PNG: 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.
PNG
Largest movements
- Receivables within one year -€328
down €328 (-1.2%), from €27,548 to €27,220
- Profit (loss) carried forward -€4,633
down €4,633 (-40.3%), from €11,492 to €6,860
- Provisions +€3,500
new in 2024: €3,500
- Trade debts +€375
up €375 (+18.3%), from €2,050 to €2,425
- Gross operating margin -€9,164
down €9,164, from €7,470 to -€1,694
- Financial income +€175
up €175 (+11.8%), from €1,484 to €1,660
- Other operating charges +€155
up €155 (+16.4%), from €943 to €1,098
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.
Derived cash bridge
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 | €27,801 | €27,228 | -€573 | -2.1% |
| Current assets | 29/58 | €27,801 | €27,228 | -€573 | -2.1% |
| Amounts receivable within one year | 40/41 | €27,548 | €27,220 | -€328 | -1.2% |
| Other amounts receivable | 41 | €27,548 | €27,220 | -€328 | -1.2% |
| Cash at bank and in hand | 54/58 | €254 | €8 | -€246 | -96.8% |
| Total equity and liabilities | 10/49 | €27,801 | €27,228 | -€573 | -2.1% |
| Equity | 10/15 | €25,751 | €21,119 | -€4,633 | -18.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,492 | €6,860 | -€4,633 | -40.3% |
| Provisions and deferred taxes | 16 | - | €3,500 | +€3,500 | |
| Provisions for liabilities and charges | 160/5 | - | €3,500 | +€3,500 | |
| Other liabilities and charges | 164/5 | - | €3,500 | +€3,500 | |
| Amounts payable | 17/49 | €2,050 | €2,610 | +€560 | +27.3% |
| Amounts payable within one year | 42/48 | €2,050 | €2,425 | +€375 | +18.3% |
| Trade debts | 44 | €2,050 | €2,425 | +€375 | +18.3% |
| Suppliers | 440/4 | €2,050 | €2,425 | +€375 | +18.3% |
| Accrued charges and deferred income | 492/3 | - | €185 | +€185 | |
| Other operating charges | 640/8 | €943 | €1,098 | +€155 | +16.4% |
| Non-recurring operating charges | 66A | - | €3,500 | +€3,500 | |
| Gross operating margin | 9900 | €7,470 | -€1,694 | -€9,164 | |
| Operating profit (loss) | 9901 | €6,526 | -€6,292 | -€12,819 | |
| Financial income | 75/76B | €1,484 | €1,660 | +€175 | +11.8% |
| Recurring financial income | 75 | €1,484 | €1,660 | +€175 | +11.8% |
| Financial charges | 65/66B | €24 | - | -€24 | |
| Recurring financial charges | 65 | €24 | - | -€24 | |
| Profit (loss) for the period before taxes | 9903 | €7,987 | -€4,633 | -€12,619 | |
| Profit (loss) for the period | 9904 | €7,987 | -€4,633 | -€12,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,987 | -€4,633 | -€12,619 |
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 24 October 2026 via checked.be.