PTE: 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.
PTE
Largest movements
- Tangible fixed assets -€28,173
down €28,173 (-10.1%), from €279,226 to €251,054
of which Land and buildings: -€26,110
- Receivables within one year +€18,285
up €18,285 (+167.7%), from €10,903 to €29,188
of which Trade receivables: +€18,285
- Deferred charges and accrued income +€15,415
up €15,415 (+544.2%), from €2,833 to €18,248
- Cash -€7,025
down €7,025 (-76.8%), from €9,144 to €2,119
mainly Receivables within one year (-€18,285) and Deferred charges and accrued income (-€15,415)
- Accrued charges and deferred income +€12,502
up €12,502, from €0 to €12,502
- Tax, wage and social debts -€6,785
down €6,785 (-90.2%), from €7,519 to €734
- Other debts -€4,996
down €4,996 (-3.2%), from €154,215 to €149,219
- Reserves -€3,169
down €3,169 (-2.8%), from €112,155 to €108,987
of which Distributable reserves: -€3,169
- Gross operating margin -€6,949
down €6,949 (-14.9%), from €46,607 to €39,658
- Financial charges +€3,667
up €3,667 (+41.7%), from €8,805 to €12,473
- Taxes -€3,259
down €3,259 (-97.5%), from €3,342 to €83
- Other operating charges -€2,999
down €2,999 (-41.9%), from €7,151 to €4,152
- Depreciation +€1,259
up €1,259 (+5.1%), from €24,920 to €26,179
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 | €302,106 | €300,609 | -€1,497 | -0.5% |
| Fixed assets | 21/28 | €279,226 | €251,054 | -€28,173 | -10.1% |
| Tangible fixed assets | 22/27 | €279,226 | €251,054 | -€28,173 | -10.1% |
| Land and buildings | 22 | €273,702 | €247,592 | -€26,110 | -9.5% |
| Plant, machinery and equipment | 23 | €2,910 | €2,302 | -€608 | -20.9% |
| Furniture and vehicles | 24 | €2,614 | €1,159 | -€1,455 | -55.6% |
| Current assets | 29/58 | €22,880 | €49,555 | +€26,676 | +116.6% |
| Amounts receivable within one year | 40/41 | €10,903 | €29,188 | +€18,285 | +167.7% |
| Trade receivables | 40 | €10,503 | €28,788 | +€18,285 | +174.1% |
| Other amounts receivable | 41 | €400 | €400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,144 | €2,119 | -€7,025 | -76.8% |
| Deferred charges and accrued income | 490/1 | €2,833 | €18,248 | +€15,415 | +544.2% |
| Total equity and liabilities | 10/49 | €302,106 | €300,609 | -€1,497 | -0.5% |
| Equity | 10/15 | €131,155 | €127,987 | -€3,169 | -2.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €112,155 | €108,987 | -€3,169 | -2.8% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €110,255 | €107,087 | -€3,169 | -2.9% |
| Amounts payable | 17/49 | €170,951 | €172,622 | +€1,671 | +1.0% |
| Amounts payable within one year | 42/48 | €170,951 | €160,120 | -€10,831 | -6.3% |
| Trade debts | 44 | €9,217 | €10,167 | +€949 | +10.3% |
| Suppliers | 440/4 | €9,217 | €10,167 | +€949 | +10.3% |
| Taxes, remuneration and social security | 45 | €7,519 | €734 | -€6,785 | -90.2% |
| Taxes | 450/3 | €7,519 | €734 | -€6,785 | -90.2% |
| Other amounts payable | 47/48 | €154,215 | €149,219 | -€4,996 | -3.2% |
| Accrued charges and deferred income | 492/3 | €0 | €12,502 | +€12,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,920 | €26,179 | +€1,259 | +5.1% |
| Other operating charges | 640/8 | €7,151 | €4,152 | -€2,999 | -41.9% |
| Gross operating margin | 9900 | €46,607 | €39,658 | -€6,949 | -14.9% |
| Operating profit (loss) | 9901 | €14,536 | €9,327 | -€5,209 | -35.8% |
| Financial income | 75/76B | €3 | €61 | +€58 | +2150.7% |
| Recurring financial income | 75 | €3 | €61 | +€58 | +2150.7% |
| Financial charges | 65/66B | €8,805 | €12,473 | +€3,667 | +41.7% |
| Recurring financial charges | 65 | €8,805 | €12,473 | +€3,667 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €5,733 | -€3,085 | -€8,818 | |
| Income taxes | 67/77 | €3,342 | €83 | -€3,259 | -97.5% |
| Profit (loss) for the period | 9904 | €2,391 | -€3,169 | -€5,559 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,391 | -€3,169 | -€5,559 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.