PMT SERVICES: 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.
PMT SERVICES
Largest movements
- Receivables within one year +€20,191
up €20,191 (+49.5%), from €40,798 to €60,989
of which Other amounts receivable: +€17,038
- Cash +€14,729
up €14,729 (+32.7%), from €45,071 to €59,799
mainly Other debts (+€82,195) and Net result for the year (+€28,764)
- Tangible fixed assets -€11,924
down €11,924 (-59.5%), from €20,039 to €8,115
of which Furniture and vehicles: -€12,573
- Deferred charges and accrued income +€4,156
new in 2025: €4,156
- Other debts +€82,195
new in 2025: €82,195
- Reserves -€53,431
down €53,431 (-59.5%), from €89,813 to €36,382
of which Distributable reserves: -€53,431
- Debts after one year -€5,203
down €5,203 (-100.0%), from €5,203 to €0
- Trade debts +€2,889
up €2,889 (+5777.7%), from €50 to €2,939
- Tax, wage and social debts +€1,813
up €1,813 (+41.3%), from €4,393 to €6,205
of which Remuneration and social security: +€2,000
- Gross operating margin +€15,232
up €15,232 (+40.6%), from €37,560 to €52,792
- Purchases and services -€9,760
down €9,760 (-16.8%), from €58,090 to €48,330
- Turnover +€3,254
up €3,254 (+3.4%), from €95,650 to €98,904
- Taxes +€1,932
up €1,932 (+21.2%), from €9,096 to €11,027
- Depreciation +€1,856
up €1,856 (+16.7%), from €11,142 to €12,998
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
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 | €106,908 | €134,059 | +€27,152 | +25.4% |
| Fixed assets | 21/28 | €21,039 | €9,115 | -€11,924 | -56.7% |
| Tangible fixed assets | 22/27 | €20,039 | €8,115 | -€11,924 | -59.5% |
| Plant, machinery and equipment | 23 | €2,863 | €3,512 | +€649 | +22.7% |
| Furniture and vehicles | 24 | €17,176 | €4,603 | -€12,573 | -73.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €85,868 | €124,944 | +€39,076 | +45.5% |
| Amounts receivable within one year | 40/41 | €40,798 | €60,989 | +€20,191 | +49.5% |
| Trade receivables | 40 | €29,415 | €32,567 | +€3,153 | +10.7% |
| Other amounts receivable | 41 | €11,383 | €28,422 | +€17,038 | +149.7% |
| Cash at bank and in hand | 54/58 | €45,071 | €59,799 | +€14,729 | +32.7% |
| Deferred charges and accrued income | 490/1 | - | €4,156 | +€4,156 | |
| Total equity and liabilities | 10/49 | €106,908 | €134,059 | +€27,152 | +25.4% |
| Equity | 10/15 | €91,313 | €37,882 | -€53,431 | -58.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €89,813 | €36,382 | -€53,431 | -59.5% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €89,663 | €36,232 | -€53,431 | -59.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,595 | €96,178 | +€80,583 | +516.7% |
| Amounts payable after more than one year | 17 | €5,203 | €0 | -€5,203 | -100.0% |
| Financial debts | 170/4 | €5,203 | €0 | -€5,203 | -100.0% |
| Amounts payable within one year | 42/48 | €10,392 | €96,178 | +€85,786 | +825.5% |
| Current portion of amounts payable after more than one year | 42 | €5,949 | €4,838 | -€1,111 | -18.7% |
| Trade debts | 44 | €50 | €2,939 | +€2,889 | +5777.7% |
| Suppliers | 440/4 | €50 | €2,939 | +€2,889 | +5777.7% |
| Taxes, remuneration and social security | 45 | €4,393 | €6,205 | +€1,813 | +41.3% |
| Taxes | 450/3 | €4,393 | €4,205 | -€187 | -4.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €82,195 | +€82,195 | |
| Turnover | 70 | €95,650 | €98,904 | +€3,254 | +3.4% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,090 | €48,330 | -€9,760 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,142 | €12,998 | +€1,856 | +16.7% |
| Other operating charges | 640/8 | €561 | €858 | +€296 | +52.8% |
| Gross operating margin | 9900 | €37,560 | €52,792 | +€15,232 | +40.6% |
| Operating profit (loss) | 9901 | €25,857 | €38,936 | +€13,079 | +50.6% |
| Financial income | 75/76B | €0 | €1,095 | +€1,095 | +5474400.0% |
| Recurring financial income | 75 | €0 | €1,095 | +€1,095 | +5474400.0% |
| Financial charges | 65/66B | €1,283 | €240 | -€1,044 | -81.3% |
| Recurring financial charges | 65 | €1,283 | €240 | -€1,044 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €24,574 | €39,792 | +€15,218 | +61.9% |
| Income taxes | 67/77 | €9,096 | €11,027 | +€1,932 | +21.2% |
| Profit (loss) for the period | 9904 | €15,478 | €28,764 | +€13,286 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,478 | €28,764 | +€13,286 | +85.8% |
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 8 October 2026 via checked.be.