PMB CONCEPT: 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.
PMB CONCEPT
Largest movements
- Cash -€28,685
down €28,685 (-6.5%), from €443,142 to €414,457
mainly Other debts (-€46,648) and Receivables within one year (-€3,585)
- Tangible fixed assets -€7,232
down €7,232 (-18.5%), from €39,071 to €31,839
of which Furniture and vehicles: -€5,372
- Other debts -€46,648
down €46,648 (-100.0%), from €46,648 to €0
- Reserves +€15,929
up €15,929 (+3.8%), from €420,534 to €436,463
- Gross operating margin +€12,934
up €12,934 (+53.5%), from €24,176 to €37,111
- Taxes +€5,488
up €5,488 (+106.8%), from €5,136 to €10,624
- Other operating charges -€2,930
down €2,930 (-78.6%), from €3,728 to €799
- Depreciation -€731
down €731 (-9.2%), from €7,963 to €7,232
- Financial charges +€651
up €651 (+34.6%), from €1,884 to €2,535
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 | €492,358 | €460,547 | -€31,811 | -6.5% |
| Fixed assets | 21/28 | €39,096 | €31,864 | -€7,232 | -18.5% |
| Tangible fixed assets | 22/27 | €39,071 | €31,839 | -€7,232 | -18.5% |
| Furniture and vehicles | 24 | €17,211 | €11,839 | -€5,372 | -31.2% |
| Other tangible fixed assets | 26 | €21,860 | €20,001 | -€1,859 | -8.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €453,262 | €428,683 | -€24,579 | -5.4% |
| Amounts receivable within one year | 40/41 | €8,618 | €12,203 | +€3,585 | +41.6% |
| Trade receivables | 40 | €8,258 | €10,160 | +€1,903 | +23.0% |
| Other amounts receivable | 41 | €360 | €2,043 | +€1,683 | +467.2% |
| Cash at bank and in hand | 54/58 | €443,142 | €414,457 | -€28,685 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,502 | €2,023 | +€521 | +34.7% |
| Total equity and liabilities | 10/49 | €492,358 | €460,547 | -€31,811 | -6.5% |
| Equity | 10/15 | €440,994 | €456,923 | +€15,929 | +3.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €420,534 | €436,463 | +€15,929 | +3.8% |
| Distributable reserves | 133 | €420,534 | €436,463 | +€15,929 | +3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,364 | €3,625 | -€47,739 | -92.9% |
| Amounts payable within one year | 42/48 | €51,364 | €3,625 | -€47,739 | -92.9% |
| Trade debts | 44 | €496 | €1,107 | +€611 | +123.1% |
| Suppliers | 440/4 | €496 | €1,107 | +€611 | +123.1% |
| Taxes, remuneration and social security | 45 | €4,220 | €2,517 | -€1,703 | -40.3% |
| Taxes | 450/3 | €4,220 | €2,517 | -€1,703 | -40.3% |
| Other amounts payable | 47/48 | €46,648 | €0 | -€46,648 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,963 | €7,232 | -€731 | -9.2% |
| Other operating charges | 640/8 | €3,728 | €799 | -€2,930 | -78.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,176 | €37,111 | +€12,934 | +53.5% |
| Operating profit (loss) | 9901 | €12,485 | €29,080 | +€16,595 | +132.9% |
| Financial income | 75/76B | €47 | €8 | -€40 | -83.4% |
| Recurring financial income | 75 | €47 | €8 | -€40 | -83.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,884 | €2,535 | +€651 | +34.6% |
| Recurring financial charges | 65 | €1,884 | €2,535 | +€651 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €10,648 | €26,553 | +€15,905 | +149.4% |
| Income taxes | 67/77 | €5,136 | €10,624 | +€5,488 | +106.8% |
| Profit (loss) for the period | 9904 | €5,512 | €15,929 | +€10,417 | +189.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,512 | €15,929 | +€10,417 | +189.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.