PNL COMPUTERS: 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.
PNL COMPUTERS
Largest movements
- Receivables within one year +€61,839
up €61,839 (+27.9%), from €221,582 to €283,421
of which Other amounts receivable: +€259,899
- Stocks and contracts -€17,401
no longer reported in 2025 (was €17,401)
- Tangible fixed assets -€10,233
down €10,233 (-50.0%), from €20,466 to €10,233
- Cash -€6,799
down €6,799 (-14.4%), from €47,236 to €40,436
mainly Receivables within one year (-€61,839) and Debts after one year (-€11,942)
- Current portion of long-term debt +€17,777
up €17,777 (+158%), from €11,234 to €29,010
- Reserves +€12,679
up €12,679 (+10.4%), from €122,102 to €134,782
of which Distributable reserves: +€12,679
- Debts after one year -€11,942
down €11,942 (-89.8%), from €13,299 to €1,357
- Trade debts +€10,290
up €10,290 (+9.4%), from €109,496 to €119,786
- Gross operating margin +€133,247
up €133,247 (+123%), from €108,203 to €241,450
- Staff costs +€122,740
up €122,740 (+141%), from €86,990 to €209,730
- Taxes +€3,015
up €3,015 (+92.1%), from €3,274 to €6,289
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 | €312,464 | €339,051 | +€26,587 | +8.5% |
| Fixed assets | 21/28 | €25,427 | €15,194 | -€10,233 | -40.2% |
| Tangible fixed assets | 22/27 | €20,466 | €10,233 | -€10,233 | -50.0% |
| Land and buildings | 22 | €20,466 | €10,233 | -€10,233 | -50.0% |
| Financial fixed assets | 28 | €4,961 | €4,961 | = | 0.0% |
| Current assets | 29/58 | €287,037 | €323,857 | +€36,820 | +12.8% |
| Stocks and contracts in progress | 3 | €17,401 | - | -€17,401 | |
| Stocks | 30/36 | €17,401 | - | -€17,401 | |
| Amounts receivable within one year | 40/41 | €221,582 | €283,421 | +€61,839 | +27.9% |
| Trade receivables | 40 | €221,582 | €23,522 | -€198,060 | -89.4% |
| Other amounts receivable | 41 | - | €259,899 | +€259,899 | |
| Cash at bank and in hand | 54/58 | €47,236 | €40,436 | -€6,799 | -14.4% |
| Deferred charges and accrued income | 490/1 | €818 | - | -€818 | |
| Total equity and liabilities | 10/49 | €312,464 | €339,051 | +€26,587 | +8.5% |
| Equity | 10/15 | €141,102 | €153,782 | +€12,679 | +9.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €122,102 | €134,782 | +€12,679 | +10.4% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | - | €1,900 | +€1,900 | |
| Distributable reserves | 133 | €120,202 | €132,882 | +€12,679 | +10.5% |
| Amounts payable | 17/49 | €171,361 | €185,269 | +€13,908 | +8.1% |
| Amounts payable after more than one year | 17 | €13,299 | €1,357 | -€11,942 | -89.8% |
| Financial debts | 170/4 | €13,299 | €1,357 | -€11,942 | -89.8% |
| Amounts payable within one year | 42/48 | €156,243 | €183,912 | +€27,669 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €11,234 | €29,010 | +€17,777 | +158% |
| Trade debts | 44 | €109,496 | €119,786 | +€10,290 | +9.4% |
| Suppliers | 440/4 | €109,496 | €119,786 | +€10,290 | +9.4% |
| Taxes, remuneration and social security | 45 | €34,863 | €34,465 | -€398 | -1.1% |
| Taxes | 450/3 | €18,451 | €19,832 | +€1,382 | +7.5% |
| Remuneration and social security | 454/9 | €16,413 | €14,633 | -€1,780 | -10.8% |
| Other amounts payable | 47/48 | €650 | €650 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,819 | - | -€1,819 | |
| Remuneration, social security and pensions | 62 | €86,990 | €209,730 | +€122,740 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,233 | €10,233 | = | 0.0% |
| Other operating charges | 640/8 | €1,094 | €881 | -€213 | -19.4% |
| Gross operating margin | 9900 | €108,203 | €241,450 | +€133,247 | +123% |
| Operating profit (loss) | 9901 | €9,886 | €20,606 | +€10,720 | +108% |
| Financial charges | 65/66B | €2,354 | €1,637 | -€716 | -30.4% |
| Recurring financial charges | 65 | €2,354 | €1,637 | -€716 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €7,533 | €18,968 | +€11,436 | +152% |
| Income taxes | 67/77 | €3,274 | €6,289 | +€3,015 | +92.1% |
| Profit (loss) for the period | 9904 | €4,259 | €12,679 | +€8,420 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €4,259 | €12,679 | +€8,420 | +198% |
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 19 October 2026 via checked.be.