2PM CONSULTANCY: 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.
2PM CONSULTANCY
Largest movements
- Cash -€56,351
down €56,351 (-60.5%), from €93,153 to €36,802
mainly Other debts (-€55,000) and Tax, wage and social debts (-€20,366)
- Receivables within one year -€17,350
down €17,350 (-81.7%), from €21,244 to €3,894
of which Trade receivables: -€18,770
- Tangible fixed assets +€7,411
up €7,411 (+17.8%), from €41,524 to €48,935
of which Other tangible fixed assets: +€7,910
- Other debts -€55,000
down €55,000 (-50.0%), from €110,000 to €55,000
- Tax, wage and social debts -€20,366
no longer reported in 2025 (was €20,366)
- Profit (loss) carried forward +€13,045
up €13,045 (+767%), from €1,701 to €14,745
- Trade debts -€3,969
down €3,969 (-93.1%), from €4,265 to €296
- Gross operating margin -€87,906
down €87,906 (-64.2%), from €136,926 to €49,020
- Taxes -€34,148
down €34,148 (-59.8%), from €57,108 to €22,959
- Purchases and services -€4,735
down €4,735 (-6.2%), from €76,271 to €71,537
- Other operating charges -€3,734
down €3,734 (-95.3%), from €3,918 to €185
- Depreciation +€3,191
up €3,191 (+33.5%), from €9,538 to €12,730
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 | €156,792 | €90,502 | -€66,290 | -42.3% |
| Fixed assets | 21/28 | €42,394 | €49,805 | +€7,411 | +17.5% |
| Tangible fixed assets | 22/27 | €41,524 | €48,935 | +€7,411 | +17.8% |
| Furniture and vehicles | 24 | €35,408 | €34,908 | -€500 | -1.4% |
| Other tangible fixed assets | 26 | €6,116 | €14,027 | +€7,910 | +129% |
| Financial fixed assets | 28 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €114,397 | €40,697 | -€73,701 | -64.4% |
| Amounts receivable within one year | 40/41 | €21,244 | €3,894 | -€17,350 | -81.7% |
| Trade receivables | 40 | €19,839 | €1,069 | -€18,770 | -94.6% |
| Other amounts receivable | 41 | €1,405 | €2,825 | +€1,420 | +101% |
| Cash at bank and in hand | 54/58 | €93,153 | €36,802 | -€56,351 | -60.5% |
| Total equity and liabilities | 10/49 | €156,792 | €90,502 | -€66,290 | -42.3% |
| Equity | 10/15 | €22,161 | €35,205 | +€13,045 | +58.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,701 | €14,745 | +€13,045 | +767% |
| Amounts payable | 17/49 | €134,631 | €55,296 | -€79,335 | -58.9% |
| Amounts payable within one year | 42/48 | €134,631 | €55,296 | -€79,335 | -58.9% |
| Trade debts | 44 | €4,265 | €296 | -€3,969 | -93.1% |
| Suppliers | 440/4 | €4,265 | €296 | -€3,969 | -93.1% |
| Taxes, remuneration and social security | 45 | €20,366 | - | -€20,366 | |
| Taxes | 450/3 | €20,366 | - | -€20,366 | |
| Other amounts payable | 47/48 | €110,000 | €55,000 | -€55,000 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,271 | €71,537 | -€4,735 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,538 | €12,730 | +€3,191 | +33.5% |
| Other operating charges | 640/8 | €3,918 | €185 | -€3,734 | -95.3% |
| Gross operating margin | 9900 | €136,926 | €49,020 | -€87,906 | -64.2% |
| Operating profit (loss) | 9901 | €123,469 | €36,105 | -€87,363 | -70.8% |
| Financial income | 75/76B | €5 | €31 | +€26 | +557% |
| Recurring financial income | 75 | €5 | €31 | +€26 | +557% |
| Financial charges | 65/66B | €76 | €132 | +€56 | +73.8% |
| Recurring financial charges | 65 | €76 | €132 | +€56 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | €123,398 | €36,004 | -€87,393 | -70.8% |
| Income taxes | 67/77 | €57,108 | €22,959 | -€34,148 | -59.8% |
| Profit (loss) for the period | 9904 | €66,290 | €13,045 | -€53,245 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,290 | €13,045 | -€53,245 | -80.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.