PMP AMENAGEMENT: what changed
PMP AMENAGEMENT
Largest movements
- Tangible fixed assets -€14,844
down €14,844 (-7.4%), from €200,445 to €185,601
of which Land and buildings: -€13,972
- Receivables within one year +€9,204
up €9,204 (+9.4%), from €97,775 to €106,979
of which Trade receivables: +€7,184
- Intangible fixed assets -€7,448
down €7,448 (-25.0%), from €29,790 to €22,343
- Cash -€5,580
down €5,580 (-79.2%), from €7,047 to €1,467
mainly Debts after one year (-€27,665) and Contributions, distributions and other (-€10,000)
- Debts after one year -€27,665
down €27,665 (-20.0%), from €138,307 to €110,642
- Other debts +€9,500
up €9,500 (+83.9%), from €11,317 to €20,817
- Tax, wage and social debts -€5,525
down €5,525 (-51.1%), from €10,821 to €5,295
- Reserves +€4,893
up €4,893 (+4.2%), from €115,460 to €120,353
of which Distributable reserves: +€4,893
- Gross operating margin -€4,411
down €4,411 (-7.0%), from €63,249 to €58,838
- Depreciation -€2,382
down €2,382 (-9.7%), from €24,673 to €22,291
- Taxes -€1,025
down €1,025 (-9.5%), from €10,821 to €9,795
- Financial charges -€984
down €984 (-13.7%), from €7,169 to €6,185
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,056 | €322,390 | -€18,667 | -5.5% |
| Fixed assets | 21/28 | €236,235 | €213,943 | -€22,291 | -9.4% |
| Intangible fixed assets | 21 | €29,790 | €22,343 | -€7,448 | -25.0% |
| Tangible fixed assets | 22/27 | €200,445 | €185,601 | -€14,844 | -7.4% |
| Land and buildings | 22 | €195,737 | €181,765 | -€13,972 | -7.1% |
| Plant, machinery and equipment | 23 | €4,708 | €3,836 | -€872 | -18.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €104,822 | €108,446 | +€3,624 | +3.5% |
| Amounts receivable within one year | 40/41 | €97,775 | €106,979 | +€9,204 | +9.4% |
| Trade receivables | 40 | €9,093 | €16,277 | +€7,184 | +79.0% |
| Other amounts receivable | 41 | €88,682 | €90,702 | +€2,020 | +2.3% |
| Cash at bank and in hand | 54/58 | €7,047 | €1,467 | -€5,580 | -79.2% |
| Total equity and liabilities | 10/49 | €341,056 | €322,390 | -€18,667 | -5.5% |
| Equity | 10/15 | €147,220 | €152,112 | +€4,893 | +3.3% |
| Reserves | 13 | €115,460 | €120,353 | +€4,893 | +4.2% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Other | 1319 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €99,893 | +€4,893 | +5.2% |
| Profit (loss) carried forward | 14 | €31,760 | €31,760 | = | 0.0% |
| Amounts payable | 17/49 | €193,837 | €170,277 | -€23,560 | -12.2% |
| Amounts payable after more than one year | 17 | €138,307 | €110,642 | -€27,665 | -20.0% |
| Financial debts | 170/4 | €138,307 | €110,642 | -€27,665 | -20.0% |
| Amounts payable within one year | 42/48 | €53,893 | €57,949 | +€4,056 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €30,954 | €31,673 | +€719 | +2.3% |
| Trade debts | 44 | €801 | €163 | -€638 | -79.6% |
| Suppliers | 440/4 | €801 | €163 | -€638 | -79.6% |
| Taxes, remuneration and social security | 45 | €10,821 | €5,295 | -€5,525 | -51.1% |
| Taxes | 450/3 | €10,821 | €5,295 | -€5,525 | -51.1% |
| Other amounts payable | 47/48 | €11,317 | €20,817 | +€9,500 | +83.9% |
| Accrued charges and deferred income | 492/3 | €1,637 | €1,687 | +€49 | +3.0% |
| Non-recurring operating income | 76A | - | €389 | +€389 | |
| Remuneration, social security and pensions | 62 | - | €298 | +€298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,673 | €22,291 | -€2,382 | -9.7% |
| Other operating charges | 640/8 | €5,320 | €5,895 | +€575 | +10.8% |
| Gross operating margin | 9900 | €63,249 | €58,838 | -€4,411 | -7.0% |
| Operating profit (loss) | 9901 | €33,256 | €30,353 | -€2,903 | -8.7% |
| Financial income | 75/76B | €647 | €520 | -€127 | -19.6% |
| Recurring financial income | 75 | €647 | €520 | -€127 | -19.6% |
| Financial charges | 65/66B | €7,169 | €6,185 | -€984 | -13.7% |
| Recurring financial charges | 65 | €7,169 | €6,185 | -€984 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €26,734 | €24,688 | -€2,046 | -7.7% |
| Income taxes | 67/77 | €10,821 | €9,795 | -€1,025 | -9.5% |
| Profit (loss) for the period | 9904 | €15,913 | €14,893 | -€1,020 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,913 | €14,893 | -€1,020 | -6.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.