PME CENTER SERVICES: 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.
PME CENTER SERVICES
Largest movements
- Receivables within one year -€12,701
down €12,701 (-19.3%), from €65,693 to €52,992
of which Trade receivables: -€7,886
- Deferred charges and accrued income +€8,057
new in 2024: €8,057
- Cash +€2,848
up €2,848 (+22.8%), from €12,467 to €15,315
mainly Receivables within one year (+€12,701) and Net result for the year (+€2,295)
- Other debts -€5,046
down €5,046 (-73.6%), from €6,860 to €1,814
- Reserves +€2,295
up €2,295 (+19.0%), from €12,075 to €14,370
of which Distributable reserves: +€2,295
- Trade debts +€1,098
up €1,098 (+603%), from €182 to €1,280
- Gross operating margin -€9,124
down €9,124 (-54.8%), from €16,654 to €7,530
- Taxes -€5,363
down €5,363 (-56.7%), from €9,463 to €4,100
- Depreciation -€819
down €819 (-67.1%), from €1,220 to €401
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,380 | €76,727 | -€1,653 | -2.1% |
| Fixed assets | 21/28 | €220 | €363 | +€143 | +65.0% |
| Tangible fixed assets | 22/27 | €220 | €363 | +€143 | +65.0% |
| Furniture and vehicles | 24 | €220 | €363 | +€143 | +65.0% |
| Current assets | 29/58 | €78,160 | €76,364 | -€1,796 | -2.3% |
| Amounts receivable within one year | 40/41 | €65,693 | €52,992 | -€12,701 | -19.3% |
| Trade receivables | 40 | €57,543 | €49,657 | -€7,886 | -13.7% |
| Other amounts receivable | 41 | €8,150 | €3,335 | -€4,815 | -59.1% |
| Cash at bank and in hand | 54/58 | €12,467 | €15,315 | +€2,848 | +22.8% |
| Deferred charges and accrued income | 490/1 | - | €8,057 | +€8,057 | |
| Total equity and liabilities | 10/49 | €78,380 | €76,727 | -€1,653 | -2.1% |
| Equity | 10/15 | €71,338 | €73,633 | +€2,295 | +3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,075 | €14,370 | +€2,295 | +19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,215 | €12,510 | +€2,295 | +22.5% |
| Profit (loss) carried forward | 14 | €46,863 | €46,863 | = | 0.0% |
| Amounts payable | 17/49 | €7,042 | €3,094 | -€3,948 | -56.1% |
| Amounts payable within one year | 42/48 | €7,042 | €3,094 | -€3,948 | -56.1% |
| Trade debts | 44 | €182 | €1,280 | +€1,098 | +603% |
| Suppliers | 440/4 | €182 | €1,280 | +€1,098 | +603% |
| Other amounts payable | 47/48 | €6,860 | €1,814 | -€5,046 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €401 | -€819 | -67.1% |
| Other operating charges | 640/8 | €86 | €69 | -€17 | -19.8% |
| Non-recurring operating charges | 66A | €2,125 | €600 | -€1,525 | -71.8% |
| Gross operating margin | 9900 | €16,654 | €7,530 | -€9,124 | -54.8% |
| Operating profit (loss) | 9901 | €13,223 | €6,460 | -€6,763 | -51.1% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €93 | €117 | +€24 | +25.8% |
| Recurring financial charges | 65 | €93 | €117 | +€24 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €13,130 | €6,395 | -€6,735 | -51.3% |
| Income taxes | 67/77 | €9,463 | €4,100 | -€5,363 | -56.7% |
| Profit (loss) for the period | 9904 | €3,667 | €2,295 | -€1,372 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,667 | €2,295 | -€1,372 | -37.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.