PMS CONSTRUCT SERVICES: 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.
PMS CONSTRUCT SERVICES
Largest movements
- Tangible fixed assets -€43,451
down €43,451 (-82.4%), from €52,702 to €9,251
of which Furniture and vehicles: -€41,772
- Receivables within one year +€15,886
up €15,886 (+46.3%), from €34,290 to €50,176
of which Other amounts receivable: +€25,221
- Deferred charges and accrued income +€2,539
up €2,539 (+50.8%), from €5,001 to €7,540
- Stocks and contracts +€1,568
new in 2024: €1,568
- Debts after one year -€12,605
down €12,605 (-30.0%), from €42,013 to €29,408
- Profit (loss) carried forward -€9,871
down €9,871, from €6,863 to -€3,008
- Current portion of long-term debt -€4,033
down €4,033 (-22.8%), from €17,687 to €13,654
- Trade debts +€1,760
up €1,760 (+22.4%), from €7,864 to €9,624
- Short-term financial debts +€1,284
up €1,284 (+16.0%), from €8,046 to €9,330
- Gross operating margin -€13,744
down €13,744, from €10,384 to -€3,360
- Depreciation -€7,573
down €7,573 (-65.2%), from €11,610 to €4,037
- Financial income +€1,948
up €1,948 (+260.4%), from €748 to €2,696
- Financial charges +€399
up €399 (+13.1%), from €3,048 to €3,447
- Taxes +€163
new in 2024: €163
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 | €93,417 | €69,497 | -€23,920 | -25.6% |
| Fixed assets | 21/28 | €52,781 | €9,330 | -€43,451 | -82.3% |
| Tangible fixed assets | 22/27 | €52,702 | €9,251 | -€43,451 | -82.4% |
| Plant, machinery and equipment | 23 | €2,007 | €328 | -€1,679 | -83.7% |
| Furniture and vehicles | 24 | €50,695 | €8,923 | -€41,772 | -82.4% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €40,636 | €60,167 | +€19,531 | +48.1% |
| Stocks and contracts in progress | 3 | - | €1,568 | +€1,568 | |
| Stocks | 30/36 | - | €1,568 | +€1,568 | |
| Amounts receivable within one year | 40/41 | €34,290 | €50,176 | +€15,886 | +46.3% |
| Trade receivables | 40 | €12,267 | €2,932 | -€9,335 | -76.1% |
| Other amounts receivable | 41 | €22,023 | €47,244 | +€25,221 | +114.5% |
| Cash at bank and in hand | 54/58 | €1,345 | €883 | -€462 | -34.3% |
| Deferred charges and accrued income | 490/1 | €5,001 | €7,540 | +€2,539 | +50.8% |
| Total equity and liabilities | 10/49 | €93,417 | €69,497 | -€23,920 | -25.6% |
| Equity | 10/15 | €14,923 | €5,052 | -€9,871 | -66.1% |
| Reserves | 13 | €8,060 | €8,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,863 | -€3,008 | -€9,871 | |
| Amounts payable | 17/49 | €78,494 | €64,445 | -€14,049 | -17.9% |
| Amounts payable after more than one year | 17 | €42,013 | €29,408 | -€12,605 | -30.0% |
| Financial debts | 170/4 | €42,013 | €29,408 | -€12,605 | -30.0% |
| Amounts payable within one year | 42/48 | €36,481 | €35,037 | -€1,444 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €17,687 | €13,654 | -€4,033 | -22.8% |
| Financial debts | 43 | €8,046 | €9,330 | +€1,284 | +16.0% |
| Credit institutions | 430/8 | €8,046 | €9,330 | +€1,284 | +16.0% |
| Trade debts | 44 | €7,864 | €9,624 | +€1,760 | +22.4% |
| Suppliers | 440/4 | €7,864 | €9,624 | +€1,760 | +22.4% |
| Taxes, remuneration and social security | 45 | €2,884 | €2,429 | -€455 | -15.8% |
| Taxes | 450/3 | €2,786 | €2,429 | -€357 | -12.8% |
| Remuneration and social security | 454/9 | €98 | - | -€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,610 | €4,037 | -€7,573 | -65.2% |
| Other operating charges | 640/8 | €1,566 | €1,560 | -€6 | -0.4% |
| Gross operating margin | 9900 | €10,384 | -€3,360 | -€13,744 | |
| Operating profit (loss) | 9901 | -€2,792 | -€8,957 | -€6,165 | -220.8% |
| Financial income | 75/76B | €748 | €2,696 | +€1,948 | +260.4% |
| Recurring financial income | 75 | €748 | €2,696 | +€1,948 | +260.4% |
| Financial charges | 65/66B | €3,048 | €3,447 | +€399 | +13.1% |
| Recurring financial charges | 65 | €3,048 | €3,447 | +€399 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,092 | -€9,708 | -€4,616 | -90.7% |
| Income taxes | 67/77 | - | €163 | +€163 | |
| Profit (loss) for the period | 9904 | -€5,092 | -€9,871 | -€4,779 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,092 | -€9,871 | -€4,779 | -93.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.