PT ENGINEERING: what changed
Two fiscal 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.
PT ENGINEERING
Largest movements
- Cash +€37,743
up €37,743 (+141.9%), from €26,590 to €64,333
mainly Net result for the year (+€28,919) and Tax, wage and social debts (+€10,388)
- Receivables within one year -€3,861
down €3,861 (-22.5%), from €17,165 to €13,304
- Tangible fixed assets +€1,536
up €1,536 (+46.9%), from €3,277 to €4,813
- Profit (loss) carried forward +€28,919
up €28,919 (+114.8%), from €25,197 to €54,116
- Tax, wage and social debts +€10,388
up €10,388 (+86.7%), from €11,979 to €22,367
of which Taxes: +€7,410
- Other debts -€4,400
down €4,400 (-51.1%), from €8,605 to €4,205
- Trade debts +€1,365
up €1,365 (+519.1%), from €263 to €1,628
- Gross operating margin +€26,279
up €26,279 (+203.3%), from €12,925 to €39,204
- Taxes +€5,480
up €5,480 (+204.1%), from €2,686 to €8,166
- Other operating charges -€2,779
down €2,779 (-72.7%), from €3,824 to €1,045
- Depreciation +€825
up €825 (+134.6%), from €613 to €1,438
- Financial income +€500
new in 2025: €500
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.
Cash bridge derived
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 | €48,518 | €84,315 | +€35,798 | +73.8% |
| Fixed assets | 21/28 | €3,277 | €4,813 | +€1,536 | +46.9% |
| Tangible fixed assets | 22/27 | €3,277 | €4,813 | +€1,536 | +46.9% |
| Plant, machinery and equipment | 23 | €3,277 | €4,813 | +€1,536 | +46.9% |
| Current assets | 29/58 | €45,240 | €79,502 | +€34,262 | +75.7% |
| Amounts receivable within one year | 40/41 | €17,165 | €13,304 | -€3,861 | -22.5% |
| Trade receivables | 40 | €17,165 | €13,304 | -€3,861 | -22.5% |
| Cash at bank and in hand | 54/58 | €26,590 | €64,333 | +€37,743 | +141.9% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,865 | +€380 | +25.6% |
| Total equity and liabilities | 10/49 | €48,518 | €84,315 | +€35,798 | +73.8% |
| Equity | 10/15 | €27,197 | €56,116 | +€28,919 | +106.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,197 | €54,116 | +€28,919 | +114.8% |
| Amounts payable | 17/49 | €21,321 | €28,199 | +€6,878 | +32.3% |
| Amounts payable within one year | 42/48 | €20,846 | €28,199 | +€7,353 | +35.3% |
| Trade debts | 44 | €263 | €1,628 | +€1,365 | +519.1% |
| Suppliers | 440/4 | €263 | €1,628 | +€1,365 | +519.1% |
| Taxes, remuneration and social security | 45 | €11,979 | €22,367 | +€10,388 | +86.7% |
| Taxes | 450/3 | €11,979 | €19,389 | +€7,410 | +61.9% |
| Remuneration and social security | 454/9 | - | €2,978 | +€2,978 | |
| Other amounts payable | 47/48 | €8,605 | €4,205 | -€4,400 | -51.1% |
| Accrued charges and deferred income | 492/3 | €475 | - | -€475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €1,438 | +€825 | +134.6% |
| Other operating charges | 640/8 | €3,824 | €1,045 | -€2,779 | -72.7% |
| Gross operating margin | 9900 | €12,925 | €39,204 | +€26,279 | +203.3% |
| Operating profit (loss) | 9901 | €8,488 | €36,721 | +€28,233 | +332.6% |
| Financial income | 75/76B | - | €500 | +€500 | |
| Recurring financial income | 75 | - | €500 | +€500 | |
| Financial charges | 65/66B | €154 | €136 | -€18 | -11.9% |
| Recurring financial charges | 65 | €154 | €136 | -€18 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €8,334 | €37,085 | +€28,752 | +345.0% |
| Income taxes | 67/77 | €2,686 | €8,166 | +€5,480 | +204.1% |
| Profit (loss) for the period | 9904 | €5,648 | €28,919 | +€23,271 | +412.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,648 | €28,919 | +€23,271 | +412.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.