PMP LIVE: 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 LIVE
Largest movements
- Tangible fixed assets -€599
no longer reported in 2025 (was €599)
- Formation expenses -€304
no longer reported in 2025 (was €304)
- Profit (loss) carried forward -€903
down €903 (-79.4%), from -€1,137 to -€2,040
- Gross operating margin -€1,063
no longer reported in 2025 (was €1,063)
- Depreciation -€1,006
down €1,006 (-52.7%), from €1,909 to €903
- Other operating charges -€200
no longer reported in 2025 (was €200)
- Financial charges -€91
no longer reported in 2025 (was €91)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €944 | €41 | -€903 | -95.6% |
| Formation expenses | 20 | €304 | - | -€304 | |
| Fixed assets | 21/28 | €599 | - | -€599 | |
| Tangible fixed assets | 22/27 | €599 | - | -€599 | |
| Plant, machinery and equipment | 23 | €599 | - | -€599 | |
| Current assets | 29/58 | €41 | €41 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41 | €41 | = | 0.0% |
| Other amounts receivable | 41 | €41 | €41 | = | 0.0% |
| Total equity and liabilities | 10/49 | €944 | €41 | -€903 | -95.6% |
| Equity | 10/15 | €863 | -€40 | -€903 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,137 | -€2,040 | -€903 | -79.4% |
| Amounts payable | 17/49 | €82 | €82 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82 | €82 | = | 0.0% |
| Other amounts payable | 47/48 | €82 | €82 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,909 | €903 | -€1,006 | -52.7% |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €1,063 | - | -€1,063 | |
| Operating profit (loss) | 9901 | -€1,046 | -€903 | +€143 | +13.7% |
| Financial charges | 65/66B | €91 | - | -€91 | |
| Recurring financial charges | 65 | €91 | - | -€91 | |
| Profit (loss) for the period before taxes | 9903 | -€1,137 | -€903 | +€234 | +20.6% |
| Profit (loss) for the period | 9904 | -€1,137 | -€903 | +€234 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,137 | -€903 | +€234 | +20.6% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.