PMC GROEP: 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.
PMC GROEP
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+88.4%), from €1.3m to €2.5m
of which Other amounts receivable: +€1.2m
- Financial fixed assets -€635,594
down €635,594 (-9.9%), from €6.4m to €5.8m
- Cash -€159,162
down €159,162 (-99.5%), from €160,005 to €843
mainly Receivables within one year (-€1.2m) and Other debts (-€470,950)
- Reserves +€867,010
up €867,010 (+35.1%), from €2.5m to €3.3m
of which Distributable reserves: +€823,659
- Other debts -€470,950
down €470,950 (-20.2%), from €2.3m to €1.9m
- Gross operating margin +€418,024
up €418,024 (+58.7%), from €712,014 to €1.1m
- Taxes +€11,665
up €11,665 (+7.4%), from €157,772 to €169,437
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 | €7,947,808 | €8,345,223 | +€397,415 | +5.0% |
| Fixed assets | 21/28 | €6,436,221 | €5,800,627 | -€635,594 | -9.9% |
| Financial fixed assets | 28 | €6,436,221 | €5,800,627 | -€635,594 | -9.9% |
| Current assets | 29/58 | €1,511,587 | €2,544,596 | +€1.0m | +68.3% |
| Amounts receivable within one year | 40/41 | €1,348,988 | €2,541,158 | +€1.2m | +88.4% |
| Trade receivables | 40 | €12 | - | -€12 | |
| Other amounts receivable | 41 | €1,348,977 | €2,541,158 | +€1.2m | +88.4% |
| Cash at bank and in hand | 54/58 | €160,005 | €843 | -€159,162 | -99.5% |
| Deferred charges and accrued income | 490/1 | €2,593 | €2,595 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €7,947,808 | €8,345,223 | +€397,415 | +5.0% |
| Equity | 10/15 | €5,568,469 | €6,435,479 | +€867,010 | +15.6% |
| Contributions | 10/11 | €3,100,000 | €3,100,000 | = | 0.0% |
| Capital | 10 | €3,100,000 | €3,100,000 | = | 0.0% |
| Issued capital | 100 | €3,100,000 | €3,100,000 | = | 0.0% |
| Reserves | 13 | €2,468,469 | €3,335,479 | +€867,010 | +35.1% |
| Non-distributable reserves | 130/1 | €117,342 | €160,692 | +€43,350 | +36.9% |
| Legal reserve | 130 | €117,342 | €160,692 | +€43,350 | +36.9% |
| Distributable reserves | 133 | €2,351,127 | €3,174,787 | +€823,659 | +35.0% |
| Amounts payable | 17/49 | €2,379,339 | €1,909,744 | -€469,595 | -19.7% |
| Amounts payable within one year | 42/48 | €2,379,339 | €1,909,744 | -€469,595 | -19.7% |
| Trade debts | 44 | €19,740 | €17,010 | -€2,730 | -13.8% |
| Suppliers | 440/4 | €19,740 | €17,010 | -€2,730 | -13.8% |
| Taxes, remuneration and social security | 45 | €28,004 | €32,090 | +€4,086 | +14.6% |
| Taxes | 450/3 | €11,078 | €16,780 | +€5,702 | +51.5% |
| Remuneration and social security | 454/9 | €16,926 | €15,310 | -€1,616 | -9.5% |
| Other amounts payable | 47/48 | €2,331,595 | €1,860,645 | -€470,950 | -20.2% |
| Non-recurring operating income | 76A | - | €364,406 | +€364,406 | |
| Remuneration, social security and pensions | 62 | €85,195 | €90,418 | +€5,223 | +6.1% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €712,014 | €1,130,038 | +€418,024 | +58.7% |
| Operating profit (loss) | 9901 | €625,725 | €1,038,493 | +€412,768 | +66.0% |
| Financial income | 75/76B | €1,407 | €0 | -€1,407 | -100.0% |
| Recurring financial income | 75 | €1,407 | €0 | -€1,407 | -100.0% |
| Financial charges | 65/66B | €65 | €891 | +€826 | +1,263% |
| Recurring financial charges | 65 | €65 | €891 | +€826 | +1,263% |
| Profit (loss) for the period before taxes | 9903 | €627,067 | €1,037,602 | +€410,535 | +65.5% |
| Income taxes | 67/77 | €157,772 | €169,437 | +€11,665 | +7.4% |
| Profit (loss) for the period | 9904 | €469,295 | €868,165 | +€398,870 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €469,295 | €868,165 | +€398,870 | +85.0% |
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 26 October 2026 via checked.be.