PTP CONCEPT: 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.
PTP CONCEPT
Largest movements
- Receivables within one year -€17,492
down €17,492 (-68.7%), from €25,460 to €7,968
of which Trade receivables: -€13,104
- Cash +€15,670
up €15,670 (+116.4%), from €13,457 to €29,127
mainly Receivables within one year (+€17,492) and Other debts (+€8,500)
- Tangible fixed assets -€6,271
down €6,271 (-29.4%), from €21,339 to €15,068
- Deferred charges and accrued income +€1,016
up €1,016 (+191.7%), from €530 to €1,546
- Trade debts -€10,615
down €10,615 (-74.5%), from €14,250 to €3,635
- Other debts +€8,500
new in 2025: €8,500
- Profit (loss) carried forward -€5,177
down €5,177 (-16.0%), from €32,260 to €27,082
- Tax, wage and social debts +€5,087
up €5,087 (+95.5%), from €5,326 to €10,413
- Debts after one year -€5,051
down €5,051 (-56.2%), from €8,983 to €3,932
- Gross operating margin +€5,426
up €5,426 (+10.1%), from €53,573 to €58,999
- Staff costs -€3,847
down €3,847 (-9.7%), from €39,586 to €35,740
- Other operating charges +€3,534
new in 2025: €3,534
- Financial charges +€2,736
up €2,736 (+77.8%), from €3,516 to €6,252
- Depreciation +€2,639
up €2,639 (+72.6%), from €3,633 to €6,271
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 | €67,518 | €60,473 | -€7,045 | -10.4% |
| Fixed assets | 21/28 | €21,339 | €15,068 | -€6,271 | -29.4% |
| Tangible fixed assets | 22/27 | €21,339 | €15,068 | -€6,271 | -29.4% |
| Furniture and vehicles | 24 | €21,339 | €15,068 | -€6,271 | -29.4% |
| Current assets | 29/58 | €46,179 | €45,405 | -€774 | -1.7% |
| Stocks and contracts in progress | 3 | €6,732 | €6,764 | +€32 | +0.5% |
| Stocks | 30/36 | €6,732 | €6,764 | +€32 | +0.5% |
| Amounts receivable within one year | 40/41 | €25,460 | €7,968 | -€17,492 | -68.7% |
| Trade receivables | 40 | €14,744 | €1,640 | -€13,104 | -88.9% |
| Other amounts receivable | 41 | €10,716 | €6,328 | -€4,388 | -40.9% |
| Cash at bank and in hand | 54/58 | €13,457 | €29,127 | +€15,670 | +116.4% |
| Deferred charges and accrued income | 490/1 | €530 | €1,546 | +€1,016 | +191.7% |
| Total equity and liabilities | 10/49 | €67,518 | €60,473 | -€7,045 | -10.4% |
| Equity | 10/15 | €34,120 | €28,942 | -€5,177 | -15.2% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,260 | €27,082 | -€5,177 | -16.0% |
| Amounts payable | 17/49 | €33,399 | €31,531 | -€1,868 | -5.6% |
| Amounts payable after more than one year | 17 | €8,983 | €3,932 | -€5,051 | -56.2% |
| Financial debts | 170/4 | €8,983 | €3,932 | -€5,051 | -56.2% |
| Amounts payable within one year | 42/48 | €24,416 | €27,599 | +€3,183 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €4,839 | €5,051 | +€211 | +4.4% |
| Trade debts | 44 | €14,250 | €3,635 | -€10,615 | -74.5% |
| Suppliers | 440/4 | €14,250 | €3,635 | -€10,615 | -74.5% |
| Taxes, remuneration and social security | 45 | €5,326 | €10,413 | +€5,087 | +95.5% |
| Taxes | 450/3 | €5,326 | €10,413 | +€5,087 | +95.5% |
| Other amounts payable | 47/48 | - | €8,500 | +€8,500 | |
| Remuneration, social security and pensions | 62 | €39,586 | €35,740 | -€3,847 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,633 | €6,271 | +€2,639 | +72.6% |
| Other operating charges | 640/8 | - | €3,534 | +€3,534 | |
| Non-recurring operating charges | 66A | €320 | - | -€320 | |
| Gross operating margin | 9900 | €53,573 | €58,999 | +€5,426 | +10.1% |
| Operating profit (loss) | 9901 | €10,034 | €13,455 | +€3,420 | +34.1% |
| Financial income | 75/76B | €1,649 | €1,357 | -€293 | -17.7% |
| Recurring financial income | 75 | €1,649 | €1,357 | -€293 | -17.7% |
| Financial charges | 65/66B | €3,516 | €6,252 | +€2,736 | +77.8% |
| Recurring financial charges | 65 | €3,516 | €6,252 | +€2,736 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | €8,167 | €8,559 | +€392 | +4.8% |
| Income taxes | 67/77 | €4,276 | €3,737 | -€539 | -12.6% |
| Profit (loss) for the period | 9904 | €3,891 | €4,823 | +€931 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,891 | €4,823 | +€931 | +23.9% |
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 8 October 2026 via checked.be.