PP ROI: 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 ROI
Largest movements
- Receivables within one year -€49,483
no longer reported in 2025 (was €49,483)
- Cash -€13,428
down €13,428 (-78.7%), from €17,059 to €3,630
mainly Other debts (-€54,237) and Tax, wage and social debts (-€5,372)
- Tangible fixed assets -€2,650
down €2,650 (-7.5%), from €35,309 to €32,660
of which Other tangible fixed assets: -€2,440
- Other debts -€54,237
down €54,237 (-76.8%), from €70,620 to €16,383
- Tax, wage and social debts -€5,372
down €5,372 (-94.2%), from €5,702 to €330
of which Remuneration and social security: -€3,252
- Profit (loss) carried forward -€4,775
down €4,775 (-43.1%), from €11,078 to €6,304
- Trade debts -€1,624
down €1,624 (-90.9%), from €1,787 to €162
- Gross operating margin -€24,546
down €24,546 (-55.1%), from €44,576 to €20,030
- Staff costs -€21,604
down €21,604 (-55.0%), from €39,248 to €17,644
- Financial income -€2,393
no longer reported in 2025 (was €2,393)
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 | €108,298 | €42,290 | -€66,008 | -61.0% |
| Fixed assets | 21/28 | €41,309 | €38,660 | -€2,650 | -6.4% |
| Tangible fixed assets | 22/27 | €35,309 | €32,660 | -€2,650 | -7.5% |
| Furniture and vehicles | 24 | €418 | €209 | -€209 | -50.1% |
| Other tangible fixed assets | 26 | €34,891 | €32,451 | -€2,440 | -7.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €66,989 | €3,630 | -€63,359 | -94.6% |
| Amounts receivable within one year | 40/41 | €49,483 | - | -€49,483 | |
| Other amounts receivable | 41 | €49,483 | - | -€49,483 | |
| Cash at bank and in hand | 54/58 | €17,059 | €3,630 | -€13,428 | -78.7% |
| Deferred charges and accrued income | 490/1 | €447 | - | -€447 | |
| Total equity and liabilities | 10/49 | €108,298 | €42,290 | -€66,008 | -61.0% |
| Equity | 10/15 | €30,189 | €25,415 | -€4,775 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €511 | €511 | = | 0.0% |
| Distributable reserves | 133 | €511 | €511 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,078 | €6,304 | -€4,775 | -43.1% |
| Amounts payable | 17/49 | €78,109 | €16,875 | -€61,233 | -78.4% |
| Amounts payable within one year | 42/48 | €78,109 | €16,875 | -€61,233 | -78.4% |
| Trade debts | 44 | €1,787 | €162 | -€1,624 | -90.9% |
| Suppliers | 440/4 | €1,787 | €162 | -€1,624 | -90.9% |
| Taxes, remuneration and social security | 45 | €5,702 | €330 | -€5,372 | -94.2% |
| Taxes | 450/3 | €2,120 | - | -€2,120 | |
| Remuneration and social security | 454/9 | €3,582 | €330 | -€3,252 | -90.8% |
| Other amounts payable | 47/48 | €70,620 | €16,383 | -€54,237 | -76.8% |
| Remuneration, social security and pensions | 62 | €39,248 | €17,644 | -€21,604 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €6,447 | -€182 | -2.7% |
| Other operating charges | 640/8 | €520 | €584 | +€64 | +12.3% |
| Gross operating margin | 9900 | €44,576 | €20,030 | -€24,546 | -55.1% |
| Operating profit (loss) | 9901 | -€1,821 | -€4,645 | -€2,823 | -155% |
| Financial income | 75/76B | €2,393 | - | -€2,393 | |
| Recurring financial income | 75 | €2,393 | - | -€2,393 | |
| Financial charges | 65/66B | €88 | €130 | +€42 | +47.6% |
| Recurring financial charges | 65 | €88 | €130 | +€42 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €484 | -€4,775 | -€5,258 | |
| Income taxes | 67/77 | €326 | - | -€326 | |
| Profit (loss) for the period | 9904 | €157 | -€4,775 | -€4,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €157 | -€4,775 | -€4,932 |
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 17 October 2026 via checked.be.