PSKN BUSINESS: 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.
PSKN BUSINESS
Largest movements
- Cash -€1,819
down €1,819 (-99.7%), from €1,825 to €6
mainly Tax, wage and social debts (-€1,085) and Net result for the year (-€888)
- Receivables within one year -€585
down €585 (-7.7%), from €7,621 to €7,036
of which Trade receivables: -€875
- Deferred charges and accrued income +€431
new in 2024: €431
- Tax, wage and social debts -€1,085
down €1,085 (-91.3%), from €1,189 to €104
- Profit (loss) carried forward -€888
down €888 (-10.8%), from €8,256 to €7,367
- Gross operating margin -€2,543
down €2,543, from €1,599 to -€944
- Other operating charges -€2,433
down €2,433 (-94.5%), from €2,574 to €141
- Financial income +€431
up €431 (+4,306,800%), from €0 to €431
- Financial charges +€144
up €144 (+159%), from €91 to €235
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 | €9,446 | €7,472 | -€1,974 | -20.9% |
| Current assets | 29/58 | €9,446 | €7,472 | -€1,974 | -20.9% |
| Amounts receivable within one year | 40/41 | €7,621 | €7,036 | -€585 | -7.7% |
| Trade receivables | 40 | €875 | - | -€875 | |
| Other amounts receivable | 41 | €6,746 | €7,036 | +€290 | +4.3% |
| Cash at bank and in hand | 54/58 | €1,825 | €6 | -€1,819 | -99.7% |
| Deferred charges and accrued income | 490/1 | - | €431 | +€431 | |
| Total equity and liabilities | 10/49 | €9,446 | €7,472 | -€1,974 | -20.9% |
| Equity | 10/15 | €8,257 | €7,368 | -€888 | -10.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,256 | €7,367 | -€888 | -10.8% |
| Amounts payable | 17/49 | €1,189 | €104 | -€1,085 | -91.3% |
| Amounts payable within one year | 42/48 | €1,189 | €104 | -€1,085 | -91.3% |
| Taxes, remuneration and social security | 45 | €1,189 | €104 | -€1,085 | -91.3% |
| Taxes | 450/3 | €1,189 | €104 | -€1,085 | -91.3% |
| Other operating charges | 640/8 | €2,574 | €141 | -€2,433 | -94.5% |
| Gross operating margin | 9900 | €1,599 | -€944 | -€2,543 | |
| Operating profit (loss) | 9901 | -€974 | -€1,084 | -€110 | -11.3% |
| Financial income | 75/76B | €0 | €431 | +€431 | +4,306,800% |
| Recurring financial income | 75 | €0 | €431 | +€431 | +4,306,800% |
| Financial charges | 65/66B | €91 | €235 | +€144 | +159% |
| Recurring financial charges | 65 | €91 | €235 | +€144 | +159% |
| Profit (loss) for the period before taxes | 9903 | -€1,065 | -€888 | +€176 | +16.6% |
| Profit (loss) for the period | 9904 | -€1,065 | -€888 | +€176 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,065 | -€888 | +€176 | +16.6% |
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 30 October 2026 via checked.be.