Finance Projects & Consulting PDB: 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.
Finance Projects & Consulting PDB
Largest movements
- Current investments +€42,471
up €42,471 (+10.6%), from €401,384 to €443,855
- Receivables within one year -€9,849
down €9,849 (-50.0%), from €19,695 to €9,846
of which Trade receivables: -€10,736
- Tangible fixed assets -€7,394
down €7,394 (-36.7%), from €20,122 to €12,728
- Reserves +€36,694
up €36,694 (+8.2%), from €449,752 to €486,446
- Tax, wage and social debts -€6,532
down €6,532 (-75.1%), from €8,702 to €2,170
- Gross operating margin -€63,014
down €63,014 (-54.7%), from €115,296 to €52,282
- Taxes -€10,723
down €10,723 (-40.3%), from €26,575 to €15,852
- Financial income +€6,425
up €6,425 (+108%), from €5,925 to €12,349
- Financial charges -€2,278
down €2,278 (-76.1%), from €2,994 to €716
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 | €478,574 | €508,310 | +€29,736 | +6.2% |
| Fixed assets | 21/28 | €20,122 | €12,728 | -€7,394 | -36.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €20,122 | €12,728 | -€7,394 | -36.7% |
| Furniture and vehicles | 24 | €20,122 | €12,728 | -€7,394 | -36.7% |
| Current assets | 29/58 | €458,452 | €495,583 | +€37,130 | +8.1% |
| Amounts receivable within one year | 40/41 | €19,695 | €9,846 | -€9,849 | -50.0% |
| Trade receivables | 40 | €12,505 | €1,769 | -€10,736 | -85.9% |
| Other amounts receivable | 41 | €7,189 | €8,077 | +€887 | +12.3% |
| Current investments | 50/53 | €401,384 | €443,855 | +€42,471 | +10.6% |
| Cash at bank and in hand | 54/58 | €35,095 | €38,823 | +€3,727 | +10.6% |
| Deferred charges and accrued income | 490/1 | €2,278 | €3,059 | +€781 | +34.3% |
| Total equity and liabilities | 10/49 | €478,574 | €508,310 | +€29,736 | +6.2% |
| Equity | 10/15 | €468,302 | €504,996 | +€36,694 | +7.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €449,752 | €486,446 | +€36,694 | +8.2% |
| Distributable reserves | 133 | €449,752 | €486,446 | +€36,694 | +8.2% |
| Amounts payable | 17/49 | €10,272 | €3,314 | -€6,958 | -67.7% |
| Amounts payable within one year | 42/48 | €9,989 | €3,176 | -€6,813 | -68.2% |
| Trade debts | 44 | €159 | €0 | -€159 | -100% |
| Suppliers | 440/4 | €159 | €0 | -€159 | -100% |
| Taxes, remuneration and social security | 45 | €8,702 | €2,170 | -€6,532 | -75.1% |
| Taxes | 450/3 | €8,702 | €2,170 | -€6,532 | -75.1% |
| Other amounts payable | 47/48 | €1,128 | €1,006 | -€122 | -10.8% |
| Accrued charges and deferred income | 492/3 | €283 | €138 | -€145 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,113 | €10,640 | +€527 | +5.2% |
| Other operating charges | 640/8 | €985 | €729 | -€256 | -26.0% |
| Gross operating margin | 9900 | €115,296 | €52,282 | -€63,014 | -54.7% |
| Operating profit (loss) | 9901 | €104,198 | €40,913 | -€63,286 | -60.7% |
| Financial income | 75/76B | €5,925 | €12,349 | +€6,425 | +108% |
| Recurring financial income | 75 | €5,925 | €12,349 | +€6,425 | +108% |
| Financial charges | 65/66B | €2,994 | €716 | -€2,278 | -76.1% |
| Recurring financial charges | 65 | €2,994 | €716 | -€2,278 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €107,129 | €52,546 | -€54,583 | -51.0% |
| Income taxes | 67/77 | €26,575 | €15,852 | -€10,723 | -40.3% |
| Profit (loss) for the period | 9904 | €80,555 | €36,694 | -€43,860 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,555 | €36,694 | -€43,860 | -54.4% |
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 24 October 2026 via checked.be.