P & C Consult: 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 & C Consult
Largest movements
- Tangible fixed assets -€32,360
down €32,360 (-4.2%), from €777,140 to €744,780
of which Land and buildings: -€31,996
- Cash -€21,452
down €21,452 (-73.2%), from €29,310 to €7,858
mainly Net result for the year (-€79,710) and Debts after one year (-€15,856)
- Financial fixed assets -€18,641
down €18,641 (-59.9%), from €31,141 to €12,500
- Receivables within one year -€9,499
down €9,499 (-63.1%), from €15,065 to €5,566
- Profit (loss) carried forward -€79,710
down €79,710 (-1199.7%), from -€6,644 to -€86,354
- Debts after one year -€15,856
down €15,856 (-46.2%), from €34,355 to €18,498
- Gross operating margin -€60,084
down €60,084, from €36,729 to -€23,355
- Financial income +€6,927
up €6,927 (+9068.5%), from €76 to €7,003
- Taxes +€4,748
up €4,748, from -€628 to €4,120
- Financial charges -€998
down €998 (-6.6%), from €15,153 to €14,154
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.
Cash bridge derived
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 | €853,110 | €772,149 | -€80,961 | -9.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €808,282 | €757,280 | -€51,002 | -6.3% |
| Tangible fixed assets | 22/27 | €777,140 | €744,780 | -€32,360 | -4.2% |
| Land and buildings | 22 | €776,768 | €744,773 | -€31,996 | -4.1% |
| Furniture and vehicles | 24 | €372 | €7 | -€365 | -98.0% |
| Financial fixed assets | 28 | €31,141 | €12,500 | -€18,641 | -59.9% |
| Current assets | 29/58 | €44,828 | €14,869 | -€29,959 | -66.8% |
| Amounts receivable within one year | 40/41 | €15,065 | €5,566 | -€9,499 | -63.1% |
| Trade receivables | 40 | €15,065 | €5,566 | -€9,499 | -63.1% |
| Cash at bank and in hand | 54/58 | €29,310 | €7,858 | -€21,452 | -73.2% |
| Deferred charges and accrued income | 490/1 | €453 | €1,445 | +€991 | +218.7% |
| Total equity and liabilities | 10/49 | €853,110 | €772,149 | -€80,961 | -9.5% |
| Equity | 10/15 | €661,742 | €585,780 | -€75,962 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €649,786 | €653,534 | +€3,748 | +0.6% |
| Tax-exempt reserves | 132 | - | €634,500 | +€634,500 | |
| Distributable reserves | 133 | €649,786 | €19,034 | -€630,752 | -97.1% |
| Profit (loss) carried forward | 14 | -€6,644 | -€86,354 | -€79,710 | -1199.7% |
| Amounts payable | 17/49 | €191,368 | €186,369 | -€4,999 | -2.6% |
| Amounts payable after more than one year | 17 | €34,355 | €18,498 | -€15,856 | -46.2% |
| Financial debts | 170/4 | €34,355 | €18,498 | -€15,856 | -46.2% |
| Amounts payable within one year | 42/48 | €157,013 | €167,871 | +€10,858 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €15,856 | €15,856 | = | 0.0% |
| Trade debts | 44 | €2,025 | €4,901 | +€2,875 | +141.9% |
| Suppliers | 440/4 | €2,025 | €4,901 | +€2,875 | +141.9% |
| Taxes, remuneration and social security | 45 | €6,997 | €7,524 | +€527 | +7.5% |
| Taxes | 450/3 | €6,997 | €3,524 | -€3,473 | -49.6% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €132,134 | €139,590 | +€7,455 | +5.6% |
| Remuneration, social security and pensions | 62 | €8,143 | €8,228 | +€86 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,205 | €32,360 | +€156 | +0.5% |
| Other operating charges | 640/8 | €4,186 | €4,496 | +€310 | +7.4% |
| Gross operating margin | 9900 | €36,729 | -€23,355 | -€60,084 | |
| Operating profit (loss) | 9901 | -€7,804 | -€68,439 | -€60,635 | -777.0% |
| Financial income | 75/76B | €76 | €7,003 | +€6,927 | +9068.5% |
| Recurring financial income | 75 | €76 | €7,003 | +€6,927 | +9068.5% |
| Financial charges | 65/66B | €15,153 | €14,154 | -€998 | -6.6% |
| Recurring financial charges | 65 | €15,153 | €14,154 | -€998 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,880 | -€75,590 | -€52,710 | -230.4% |
| Income taxes | 67/77 | -€628 | €4,120 | +€4,748 | |
| Profit (loss) for the period | 9904 | -€22,252 | -€79,710 | -€57,459 | -258.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,252 | -€79,710 | -€57,459 | -258.2% |
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 11 October 2026 via checked.be.