PP ENTREPRISE: 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.
PP ENTREPRISE
Largest movements
- Cash +€114,020
up €114,020 (+5519.0%), from €2,066 to €116,085
mainly Net result for the year (+€106,219) and Receivables within one year (+€6,473)
- Receivables within one year -€6,473
down €6,473 (-20.1%), from €32,226 to €25,754
of which Trade receivables: -€6,696
- Tangible fixed assets +€4,878
up €4,878 (+504.4%), from €967 to €5,846
of which Plant, machinery and equipment: +€2,468
- Profit (loss) carried forward +€105,386
up €105,386 (+524.5%), from €20,092 to €125,477
- Tax, wage and social debts +€5,798
up €5,798 (+53.0%), from €10,935 to €16,733
of which Taxes: +€8,276
- Trade debts +€2,415
new in 2025: €2,415
- Gross operating margin +€112,990
up €112,990 (+427.2%), from €26,451 to €139,441
- Taxes +€25,320
up €25,320 (+464.0%), from €5,456 to €30,776
- Depreciation +€2,376
up €2,376 (+4105.3%), from €58 to €2,434
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 | €35,259 | €148,458 | +€113,199 | +321.0% |
| Fixed assets | 21/28 | €967 | €5,846 | +€4,878 | +504.4% |
| Tangible fixed assets | 22/27 | €967 | €5,846 | +€4,878 | +504.4% |
| Plant, machinery and equipment | 23 | - | €2,468 | +€2,468 | |
| Furniture and vehicles | 24 | €967 | €3,377 | +€2,410 | +249.2% |
| Current assets | 29/58 | €34,292 | €142,613 | +€108,321 | +315.9% |
| Amounts receivable within one year | 40/41 | €32,226 | €25,754 | -€6,473 | -20.1% |
| Trade receivables | 40 | €32,226 | €25,530 | -€6,696 | -20.8% |
| Other amounts receivable | 41 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €2,066 | €116,085 | +€114,020 | +5519.0% |
| Deferred charges and accrued income | 490/1 | - | €774 | +€774 | |
| Total equity and liabilities | 10/49 | €35,259 | €148,458 | +€113,199 | +321.0% |
| Equity | 10/15 | €23,092 | €128,477 | +€105,386 | +456.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,092 | €125,477 | +€105,386 | +524.5% |
| Amounts payable | 17/49 | €12,168 | €19,981 | +€7,813 | +64.2% |
| Amounts payable within one year | 42/48 | €11,768 | €19,981 | +€8,213 | +69.8% |
| Trade debts | 44 | - | €2,415 | +€2,415 | |
| Suppliers | 440/4 | - | €2,415 | +€2,415 | |
| Taxes, remuneration and social security | 45 | €10,935 | €16,733 | +€5,798 | +53.0% |
| Taxes | 450/3 | €8,456 | €16,733 | +€8,276 | +97.9% |
| Remuneration and social security | 454/9 | €2,478 | - | -€2,478 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €2,434 | +€2,376 | +4105.3% |
| Gross operating margin | 9900 | €26,451 | €139,441 | +€112,990 | +427.2% |
| Operating profit (loss) | 9901 | €26,393 | €137,007 | +€110,614 | +419.1% |
| Financial charges | 65/66B | €12 | €12 | +€0 | +0.6% |
| Recurring financial charges | 65 | €12 | €12 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €26,381 | €136,995 | +€110,614 | +419.3% |
| Income taxes | 67/77 | €5,456 | €30,776 | +€25,320 | +464.0% |
| Profit (loss) for the period | 9904 | €20,925 | €106,219 | +€85,294 | +407.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,925 | €106,219 | +€85,294 | +407.6% |
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 12 October 2026 via checked.be.