PME-GESTION: 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-GESTION
Largest movements
- Receivables within one year +€12,570
up €12,570 (+26.8%), from €46,927 to €59,497
of which Other amounts receivable: +€7,508
- Tangible fixed assets -€11,614
down €11,614 (-24.3%), from €47,826 to €36,212
of which Furniture and vehicles: -€8,848
- Debts after one year -€10,608
down €10,608 (-48.8%), from €21,753 to €11,146
- Profit (loss) carried forward +€6,124
up €6,124 (+48.5%), from €12,617 to €18,741
- Trade debts +€5,252
up €5,252 (+253%), from €2,077 to €7,329
- Tax, wage and social debts +€1,557
up €1,557 (+42.1%), from €3,697 to €5,254
- Current portion of long-term debt -€1,364
down €1,364 (-11.4%), from €11,972 to €10,608
- Gross operating margin +€11,411
up €11,411 (+83.8%), from €13,619 to €25,030
- Purchases and services -€5,726
down €5,726 (-17.5%), from €32,663 to €26,936
- Turnover +€4,820
up €4,820 (+11.0%), from €43,740 to €48,561
- Taxes +€2,471
up €2,471 (+339%), from €729 to €3,200
- Financial income -€1,534
down €1,534 (-99.9%), from €1,536 to €2
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 | €110,331 | €110,975 | +€644 | +0.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €60,826 | €49,212 | -€11,614 | -19.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €47,826 | €36,212 | -€11,614 | -24.3% |
| Land and buildings | 22 | €163 | €48 | -€116 | -70.7% |
| Furniture and vehicles | 24 | €26,466 | €17,618 | -€8,848 | -33.4% |
| Other tangible fixed assets | 26 | €21,197 | €18,547 | -€2,650 | -12.5% |
| Financial fixed assets | 28 | €13,000 | €13,000 | = | 0.0% |
| Current assets | 29/58 | €49,505 | €61,763 | +€12,258 | +24.8% |
| Amounts receivable within one year | 40/41 | €46,927 | €59,497 | +€12,570 | +26.8% |
| Trade receivables | 40 | €41,685 | €46,748 | +€5,063 | +12.1% |
| Other amounts receivable | 41 | €5,242 | €12,750 | +€7,508 | +143% |
| Current investments | 50/53 | €40 | €40 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €233 | €656 | +€423 | +181% |
| Deferred charges and accrued income | 490/1 | €2,305 | €1,570 | -€735 | -31.9% |
| Total equity and liabilities | 10/49 | €110,331 | €110,975 | +€644 | +0.6% |
| Equity | 10/15 | €63,068 | €69,192 | +€6,124 | +9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,859 | €31,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,617 | €18,741 | +€6,124 | +48.5% |
| Amounts payable | 17/49 | €47,263 | €41,783 | -€5,480 | -11.6% |
| Amounts payable after more than one year | 17 | €21,753 | €11,146 | -€10,608 | -48.8% |
| Financial debts | 170/4 | €21,753 | €11,146 | -€10,608 | -48.8% |
| Amounts payable within one year | 42/48 | €25,246 | €30,638 | +€5,392 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €11,972 | €10,608 | -€1,364 | -11.4% |
| Financial debts | 43 | €7,500 | €7,447 | -€53 | -0.7% |
| Credit institutions | 430/8 | €7,500 | €7,447 | -€53 | -0.7% |
| Trade debts | 44 | €2,077 | €7,329 | +€5,252 | +253% |
| Suppliers | 440/4 | €2,077 | €7,329 | +€5,252 | +253% |
| Taxes, remuneration and social security | 45 | €3,697 | €5,254 | +€1,557 | +42.1% |
| Taxes | 450/3 | €3,697 | €5,254 | +€1,557 | +42.1% |
| Accrued charges and deferred income | 492/3 | €264 | - | -€264 | |
| Turnover | 70 | €43,740 | €48,561 | +€4,820 | +11.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,663 | €26,936 | -€5,726 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,451 | €11,614 | -€838 | -6.7% |
| Other operating charges | 640/8 | €903 | €352 | -€552 | -61.1% |
| Non-recurring operating charges | 66A | €137 | €500 | +€363 | +265% |
| Gross operating margin | 9900 | €13,619 | €25,030 | +€11,411 | +83.8% |
| Operating profit (loss) | 9901 | €127 | €12,564 | +€12,437 | +9,782% |
| Financial income | 75/76B | €1,536 | €2 | -€1,534 | -99.9% |
| Recurring financial income | 75 | €1,536 | €2 | -€1,534 | -99.9% |
| Financial charges | 65/66B | €3,873 | €3,243 | -€630 | -16.3% |
| Recurring financial charges | 65 | €3,873 | €3,243 | -€630 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,210 | €9,324 | +€11,534 | |
| Income taxes | 67/77 | €729 | €3,200 | +€2,471 | +339% |
| Profit (loss) for the period | 9904 | -€2,940 | €6,124 | +€9,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,940 | €6,124 | +€9,063 |
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 18 October 2026 via checked.be.