PS LIVING: 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.
PS LIVING
Largest movements
- Tangible fixed assets +€97,601
up €97,601 (+5.2%), from €1.9m to €2.0m
of which Land and buildings: +€104,277
- Receivables within one year -€21,596
down €21,596 (-48.8%), from €44,229 to €22,633
of which Trade receivables: -€19,180
- Short-term financial debts +€163,162
up €163,162 (+8,754%), from €1,864 to €165,026
- Debts after one year -€24,308
down €24,308 (-8.7%), from €279,548 to €255,239
of which Financial debts: -€25,589
- Other debts -€20,934
down €20,934 (-42.1%), from €49,772 to €28,839
- Gross operating margin -€61,565
down €61,565 (-33.0%), from €186,360 to €124,796
- Depreciation +€35,189
up €35,189 (+47.7%), from €73,847 to €109,036
- Taxes -€20,438
down €20,438 (-87.6%), from €23,324 to €2,887
- Financial charges +€3,453
up €3,453 (+28.7%), from €12,022 to €15,475
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 | €1,961,966 | €2,063,866 | +€101,900 | +5.2% |
| Fixed assets | 21/28 | €1,883,228 | €1,980,829 | +€97,601 | +5.2% |
| Tangible fixed assets | 22/27 | €1,881,978 | €1,979,579 | +€97,601 | +5.2% |
| Land and buildings | 22 | €1,875,303 | €1,979,579 | +€104,277 | +5.6% |
| Plant, machinery and equipment | 23 | €633 | €0 | -€633 | -100% |
| Furniture and vehicles | 24 | €6,042 | €0 | -€6,042 | -100% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €78,737 | €83,036 | +€4,299 | +5.5% |
| Amounts receivable within one year | 40/41 | €44,229 | €22,633 | -€21,596 | -48.8% |
| Trade receivables | 40 | €19,180 | €0 | -€19,180 | -100% |
| Other amounts receivable | 41 | €25,048 | €22,633 | -€2,415 | -9.6% |
| Current investments | 50/53 | €5,349 | €20,589 | +€15,240 | +285% |
| Cash at bank and in hand | 54/58 | €20,864 | €16,915 | -€3,949 | -18.9% |
| Deferred charges and accrued income | 490/1 | €8,296 | €22,900 | +€14,604 | +176% |
| Total equity and liabilities | 10/49 | €1,961,966 | €2,063,866 | +€101,900 | +5.2% |
| Equity | 10/15 | €1,593,917 | €1,580,915 | -€13,002 | -0.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,568,917 | €1,555,915 | -€13,002 | -0.8% |
| Distributable reserves | 133 | €1,568,917 | €1,555,915 | -€13,002 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €368,048 | €482,951 | +€114,903 | +31.2% |
| Amounts payable after more than one year | 17 | €279,548 | €255,239 | -€24,308 | -8.7% |
| Financial debts | 170/4 | €268,877 | €243,288 | -€25,589 | -9.5% |
| Other amounts payable | 178/9 | €10,671 | €11,951 | +€1,281 | +12.0% |
| Amounts payable within one year | 42/48 | €88,501 | €227,712 | +€139,211 | +157% |
| Current portion of amounts payable after more than one year | 42 | €26,681 | €25,633 | -€1,048 | -3.9% |
| Financial debts | 43 | €1,864 | €165,026 | +€163,162 | +8,754% |
| Credit institutions | 430/8 | €1,864 | €165,026 | +€163,162 | +8,754% |
| Trade debts | 44 | €8,384 | €6,414 | -€1,970 | -23.5% |
| Suppliers | 440/4 | €8,384 | €6,414 | -€1,970 | -23.5% |
| Taxes, remuneration and social security | 45 | €1,800 | €1,800 | = | 0.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €49,772 | €28,839 | -€20,934 | -42.1% |
| Non-recurring operating income | 76A | €34,500 | €70,371 | +€35,871 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,847 | €109,036 | +€35,189 | +47.7% |
| Other operating charges | 640/8 | €9,177 | €10,776 | +€1,599 | +17.4% |
| Non-recurring operating charges | 66A | €8,625 | €0 | -€8,625 | -100% |
| Gross operating margin | 9900 | €186,360 | €124,796 | -€61,565 | -33.0% |
| Operating profit (loss) | 9901 | €94,711 | €4,983 | -€89,727 | -94.7% |
| Financial income | 75/76B | €370 | €376 | +€6 | +1.6% |
| Recurring financial income | 75 | €370 | €376 | +€6 | +1.6% |
| Financial charges | 65/66B | €12,022 | €15,475 | +€3,453 | +28.7% |
| Recurring financial charges | 65 | €12,022 | €15,475 | +€3,453 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €83,059 | -€10,116 | -€93,175 | |
| Income taxes | 67/77 | €23,324 | €2,887 | -€20,438 | -87.6% |
| Profit (loss) for the period | 9904 | €59,735 | -€13,002 | -€72,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,735 | -€13,002 | -€72,737 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.