PPBC: 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.
PPBC
Largest movements
- Receivables within one year -€6,262
down €6,262 (-11.5%), from €54,513 to €48,251
- Profit (loss) carried forward -€7,238
down €7,238 (-24.0%), from -€30,175 to -€37,413
- Short-term financial debts +€2,575
up €2,575 (+12.4%), from €20,753 to €23,327
- Trade debts -€1,281
down €1,281 (-63.3%), from €2,023 to €743
- Gross operating margin +€1,044
up €1,044 (+22.2%), from -€4,709 to -€3,665
- Other operating charges -€435
down €435 (-34.6%), from €1,258 to €823
- Financial charges +€137
up €137 (+6.0%), from €2,296 to €2,433
- Depreciation -€80
no longer reported in 2025 (was €80)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,139 | €48,982 | -€6,157 | -11.2% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €54,939 | €48,782 | -€6,157 | -11.2% |
| Amounts receivable within one year | 40/41 | €54,513 | €48,251 | -€6,262 | -11.5% |
| Other amounts receivable | 41 | €54,513 | €48,251 | -€6,262 | -11.5% |
| Current investments | 50/53 | €42 | €42 | +€0 | +0.7% |
| Deferred charges and accrued income | 490/1 | €385 | €489 | +€105 | +27.2% |
| Total equity and liabilities | 10/49 | €55,139 | €48,982 | -€6,157 | -11.2% |
| Equity | 10/15 | €31,529 | €24,291 | -€7,238 | -23.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €11,704 | €11,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €6,704 | €6,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,175 | -€37,413 | -€7,238 | -24.0% |
| Amounts payable | 17/49 | €23,610 | €24,691 | +€1,081 | +4.6% |
| Amounts payable within one year | 42/48 | €23,310 | €24,691 | +€1,381 | +5.9% |
| Financial debts | 43 | €20,753 | €23,327 | +€2,575 | +12.4% |
| Credit institutions | 430/8 | €20,753 | €23,327 | +€2,575 | +12.4% |
| Trade debts | 44 | €2,023 | €743 | -€1,281 | -63.3% |
| Suppliers | 440/4 | €2,023 | €743 | -€1,281 | -63.3% |
| Taxes, remuneration and social security | 45 | €534 | €622 | +€88 | +16.4% |
| Taxes | 450/3 | €534 | €622 | +€88 | +16.4% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | - | -€80 | |
| Other operating charges | 640/8 | €1,258 | €823 | -€435 | -34.6% |
| Gross operating margin | 9900 | -€4,709 | -€3,665 | +€1,044 | +22.2% |
| Operating profit (loss) | 9901 | -€6,047 | -€4,488 | +€1,559 | +25.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,296 | €2,433 | +€137 | +6.0% |
| Recurring financial charges | 65 | €2,296 | €2,433 | +€137 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,343 | -€6,921 | +€1,422 | +17.0% |
| Income taxes | 67/77 | €304 | €317 | +€13 | +4.2% |
| Profit (loss) for the period | 9904 | -€8,647 | -€7,238 | +€1,409 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,647 | -€7,238 | +€1,409 | +16.3% |
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 7 October 2026 via checked.be.