PRC: 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.
PRC
Largest movements
- Tangible fixed assets -€12,449
down €12,449 (-3.1%), from €405,573 to €393,124
of which Land and buildings: -€9,780
- Other debts +€27,194
up €27,194 (+469%), from €5,794 to €32,988
- Debts after one year -€17,067
down €17,067 (-5.0%), from €343,383 to €326,316
- Reserves -€16,984
down €16,984 (-17.3%), from €98,132 to €81,148
- Tax, wage and social debts -€5,411
down €5,411 (-43.8%), from €12,368 to €6,957
of which Taxes: -€5,411
- Trade debts +€5,332
up €5,332 (+573%), from €930 to €6,262
- Gross operating margin +€6,259
up €6,259 (+12.7%), from €49,094 to €55,353
- Taxes +€2,042
up €2,042 (+38.7%), from €5,271 to €7,313
- Financial charges -€1,261
down €1,261 (-6.6%), from €19,179 to €17,918
- Other operating charges +€772
up €772 (+22.6%), from €3,418 to €4,190
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 | €482,929 | €475,442 | -€7,487 | -1.6% |
| Fixed assets | 21/28 | €405,573 | €393,124 | -€12,449 | -3.1% |
| Tangible fixed assets | 22/27 | €405,573 | €393,124 | -€12,449 | -3.1% |
| Land and buildings | 22 | €389,372 | €379,592 | -€9,780 | -2.5% |
| Plant, machinery and equipment | 23 | €2,278 | €1,040 | -€1,238 | -54.4% |
| Furniture and vehicles | 24 | €3,949 | €3,207 | -€742 | -18.8% |
| Other tangible fixed assets | 26 | €9,974 | €9,286 | -€688 | -6.9% |
| Current assets | 29/58 | €77,356 | €82,318 | +€4,962 | +6.4% |
| Amounts receivable within one year | 40/41 | €67,366 | €68,267 | +€901 | +1.3% |
| Trade receivables | 40 | €61,075 | €65,648 | +€4,573 | +7.5% |
| Other amounts receivable | 41 | €6,291 | €2,619 | -€3,671 | -58.4% |
| Cash at bank and in hand | 54/58 | €7,981 | €11,800 | +€3,819 | +47.9% |
| Deferred charges and accrued income | 490/1 | €2,010 | €2,251 | +€241 | +12.0% |
| Total equity and liabilities | 10/49 | €482,929 | €475,442 | -€7,487 | -1.6% |
| Equity | 10/15 | €104,332 | €87,348 | -€16,984 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,132 | €81,148 | -€16,984 | -17.3% |
| Distributable reserves | 133 | €98,132 | €81,148 | -€16,984 | -17.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €378,597 | €388,095 | +€9,497 | +2.5% |
| Amounts payable after more than one year | 17 | €343,383 | €326,316 | -€17,067 | -5.0% |
| Financial debts | 170/4 | €343,383 | €326,316 | -€17,067 | -5.0% |
| Amounts payable within one year | 42/48 | €34,034 | €61,765 | +€27,731 | +81.5% |
| Current portion of amounts payable after more than one year | 42 | €14,942 | €15,557 | +€616 | +4.1% |
| Trade debts | 44 | €930 | €6,262 | +€5,332 | +573% |
| Suppliers | 440/4 | €930 | €6,262 | +€5,332 | +573% |
| Taxes, remuneration and social security | 45 | €12,368 | €6,957 | -€5,411 | -43.8% |
| Taxes | 450/3 | €12,368 | €6,957 | -€5,411 | -43.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,794 | €32,988 | +€27,194 | +469% |
| Accrued charges and deferred income | 492/3 | €1,180 | €14 | -€1,167 | -98.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €341 | €195 | -€146 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,300 | €12,449 | +€149 | +1.2% |
| Other operating charges | 640/8 | €3,418 | €4,190 | +€772 | +22.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €49,094 | €55,353 | +€6,259 | +12.7% |
| Operating profit (loss) | 9901 | €33,036 | €38,519 | +€5,483 | +16.6% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €19,179 | €17,918 | -€1,261 | -6.6% |
| Recurring financial charges | 65 | €19,179 | €17,918 | -€1,261 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €13,857 | €20,611 | +€6,754 | +48.7% |
| Income taxes | 67/77 | €5,271 | €7,313 | +€2,042 | +38.7% |
| Profit (loss) for the period | 9904 | €8,586 | €13,298 | +€4,712 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,586 | €13,298 | +€4,712 | +54.9% |
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 15 October 2026 via checked.be.