PPC PRO: 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.
PPC PRO
Largest movements
- Receivables within one year +€2,210
up €2,210 (+9.3%), from €23,665 to €25,874
of which Trade receivables: +€2,216
- Cash -€1,223
down €1,223 (-2.0%), from €61,014 to €59,791
mainly Contributions, distributions and other (-€29,000) and Other debts (-€3,768)
- Tangible fixed assets -€965
down €965 (-33.6%), from €2,876 to €1,911
- Tax, wage and social debts +€5,854
up €5,854 (+194%), from €3,011 to €8,866
- Other debts -€3,768
down €3,768 (-6.7%), from €56,138 to €52,370
- Profit (loss) carried forward -€2,444
down €2,444 (-96.6%), from €2,530 to €86
- Gross operating margin +€15,670
up €15,670 (+69.2%), from €22,629 to €38,299
- Taxes +€3,157
up €3,157 (+68.1%), from €4,637 to €7,795
- Financial charges +€894
up €894 (+212%), from €421 to €1,315
- Other operating charges +€869
up €869 (+109%), from €800 to €1,669
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 | €89,087 | €89,420 | +€333 | +0.4% |
| Fixed assets | 21/28 | €2,876 | €1,911 | -€965 | -33.6% |
| Tangible fixed assets | 22/27 | €2,876 | €1,911 | -€965 | -33.6% |
| Furniture and vehicles | 24 | €2,876 | €1,911 | -€965 | -33.6% |
| Current assets | 29/58 | €86,211 | €87,509 | +€1,298 | +1.5% |
| Amounts receivable within one year | 40/41 | €23,665 | €25,874 | +€2,210 | +9.3% |
| Trade receivables | 40 | €22,453 | €24,669 | +€2,216 | +9.9% |
| Other amounts receivable | 41 | €1,212 | €1,205 | -€6 | -0.5% |
| Cash at bank and in hand | 54/58 | €61,014 | €59,791 | -€1,223 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,532 | €1,844 | +€311 | +20.3% |
| Total equity and liabilities | 10/49 | €89,087 | €89,420 | +€333 | +0.4% |
| Equity | 10/15 | €22,990 | €20,546 | -€2,444 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,530 | €86 | -€2,444 | -96.6% |
| Amounts payable | 17/49 | €66,097 | €68,874 | +€2,777 | +4.2% |
| Amounts payable within one year | 42/48 | €65,709 | €67,816 | +€2,107 | +3.2% |
| Trade debts | 44 | €6,561 | €6,581 | +€20 | +0.3% |
| Suppliers | 440/4 | €6,561 | €6,581 | +€20 | +0.3% |
| Taxes, remuneration and social security | 45 | €3,011 | €8,866 | +€5,854 | +194% |
| Taxes | 450/3 | €3,011 | €8,866 | +€5,854 | +194% |
| Other amounts payable | 47/48 | €56,138 | €52,370 | -€3,768 | -6.7% |
| Accrued charges and deferred income | 492/3 | €387 | €1,058 | +€671 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €965 | +€22 | +2.3% |
| Other operating charges | 640/8 | €800 | €1,669 | +€869 | +109% |
| Gross operating margin | 9900 | €22,629 | €38,299 | +€15,670 | +69.2% |
| Operating profit (loss) | 9901 | €20,885 | €35,665 | +€14,779 | +70.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €421 | €1,315 | +€894 | +212% |
| Recurring financial charges | 65 | €421 | €1,315 | +€894 | +212% |
| Profit (loss) for the period before taxes | 9903 | €20,465 | €34,350 | +€13,886 | +67.9% |
| Income taxes | 67/77 | €4,637 | €7,795 | +€3,157 | +68.1% |
| Profit (loss) for the period | 9904 | €15,827 | €26,556 | +€10,728 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,827 | €26,556 | +€10,728 | +67.8% |
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 14 October 2026 via checked.be.