PMD Engineering: 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.
PMD Engineering
Largest movements
- Receivables within one year -€1,000
no longer reported in 2025 (was €1,000)
- Cash +€262
up €262 (+12.4%), from €2,108 to €2,370
mainly Other debts (+€15,737) and Receivables within one year (+€1,000)
- Profit (loss) carried forward -€16,072
down €16,072 (-34.1%), from -€47,074 to -€63,146
- Other debts +€15,737
up €15,737 (+75.5%), from €20,850 to €36,587
- Tax, wage and social debts -€403
no longer reported in 2025 (was €403)
- Gross operating margin +€11,280
up €11,280 (+82.4%), from -€13,695 to -€2,415
- Other operating charges +€8,980
up €8,980 (+817%), from €1,099 to €10,079
- Financial charges +€3,128
up €3,128 (+693%), from €451 to €3,579
- Taxes -€403
no longer reported in 2025 (was €403)
- Financial income -€389
no longer reported in 2025 (was €389)
of which Financial income: -€389
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 | €3,179 | €2,441 | -€738 | -23.2% |
| Current assets | 29/58 | €3,179 | €2,441 | -€738 | -23.2% |
| Amounts receivable within one year | 40/41 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Current investments | 50/53 | €71 | €70 | -€0 | -0.4% |
| Cash at bank and in hand | 54/58 | €2,108 | €2,370 | +€262 | +12.4% |
| Total equity and liabilities | 10/49 | €3,179 | €2,441 | -€738 | -23.2% |
| Equity | 10/15 | -€18,074 | -€34,146 | -€16,072 | -88.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,074 | -€63,146 | -€16,072 | -34.1% |
| Amounts payable | 17/49 | €21,253 | €36,587 | +€15,334 | +72.1% |
| Amounts payable within one year | 42/48 | €21,253 | €36,587 | +€15,334 | +72.1% |
| Taxes, remuneration and social security | 45 | €403 | - | -€403 | |
| Taxes | 450/3 | €403 | - | -€403 | |
| Other amounts payable | 47/48 | €20,850 | €36,587 | +€15,737 | +75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | - | -€356 | |
| Other operating charges | 640/8 | €1,099 | €10,079 | +€8,980 | +817% |
| Gross operating margin | 9900 | -€13,695 | -€2,415 | +€11,280 | +82.4% |
| Operating profit (loss) | 9901 | -€15,150 | -€12,494 | +€2,656 | +17.5% |
| Financial income | 75/76B | €389 | - | -€389 | |
| Recurring financial income | 75 | €389 | - | -€389 | |
| Non-recurring financial income | 76B | €389 | - | -€389 | |
| Financial charges | 65/66B | €451 | €3,579 | +€3,128 | +693% |
| Recurring financial charges | 65 | €451 | €3,579 | +€3,128 | +693% |
| Profit (loss) for the period before taxes | 9903 | -€15,212 | -€16,072 | -€860 | -5.7% |
| Income taxes | 67/77 | €403 | - | -€403 | |
| Profit (loss) for the period | 9904 | -€15,615 | -€16,072 | -€457 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,615 | -€16,072 | -€457 | -2.9% |
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 20 October 2026 via checked.be.