PMP Benelux: 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.
PMP Benelux
Largest movements
- Receivables within one year -€459,896
down €459,896 (-56.3%), from €817,221 to €357,325
of which Other amounts receivable: -€449,017
- Cash -€112,372
down €112,372 (-28.5%), from €394,010 to €281,638
mainly Other debts (-€700,000) and Trade debts (-€40,299)
- Other debts -€700,000
down €700,000 (-100%), from €700,000 to €0
- Profit (loss) carried forward +€121,668
up €121,668 (+5,747%), from €2,117 to €123,785
- Trade debts -€40,299
down €40,299 (-89.5%), from €45,016 to €4,717
- Tax, wage and social debts +€37,685
up €37,685 (+81.7%), from €46,148 to €83,833
of which Taxes: +€29,888
- Gross operating margin -€185,007
down €185,007 (-27.6%), from €670,652 to €485,645
- Taxes -€58,350
down €58,350 (-56.5%), from €103,239 to €44,888
- Staff costs +€48,293
up €48,293 (+19.0%), from €254,612 to €302,905
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 | €1,231,431 | €650,465 | -€580,966 | -47.2% |
| Fixed assets | 21/28 | €11,750 | €8,226 | -€3,524 | -30.0% |
| Tangible fixed assets | 22/27 | €0 | €426 | +€426 | |
| Furniture and vehicles | 24 | €0 | €426 | +€426 | |
| Financial fixed assets | 28 | €11,750 | €7,800 | -€3,950 | -33.6% |
| Current assets | 29/58 | €1,219,681 | €642,240 | -€577,442 | -47.3% |
| Amounts receivable within one year | 40/41 | €817,221 | €357,325 | -€459,896 | -56.3% |
| Trade receivables | 40 | €366,773 | €355,894 | -€10,879 | -3.0% |
| Other amounts receivable | 41 | €450,448 | €1,431 | -€449,017 | -99.7% |
| Cash at bank and in hand | 54/58 | €394,010 | €281,638 | -€112,372 | -28.5% |
| Deferred charges and accrued income | 490/1 | €8,451 | €3,277 | -€5,174 | -61.2% |
| Total equity and liabilities | 10/49 | €1,231,431 | €650,465 | -€580,966 | -47.2% |
| Equity | 10/15 | €440,247 | €561,915 | +€121,668 | +27.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €376,630 | €376,630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €370,480 | €0 | -€370,480 | -100% |
| Distributable reserves | 133 | - | €370,480 | +€370,480 | |
| Profit (loss) carried forward | 14 | €2,117 | €123,785 | +€121,668 | +5,747% |
| Amounts payable | 17/49 | €791,184 | €88,550 | -€702,634 | -88.8% |
| Amounts payable within one year | 42/48 | €791,164 | €88,550 | -€702,614 | -88.8% |
| Trade debts | 44 | €45,016 | €4,717 | -€40,299 | -89.5% |
| Suppliers | 440/4 | €45,016 | €4,717 | -€40,299 | -89.5% |
| Taxes, remuneration and social security | 45 | €46,148 | €83,833 | +€37,685 | +81.7% |
| Taxes | 450/3 | - | €29,888 | +€29,888 | |
| Remuneration and social security | 454/9 | €46,148 | €53,944 | +€7,796 | +16.9% |
| Other amounts payable | 47/48 | €700,000 | €0 | -€700,000 | -100% |
| Accrued charges and deferred income | 492/3 | €20 | €0 | -€20 | -100% |
| Remuneration, social security and pensions | 62 | €254,612 | €302,905 | +€48,293 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €96 | -€98 | -50.4% |
| Other operating charges | 640/8 | €11,295 | €10,470 | -€825 | -7.3% |
| Gross operating margin | 9900 | €670,652 | €485,645 | -€185,007 | -27.6% |
| Operating profit (loss) | 9901 | €404,550 | €172,173 | -€232,377 | -57.4% |
| Financial income | 75/76B | €2,611 | €3 | -€2,608 | -99.9% |
| Recurring financial income | 75 | €2,611 | €3 | -€2,608 | -99.9% |
| Financial charges | 65/66B | €260 | €5,619 | +€5,359 | +2,064% |
| Recurring financial charges | 65 | €260 | €5,619 | +€5,359 | +2,064% |
| Profit (loss) for the period before taxes | 9903 | €406,901 | €166,557 | -€240,344 | -59.1% |
| Income taxes | 67/77 | €103,239 | €44,888 | -€58,350 | -56.5% |
| Profit (loss) for the period | 9904 | €303,663 | €121,668 | -€181,994 | -59.9% |
| Transfer from tax-exempt reserves | 789 | - | €370,480 | +€370,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €303,663 | €492,148 | +€188,486 | +62.1% |
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 1 November 2026 via checked.be.