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
- Receivables after one year -€61,442
down €61,442 (-65.6%), from €93,677 to €32,235
of which Other amounts receivable: -€93,677
- Receivables within one year +€19,558
up €19,558 (+128%), from €15,324 to €34,882
of which Trade receivables: +€16,276
- Cash +€13,195
up €13,195 (+9.1%), from €144,337 to €157,532
mainly Receivables after one year (+€61,442) and Net result for the year (+€32,221)
- Tangible fixed assets -€3,653
down €3,653 (-23.8%), from €15,380 to €11,727
- Reserves -€33,294
down €33,294 (-13.7%), from €243,664 to €210,370
- Other debts +€12,509
new in 2025: €12,509
- Tax, wage and social debts -€11,689
down €11,689 (-63.3%), from €18,457 to €6,768
- Gross operating margin -€15,176
down €15,176 (-22.5%), from €67,326 to €52,150
- Taxes -€1,994
down €1,994 (-10.7%), from €18,712 to €16,718
- Other operating charges +€799
new in 2025: €799
- Depreciation +€769
up €769 (+26.7%), from €2,884 to €3,653
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 | €268,718 | €236,427 | -€32,291 | -12.0% |
| Fixed assets | 21/28 | €15,380 | €11,727 | -€3,653 | -23.8% |
| Tangible fixed assets | 22/27 | €15,380 | €11,727 | -€3,653 | -23.8% |
| Furniture and vehicles | 24 | €15,380 | €11,727 | -€3,653 | -23.8% |
| Current assets | 29/58 | €253,338 | €224,700 | -€28,639 | -11.3% |
| Amounts receivable after more than one year | 29 | €93,677 | €32,235 | -€61,442 | -65.6% |
| Trade receivables | 290 | - | €32,235 | +€32,235 | |
| Other amounts receivable | 291 | €93,677 | - | -€93,677 | |
| Amounts receivable within one year | 40/41 | €15,324 | €34,882 | +€19,558 | +128% |
| Trade receivables | 40 | €14,004 | €30,280 | +€16,276 | +116% |
| Other amounts receivable | 41 | €1,320 | €4,602 | +€3,282 | +249% |
| Cash at bank and in hand | 54/58 | €144,337 | €157,532 | +€13,195 | +9.1% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €268,718 | €236,427 | -€32,291 | -12.0% |
| Equity | 10/15 | €249,864 | €216,570 | -€33,294 | -13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €243,664 | €210,370 | -€33,294 | -13.7% |
| Distributable reserves | 133 | €243,664 | €210,370 | -€33,294 | -13.7% |
| Amounts payable | 17/49 | €18,854 | €19,856 | +€1,002 | +5.3% |
| Amounts payable within one year | 42/48 | €18,854 | €19,856 | +€1,002 | +5.3% |
| Trade debts | 44 | €397 | €579 | +€182 | +45.8% |
| Suppliers | 440/4 | €397 | €579 | +€182 | +45.8% |
| Taxes, remuneration and social security | 45 | €18,457 | €6,768 | -€11,689 | -63.3% |
| Taxes | 450/3 | €18,457 | €6,768 | -€11,689 | -63.3% |
| Other amounts payable | 47/48 | - | €12,509 | +€12,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,884 | €3,653 | +€769 | +26.7% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €67,326 | €52,150 | -€15,176 | -22.5% |
| Operating profit (loss) | 9901 | €64,442 | €47,698 | -€16,744 | -26.0% |
| Financial income | 75/76B | €1,274 | €1,286 | +€12 | +1.0% |
| Recurring financial income | 75 | €1,274 | €1,286 | +€12 | +1.0% |
| Financial charges | 65/66B | €167 | €45 | -€122 | -73.1% |
| Recurring financial charges | 65 | €167 | €45 | -€122 | -73.1% |
| Profit (loss) for the period before taxes | 9903 | €65,549 | €48,939 | -€16,610 | -25.3% |
| Income taxes | 67/77 | €18,712 | €16,718 | -€1,994 | -10.7% |
| Profit (loss) for the period | 9904 | €46,837 | €32,221 | -€14,616 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,837 | €32,221 | -€14,616 | -31.2% |
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 19 October 2026 via checked.be.