PPCOMPUTER: 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.
PPCOMPUTER
Largest movements
- Receivables within one year -€10,482
down €10,482 (-22.4%), from €46,732 to €36,250
of which Trade receivables: -€10,609
- Tangible fixed assets +€10,000
new in 2024: €10,000
- Stocks and contracts +€8,750
up €8,750 (+87.5%), from €10,000 to €18,750
- Receivables after one year -€5,193
down €5,193 (-3.5%), from €148,940 to €143,747
- Profit (loss) carried forward -€19,298
down €19,298 (-24.3%), from €79,560 to €60,262
- Debts after one year +€8,476
up €8,476 (+49.7%), from €17,070 to €25,546
- Trade debts +€6,706
up €6,706 (+12.7%), from €52,671 to €59,377
- Current portion of long-term debt +€3,957
up €3,957 (+65.7%), from €6,026 to €9,983
- Gross operating margin -€17,719
down €17,719 (-38.6%), from €45,937 to €28,218
- Depreciation +€7,397
up €7,397 (+284%), from €2,603 to €10,000
- Taxes +€5,144
up €5,144 (+47.4%), from €10,846 to €15,990
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,087 | €212,133 | +€46 | 0.0% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Tangible fixed assets | 22/27 | - | €10,000 | +€10,000 | |
| Furniture and vehicles | 24 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €212,087 | €202,133 | -€9,954 | -4.7% |
| Amounts receivable after more than one year | 29 | €148,940 | €143,747 | -€5,193 | -3.5% |
| Trade receivables | 290 | €148,940 | €143,747 | -€5,193 | -3.5% |
| Stocks and contracts in progress | 3 | €10,000 | €18,750 | +€8,750 | +87.5% |
| Stocks | 30/36 | €10,000 | €18,750 | +€8,750 | +87.5% |
| Amounts receivable within one year | 40/41 | €46,732 | €36,250 | -€10,482 | -22.4% |
| Trade receivables | 40 | €46,656 | €36,047 | -€10,609 | -22.7% |
| Other amounts receivable | 41 | €76 | €203 | +€127 | +167% |
| Cash at bank and in hand | 54/58 | €5,304 | €3,386 | -€1,918 | -36.2% |
| Deferred charges and accrued income | 490/1 | €1,111 | - | -€1,111 | |
| Total equity and liabilities | 10/49 | €212,087 | €212,133 | +€46 | 0.0% |
| Equity | 10/15 | €117,670 | €98,372 | -€19,298 | -16.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,560 | €60,262 | -€19,298 | -24.3% |
| Amounts payable | 17/49 | €94,418 | €113,762 | +€19,344 | +20.5% |
| Amounts payable after more than one year | 17 | €17,070 | €25,546 | +€8,476 | +49.7% |
| Financial debts | 170/4 | €17,070 | €25,546 | +€8,476 | +49.7% |
| Amounts payable within one year | 42/48 | €77,348 | €88,216 | +€10,868 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €6,026 | €9,983 | +€3,957 | +65.7% |
| Trade debts | 44 | €52,671 | €59,377 | +€6,706 | +12.7% |
| Suppliers | 440/4 | €52,671 | €59,377 | +€6,706 | +12.7% |
| Taxes, remuneration and social security | 45 | €18,464 | €17,361 | -€1,103 | -6.0% |
| Taxes | 450/3 | €18,464 | €17,361 | -€1,103 | -6.0% |
| Other amounts payable | 47/48 | €186 | €1,495 | +€1,309 | +705% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,603 | €10,000 | +€7,397 | +284% |
| Other operating charges | 640/8 | €775 | €825 | +€50 | +6.4% |
| Gross operating margin | 9900 | €45,937 | €28,218 | -€17,719 | -38.6% |
| Operating profit (loss) | 9901 | €42,558 | €17,393 | -€25,166 | -59.1% |
| Financial income | 75/76B | €1,684 | €1,334 | -€351 | -20.8% |
| Recurring financial income | 75 | €1,684 | €1,334 | -€351 | -20.8% |
| Financial charges | 65/66B | €2,070 | €2,035 | -€36 | -1.7% |
| Recurring financial charges | 65 | €2,070 | €2,035 | -€36 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €42,172 | €16,692 | -€25,480 | -60.4% |
| Income taxes | 67/77 | €10,846 | €15,990 | +€5,144 | +47.4% |
| Profit (loss) for the period | 9904 | €31,326 | €702 | -€30,624 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,326 | €702 | -€30,624 | -97.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.