P&A CONSULTANT: 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.
P&A CONSULTANT
Largest movements
- Cash +€118,177
up €118,177 (+101%), from €117,413 to €235,590
mainly Net result for the year (+€117,640) and Other debts (+€9,866)
- Profit (loss) carried forward +€115,974
up €115,974 (+95.6%), from €121,356 to €237,330
- Other debts +€9,866
up €9,866 (+846%), from €1,166 to €11,032
- Tax, wage and social debts -€4,660
down €4,660 (-26.8%), from €17,355 to €12,695
- Gross operating margin -€7,235
down €7,235 (-4.6%), from €157,756 to €150,522
- Taxes -€1,794
down €1,794 (-5.2%), from €34,341 to €32,547
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 | €142,272 | €263,057 | +€120,785 | +84.9% |
| Current assets | 29/58 | €142,272 | €263,057 | +€120,785 | +84.9% |
| Amounts receivable within one year | 40/41 | €24,859 | €27,467 | +€2,608 | +10.5% |
| Trade receivables | 40 | €24,200 | €24,355 | +€155 | +0.6% |
| Other amounts receivable | 41 | €659 | €3,113 | +€2,453 | +372% |
| Cash at bank and in hand | 54/58 | €117,413 | €235,590 | +€118,177 | +101% |
| Total equity and liabilities | 10/49 | €142,272 | €263,057 | +€120,785 | +84.9% |
| Equity | 10/15 | €123,356 | €239,330 | +€115,974 | +94.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,356 | €237,330 | +€115,974 | +95.6% |
| Amounts payable | 17/49 | €18,917 | €23,727 | +€4,810 | +25.4% |
| Amounts payable within one year | 42/48 | €18,917 | €23,727 | +€4,810 | +25.4% |
| Trade debts | 44 | €396 | - | -€396 | |
| Suppliers | 440/4 | €396 | - | -€396 | |
| Taxes, remuneration and social security | 45 | €17,355 | €12,695 | -€4,660 | -26.8% |
| Taxes | 450/3 | €17,355 | €12,695 | -€4,660 | -26.8% |
| Other amounts payable | 47/48 | €1,166 | €11,032 | +€9,866 | +846% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €157,756 | €150,522 | -€7,235 | -4.6% |
| Operating profit (loss) | 9901 | €157,706 | €150,522 | -€7,185 | -4.6% |
| Financial charges | 65/66B | €344 | €334 | -€10 | -2.9% |
| Recurring financial charges | 65 | €344 | €334 | -€10 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €157,362 | €150,187 | -€7,175 | -4.6% |
| Income taxes | 67/77 | €34,341 | €32,547 | -€1,794 | -5.2% |
| Profit (loss) for the period | 9904 | €123,022 | €117,640 | -€5,381 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €123,022 | €117,640 | -€5,381 | -4.4% |
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 20 October 2026 via checked.be.