PMP: what changed
Two fiscal 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.
PMP
Largest movements
- Cash -€7,582
down €7,582 (-49.1%), from €15,446 to €7,864
mainly Tax, wage and social debts (-€6,372) and Net result for the year (-€2,980)
- Receivables within one year +€1,088
up €1,088 (+11.4%), from €9,569 to €10,657
of which Other amounts receivable: +€1,088
- Tax, wage and social debts -€6,372
no longer reported in 2024 (was €6,372)
- Trade debts +€3,008
up €3,008 (+4572.1%), from €66 to €3,073
- Profit (loss) carried forward -€2,980
down €2,980 (-82.8%), from -€3,597 to -€6,576
- Gross operating margin -€16,387
down €16,387 (-98.8%), from €16,588 to €201
- Depreciation -€5,362
no longer reported in 2024 (was €5,362)
- Other operating charges -€1,151
down €1,151 (-52.7%), from €2,185 to €1,034
- Financial charges +€566
up €566 (+25.9%), from €2,183 to €2,749
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.
Cash bridge derived
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 | €31,778 | €25,435 | -€6,342 | -20.0% |
| Current assets | 29/58 | €31,778 | €25,435 | -€6,342 | -20.0% |
| Stocks and contracts in progress | 3 | €6,763 | €6,915 | +€152 | +2.2% |
| Stocks | 30/36 | €6,763 | €6,915 | +€152 | +2.2% |
| Amounts receivable within one year | 40/41 | €9,569 | €10,657 | +€1,088 | +11.4% |
| Trade receivables | 40 | €106 | €106 | = | 0.0% |
| Other amounts receivable | 41 | €9,463 | €10,551 | +€1,088 | +11.5% |
| Cash at bank and in hand | 54/58 | €15,446 | €7,864 | -€7,582 | -49.1% |
| Total equity and liabilities | 10/49 | €31,778 | €25,435 | -€6,342 | -20.0% |
| Equity | 10/15 | €99 | -€2,880 | -€2,980 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €2,196 | €2,196 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,514 | €1,514 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,514 | €1,514 | = | 0.0% |
| Distributable reserves | 133 | €682 | €682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,597 | -€6,576 | -€2,980 | -82.8% |
| Amounts payable | 17/49 | €31,679 | €28,316 | -€3,363 | -10.6% |
| Amounts payable within one year | 42/48 | €31,618 | €28,253 | -€3,365 | -10.6% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €66 | €3,073 | +€3,008 | +4572.1% |
| Suppliers | 440/4 | €66 | €3,073 | +€3,008 | +4572.1% |
| Taxes, remuneration and social security | 45 | €6,372 | - | -€6,372 | |
| Taxes | 450/3 | €6,372 | - | -€6,372 | |
| Other amounts payable | 47/48 | €180 | €180 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €61 | €62 | +€2 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,362 | - | -€5,362 | |
| Other operating charges | 640/8 | €2,185 | €1,034 | -€1,151 | -52.7% |
| Gross operating margin | 9900 | €16,588 | €201 | -€16,387 | -98.8% |
| Operating profit (loss) | 9901 | €9,041 | -€833 | -€9,874 | |
| Financial income | 75/76B | €656 | €602 | -€54 | -8.2% |
| Recurring financial income | 75 | €656 | €602 | -€54 | -8.2% |
| Financial charges | 65/66B | €2,183 | €2,749 | +€566 | +25.9% |
| Recurring financial charges | 65 | €2,183 | €2,749 | +€566 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €7,514 | -€2,980 | -€10,494 | |
| Profit (loss) for the period | 9904 | €7,514 | -€2,980 | -€10,494 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,514 | -€2,980 | -€10,494 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.