P&B CONSULTING: 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&B CONSULTING
Largest movements
- Cash +€17,142
up €17,142 (+20.1%), from €85,441 to €102,583
mainly Net result for the year (+€42,857) and Depreciation (+€11,454)
- Receivables within one year +€12,718
up €12,718 (+96.1%), from €13,231 to €25,949
of which Trade receivables: +€11,936
- Tangible fixed assets +€4,200
up €4,200 (+37.4%), from €11,232 to €15,433
of which Plant, machinery and equipment: +€5,811
- Intangible fixed assets -€4,132
down €4,132 (-28.6%), from €14,447 to €10,315
- Deferred charges and accrued income +€2,557
up €2,557 (+27.0%), from €9,489 to €12,046
- Reserves +€42,857
up €42,857 (+230%), from €18,622 to €61,479
- Other debts -€10,519
down €10,519 (-14.2%), from €73,933 to €63,415
- Advances received -€3,500
down €3,500 (-100%), from €3,500 to €0
- Tax, wage and social debts +€2,387
up €2,387 (+10.5%), from €22,763 to €25,150
of which Taxes: +€2,965
- Taxes +€10,553
up €10,553 (+192%), from €5,500 to €16,053
- Depreciation +€3,909
up €3,909 (+51.8%), from €7,546 to €11,454
- Other operating charges +€2,954
up €2,954 (+85.8%), from €3,443 to €6,397
- Gross operating margin +€1,819
up €1,819 (+1.2%), from €149,054 to €150,873
- Staff costs +€1,572
up €1,572 (+2.2%), from €71,827 to €73,399
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 | €148,889 | €179,893 | +€31,005 | +20.8% |
| Fixed assets | 21/28 | €25,679 | €25,747 | +€68 | +0.3% |
| Intangible fixed assets | 21 | €14,447 | €10,315 | -€4,132 | -28.6% |
| Tangible fixed assets | 22/27 | €11,232 | €15,433 | +€4,200 | +37.4% |
| Plant, machinery and equipment | 23 | €1,813 | €7,625 | +€5,811 | +320% |
| Furniture and vehicles | 24 | €9,419 | €7,808 | -€1,611 | -17.1% |
| Current assets | 29/58 | €123,209 | €154,146 | +€30,937 | +25.1% |
| Stocks and contracts in progress | 3 | €15,049 | €13,568 | -€1,480 | -9.8% |
| Stocks | 30/36 | €15,049 | €13,568 | -€1,480 | -9.8% |
| Amounts receivable within one year | 40/41 | €13,231 | €25,949 | +€12,718 | +96.1% |
| Trade receivables | 40 | €8,731 | €20,667 | +€11,936 | +137% |
| Other amounts receivable | 41 | €4,500 | €5,282 | +€782 | +17.4% |
| Cash at bank and in hand | 54/58 | €85,441 | €102,583 | +€17,142 | +20.1% |
| Deferred charges and accrued income | 490/1 | €9,489 | €12,046 | +€2,557 | +27.0% |
| Total equity and liabilities | 10/49 | €148,889 | €179,893 | +€31,005 | +20.8% |
| Equity | 10/15 | €37,172 | €80,029 | +€42,857 | +115% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €18,622 | €61,479 | +€42,857 | +230% |
| Distributable reserves | 133 | €18,622 | €61,479 | +€42,857 | +230% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €111,716 | €99,864 | -€11,852 | -10.6% |
| Amounts payable within one year | 42/48 | €111,716 | €99,864 | -€11,852 | -10.6% |
| Trade debts | 44 | €11,520 | €11,299 | -€220 | -1.9% |
| Suppliers | 440/4 | €11,520 | €11,299 | -€220 | -1.9% |
| Advances received on contracts in progress | 46 | €3,500 | €0 | -€3,500 | -100% |
| Taxes, remuneration and social security | 45 | €22,763 | €25,150 | +€2,387 | +10.5% |
| Taxes | 450/3 | €16,183 | €19,148 | +€2,965 | +18.3% |
| Remuneration and social security | 454/9 | €6,580 | €6,002 | -€578 | -8.8% |
| Other amounts payable | 47/48 | €73,933 | €63,415 | -€10,519 | -14.2% |
| Remuneration, social security and pensions | 62 | €71,827 | €73,399 | +€1,572 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,546 | €11,454 | +€3,909 | +51.8% |
| Other operating charges | 640/8 | €3,443 | €6,397 | +€2,954 | +85.8% |
| Gross operating margin | 9900 | €149,054 | €150,873 | +€1,819 | +1.2% |
| Operating profit (loss) | 9901 | €66,239 | €59,624 | -€6,616 | -10.0% |
| Financial income | 75/76B | €9 | €79 | +€70 | +778% |
| Recurring financial income | 75 | €9 | €79 | +€70 | +778% |
| Financial charges | 65/66B | €924 | €792 | -€132 | -14.2% |
| Recurring financial charges | 65 | €924 | €792 | -€132 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €65,324 | €58,910 | -€6,414 | -9.8% |
| Income taxes | 67/77 | €5,500 | €16,053 | +€10,553 | +192% |
| Profit (loss) for the period | 9904 | €59,824 | €42,857 | -€16,967 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,824 | €42,857 | -€16,967 | -28.4% |
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 27 October 2026 via checked.be.