PMO-ARCHITECTURE: 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.
PMO-ARCHITECTURE
Largest movements
- Cash +€24,385
up €24,385 (+42.5%), from €57,347 to €81,732
mainly Other debts (+€44,483) and Net result for the year (+€31,734)
- Deferred charges and accrued income +€2,964
up €2,964 (+171%), from €1,728 to €4,692
- Current investments +€2,774
up €2,774 (+5.5%), from €50,000 to €52,774
- Tangible fixed assets -€2,109
down €2,109 (-16.1%), from €13,092 to €10,983
of which Furniture and vehicles: -€1,171
- Other debts +€44,483
up €44,483 (+6,969%), from €638 to €45,122
- Tax, wage and social debts -€8,405
down €8,405 (-45.4%), from €18,526 to €10,121
- Reserves -€6,500
down €6,500 (-11.7%), from €55,360 to €48,860
- Gross operating margin +€18,841
up €18,841 (+68.2%), from €27,616 to €46,457
- Taxes +€5,073
up €5,073 (+54.5%), from €9,303 to €14,376
- Financial income +€2,389
up €2,389 (+322%), from €742 to €3,132
- Other operating charges +€731
up €731 (+146%), from €501 to €1,233
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 | €137,874 | €167,002 | +€29,128 | +21.1% |
| Fixed assets | 21/28 | €13,992 | €11,883 | -€2,109 | -15.1% |
| Tangible fixed assets | 22/27 | €13,092 | €10,983 | -€2,109 | -16.1% |
| Plant, machinery and equipment | 23 | €7,499 | €6,562 | -€937 | -12.5% |
| Furniture and vehicles | 24 | €5,593 | €4,422 | -€1,171 | -20.9% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €123,882 | €155,118 | +€31,237 | +25.2% |
| Amounts receivable within one year | 40/41 | €14,806 | €15,921 | +€1,114 | +7.5% |
| Trade receivables | 40 | €14,806 | €15,921 | +€1,114 | +7.5% |
| Current investments | 50/53 | €50,000 | €52,774 | +€2,774 | +5.5% |
| Cash at bank and in hand | 54/58 | €57,347 | €81,732 | +€24,385 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,728 | €4,692 | +€2,964 | +171% |
| Total equity and liabilities | 10/49 | €137,874 | €167,002 | +€29,128 | +21.1% |
| Equity | 10/15 | €117,108 | €110,842 | -€6,266 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,360 | €48,860 | -€6,500 | -11.7% |
| Distributable reserves | 133 | €55,360 | €48,860 | -€6,500 | -11.7% |
| Profit (loss) carried forward | 14 | €55,548 | €55,782 | +€234 | +0.4% |
| Amounts payable | 17/49 | €20,765 | €56,160 | +€35,395 | +170% |
| Amounts payable within one year | 42/48 | €20,765 | €56,160 | +€35,395 | +170% |
| Trade debts | 44 | €1,601 | €917 | -€684 | -42.7% |
| Suppliers | 440/4 | €1,601 | €917 | -€684 | -42.7% |
| Taxes, remuneration and social security | 45 | €18,526 | €10,121 | -€8,405 | -45.4% |
| Taxes | 450/3 | €18,526 | €10,121 | -€8,405 | -45.4% |
| Other amounts payable | 47/48 | €638 | €45,122 | +€44,483 | +6,969% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,162 | €2,109 | -€53 | -2.4% |
| Other operating charges | 640/8 | €501 | €1,233 | +€731 | +146% |
| Gross operating margin | 9900 | €27,616 | €46,457 | +€18,841 | +68.2% |
| Operating profit (loss) | 9901 | €24,953 | €43,116 | +€18,163 | +72.8% |
| Financial income | 75/76B | €742 | €3,132 | +€2,389 | +322% |
| Recurring financial income | 75 | €742 | €3,132 | +€2,389 | +322% |
| Financial charges | 65/66B | €361 | €138 | -€224 | -61.9% |
| Recurring financial charges | 65 | €361 | €138 | -€224 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €25,334 | €46,110 | +€20,776 | +82.0% |
| Income taxes | 67/77 | €9,303 | €14,376 | +€5,073 | +54.5% |
| Profit (loss) for the period | 9904 | €16,031 | €31,734 | +€15,703 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,031 | €31,734 | +€15,703 | +98.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.