PMC INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Cash +€46,990
up €46,990 (+174%), from €26,999 to €73,989
mainly Net result for the year (+€52,525) and Tax, wage and social debts (+€15,657)
- Tangible fixed assets -€10,116
down €10,116 (-26.1%), from €38,699 to €28,583
of which Furniture and vehicles: -€9,309
- Deferred charges and accrued income -€6,994
no longer reported in 2025 (was €6,994)
- Reserves +€52,525
up €52,525 (+24.3%), from €215,758 to €268,283
of which Distributable reserves: +€52,525
- Debts after one year -€27,225
down €27,225 (-72.9%), from €37,325 to €10,100
of which Financial debts: -€27,225
- Tax, wage and social debts +€15,657
up €15,657 (+30.4%), from €51,571 to €67,228
of which Taxes: +€14,948
- Trade debts -€13,709
down €13,709 (-9.3%), from €146,727 to €133,018
- Gross operating margin +€42,038
up €42,038 (+20.1%), from €209,522 to €251,560
- Taxes +€23,228
up €23,228 (+119%), from €19,560 to €42,788
- Financial charges +€6,590
up €6,590 (+231%), from €2,853 to €9,443
- Depreciation +€3,664
up €3,664 (+56.8%), from €6,452 to €10,116
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 | €582,166 | €609,414 | +€27,248 | +4.7% |
| Fixed assets | 21/28 | €49,753 | €39,637 | -€10,116 | -20.3% |
| Tangible fixed assets | 22/27 | €38,699 | €28,583 | -€10,116 | -26.1% |
| Land and buildings | 22 | €4,030 | €3,223 | -€807 | -20.0% |
| Furniture and vehicles | 24 | €34,669 | €25,360 | -€9,309 | -26.9% |
| Financial fixed assets | 28 | €11,054 | €11,054 | = | 0.0% |
| Current assets | 29/58 | €532,413 | €569,777 | +€37,364 | +7.0% |
| Amounts receivable within one year | 40/41 | €498,420 | €495,788 | -€2,632 | -0.5% |
| Trade receivables | 40 | €197,825 | €202,579 | +€4,754 | +2.4% |
| Other amounts receivable | 41 | €300,595 | €293,209 | -€7,386 | -2.5% |
| Cash at bank and in hand | 54/58 | €26,999 | €73,989 | +€46,990 | +174% |
| Deferred charges and accrued income | 490/1 | €6,994 | - | -€6,994 | |
| Total equity and liabilities | 10/49 | €582,166 | €609,414 | +€27,248 | +4.7% |
| Equity | 10/15 | €252,829 | €305,354 | +€52,525 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,758 | €268,283 | +€52,525 | +24.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €197,141 | €197,141 | = | 0.0% |
| Distributable reserves | 133 | €16,757 | €69,282 | +€52,525 | +313% |
| Profit (loss) carried forward | 14 | €18,471 | €18,471 | = | 0.0% |
| Provisions and deferred taxes | 16 | €65,714 | €65,714 | = | 0.0% |
| Deferred taxes | 168 | €65,714 | €65,714 | = | 0.0% |
| Amounts payable | 17/49 | €263,623 | €238,346 | -€25,277 | -9.6% |
| Amounts payable after more than one year | 17 | €37,325 | €10,100 | -€27,225 | -72.9% |
| Financial debts | 170/4 | €27,225 | - | -€27,225 | |
| Other amounts payable | 178/9 | €10,100 | €10,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €226,298 | €228,246 | +€1,948 | +0.9% |
| Trade debts | 44 | €146,727 | €133,018 | -€13,709 | -9.3% |
| Suppliers | 440/4 | €146,727 | €133,018 | -€13,709 | -9.3% |
| Taxes, remuneration and social security | 45 | €51,571 | €67,228 | +€15,657 | +30.4% |
| Taxes | 450/3 | €29,767 | €44,715 | +€14,948 | +50.2% |
| Remuneration and social security | 454/9 | €21,804 | €22,513 | +€709 | +3.3% |
| Other amounts payable | 47/48 | €28,000 | €28,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €146,373 | €147,704 | +€1,331 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,452 | €10,116 | +€3,664 | +56.8% |
| Other operating charges | 640/8 | €4,479 | €3,123 | -€1,356 | -30.3% |
| Gross operating margin | 9900 | €209,522 | €251,560 | +€42,038 | +20.1% |
| Operating profit (loss) | 9901 | €52,218 | €90,617 | +€38,399 | +73.5% |
| Financial income | 75/76B | €15,149 | €14,139 | -€1,010 | -6.7% |
| Recurring financial income | 75 | €15,149 | €14,139 | -€1,010 | -6.7% |
| Financial charges | 65/66B | €2,853 | €9,443 | +€6,590 | +231% |
| Recurring financial charges | 65 | €2,853 | €9,443 | +€6,590 | +231% |
| Profit (loss) for the period before taxes | 9903 | €64,514 | €95,313 | +€30,799 | +47.7% |
| Income taxes | 67/77 | €19,560 | €42,788 | +€23,228 | +119% |
| Profit (loss) for the period | 9904 | €44,954 | €52,525 | +€7,571 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,954 | €52,525 | +€7,571 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.