), from €12,941 to €14,575
of which Other amounts receivable: +€1,634
- Tangible fixed assets +€1,138
up €1,138 (+23.4%), from €4,858 to €5,996
of which Plant, machinery and equipment: +€2,290
- Reserves +€13,857
up €13,857 (+79.9%), from €17,344 to €31,202
- Tax, wage and social debts +€4,458
up €4,458 (+41.5%), from €10,740 to €15,198
of which Taxes: +€4,458
- Trade debts -€2,258
down €2,258 (-99.3%), from €2,275 to €17
- Gross operating margin +€7,374
up €7,374 (+56.1%), from €13,154 to €20,528
- Taxes +€1,258
up €1,258 (+56.8%), from €2,215 to €3,473
- Depreciation +€634
up €634 (+38.8%), from €1,632 to €2,266
- Financial charges +€310
up €310 (+178.9%), from €173 to €483
- Financial income +€237
up €237 (+2432.2%), from €10 to €246
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 | €35,378 | €51,417 | +€16,040 | +45.3% |
| Fixed assets | 21/28 | €4,858 | €5,996 | +€1,138 | +23.4% |
| Tangible fixed assets | 22/27 | €4,858 | €5,996 | +€1,138 | +23.4% |
| Plant, machinery and equipment | 23 | - | €2,290 | +€2,290 | |
| Furniture and vehicles | 24 | €2,740 | €2,136 | -€604 | -22.0% |
| Other tangible fixed assets | 26 | €2,118 | €1,569 | -€548 | -25.9% |
| Current assets | 29/58 | €30,520 | €45,421 | +€14,902 | +48.8% |
| Amounts receivable within one year | 40/41 | €12,941 | €14,575 | +€1,634 | +12.6% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €841 | €2,475 | +€1,634 | +194.3% |
| Cash at bank and in hand | 54/58 | €17,314 | €30,100 | +€12,786 | +73.8% |
| Deferred charges and accrued income | 490/1 | €265 | €747 | +€482 | +182.0% |
| Total equity and liabilities | 10/49 | €35,378 | €51,417 | +€16,040 | +45.3% |
| Equity | 10/15 | €22,362 | €36,202 | +€13,839 | +61.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,344 | €31,202 | +€13,857 | +79.9% |
| Distributable reserves | 133 | €17,344 | €31,202 | +€13,857 | +79.9% |
| Profit (loss) carried forward | 14 | €18 | €0 | -€18 | -100.0% |
| Amounts payable | 17/49 | €13,015 | €15,215 | +€2,200 | +16.9% |
| Amounts payable within one year | 42/48 | €13,015 | €15,215 | +€2,200 | +16.9% |
| Trade debts | 44 | €2,275 | €17 | -€2,258 | -99.3% |
| Suppliers | 440/4 | €2,275 | €17 | -€2,258 | -99.3% |
| Taxes, remuneration and social security | 45 | €10,740 | €15,198 | +€4,458 | +41.5% |
| Taxes | 450/3 | €5,740 | €10,198 | +€4,458 | +77.7% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €2,266 | +€634 | +38.8% |
| Other operating charges | 640/8 | €513 | €713 | +€199 | +38.8% |
| Gross operating margin | 9900 | €13,154 | €20,528 | +€7,374 | +56.1% |
| Operating profit (loss) | 9901 | €11,008 | €17,549 | +€6,541 | +59.4% |
| Financial income | 75/76B | €10 | €246 | +€237 | +2432.2% |
| Recurring financial income | 75 | €10 | €246 | +€237 | +2432.2% |
| Financial charges | 65/66B | €173 | €483 | +€310 | +178.9% |
| Recurring financial charges | 65 | €173 | €483 | +€310 | +178.9% |
| Profit (loss) for the period before taxes | 9903 | €10,845 | €17,312 | +€6,468 | +59.6% |
| Income taxes | 67/77 | €2,215 | €3,473 | +€1,258 | +56.8% |
| Profit (loss) for the period | 9904 | €8,629 | €13,839 | +€5,210 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,629 | €13,839 | +€5,210 | +60.4% |
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 6 October 2026 via checked.be.