PTS MACHINING: 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.
PTS MACHINING
Largest movements
- Receivables within one year +€155,180
up €155,180 (+43.6%), from €356,112 to €511,291
of which Trade receivables: +€179,285
- Tangible fixed assets -€27,086
down €27,086 (-34.8%), from €77,877 to €50,790
of which Furniture and vehicles: -€14,470
- Cash +€24,451
up €24,451 (+20.3%), from €120,383 to €144,834
mainly Trade debts (+€93,638) and Other debts (+€64,000)
- Intangible fixed assets +€14,894
up €14,894 (+144%), from €10,339 to €25,233
- Stocks and contracts -€12,743
down €12,743 (-71.3%), from €17,875 to €5,132
- Trade debts +€93,638
up €93,638 (+51.2%), from €182,992 to €276,631
- Other debts +€64,000
up €64,000 (+48.7%), from €131,292 to €195,292
- Gross operating margin +€111,091
up €111,091 (+32.1%), from €346,048 to €457,139
- Staff costs +€20,818
up €20,818 (+5.3%), from €390,347 to €411,165
- Depreciation +€17,528
up €17,528 (+70.5%), from €24,874 to €42,403
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 | €636,202 | €777,549 | +€141,347 | +22.2% |
| Formation expenses | 20 | €43,379 | €34,309 | -€9,070 | -20.9% |
| Fixed assets | 21/28 | €88,761 | €76,568 | -€12,192 | -13.7% |
| Intangible fixed assets | 21 | €10,339 | €25,233 | +€14,894 | +144% |
| Tangible fixed assets | 22/27 | €77,877 | €50,790 | -€27,086 | -34.8% |
| Plant, machinery and equipment | 23 | €38,549 | €25,933 | -€12,616 | -32.7% |
| Furniture and vehicles | 24 | €39,328 | €24,858 | -€14,470 | -36.8% |
| Financial fixed assets | 28 | €545 | €545 | = | 0.0% |
| Current assets | 29/58 | €504,063 | €666,672 | +€162,609 | +32.3% |
| Stocks and contracts in progress | 3 | €17,875 | €5,132 | -€12,743 | -71.3% |
| Stocks | 30/36 | €17,875 | €5,132 | -€12,743 | -71.3% |
| Amounts receivable within one year | 40/41 | €356,112 | €511,291 | +€155,180 | +43.6% |
| Trade receivables | 40 | €276,729 | €456,015 | +€179,285 | +64.8% |
| Other amounts receivable | 41 | €79,382 | €55,276 | -€24,106 | -30.4% |
| Cash at bank and in hand | 54/58 | €120,383 | €144,834 | +€24,451 | +20.3% |
| Deferred charges and accrued income | 490/1 | €9,693 | €5,415 | -€4,278 | -44.1% |
| Total equity and liabilities | 10/49 | €636,202 | €777,549 | +€141,347 | +22.2% |
| Equity | 10/15 | €235,783 | €232,394 | -€3,389 | -1.4% |
| Contributions | 10/11 | €114,200 | €114,200 | = | 0.0% |
| Capital | 10 | €114,200 | €114,200 | = | 0.0% |
| Issued capital | 100 | €114,200 | €114,200 | = | 0.0% |
| Reserves | 13 | €82,575 | €82,575 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,420 | €11,420 | = | 0.0% |
| Legal reserve | 130 | €11,420 | €11,420 | = | 0.0% |
| Distributable reserves | 133 | €71,155 | €71,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,331 | €24,942 | -€3,389 | -12.0% |
| Investment grants | 15 | €10,676 | €10,676 | = | 0.0% |
| Amounts payable | 17/49 | €400,420 | €545,156 | +€144,736 | +36.1% |
| Amounts payable after more than one year | 17 | €18,650 | €12,650 | -€6,000 | -32.2% |
| Financial debts | 170/4 | €18,650 | €12,650 | -€6,000 | -32.2% |
| Amounts payable within one year | 42/48 | €381,770 | €532,505 | +€150,736 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €5,034 | €5,417 | +€383 | +7.6% |
| Trade debts | 44 | €182,992 | €276,631 | +€93,638 | +51.2% |
| Suppliers | 440/4 | €182,992 | €276,631 | +€93,638 | +51.2% |
| Taxes, remuneration and social security | 45 | €62,451 | €55,165 | -€7,285 | -11.7% |
| Taxes | 450/3 | €14,028 | €6,307 | -€7,721 | -55.0% |
| Remuneration and social security | 454/9 | €48,423 | €48,858 | +€436 | +0.9% |
| Other amounts payable | 47/48 | €131,292 | €195,292 | +€64,000 | +48.7% |
| Remuneration, social security and pensions | 62 | €390,347 | €411,165 | +€20,818 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,874 | €42,403 | +€17,528 | +70.5% |
| Other operating charges | 640/8 | €1,071 | €1,742 | +€671 | +62.7% |
| Gross operating margin | 9900 | €346,048 | €457,139 | +€111,091 | +32.1% |
| Operating profit (loss) | 9901 | -€70,244 | €1,829 | +€72,073 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €1,635 | €5,218 | +€3,584 | +219% |
| Recurring financial charges | 65 | €1,635 | €5,218 | +€3,584 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€71,870 | -€3,389 | +€68,481 | +95.3% |
| Profit (loss) for the period | 9904 | -€71,870 | -€3,389 | +€68,481 | +95.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,870 | -€3,389 | +€68,481 | +95.3% |
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 23 October 2026 via checked.be.