P & C 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 & C CONSULTING
Largest movements
- Cash +€28,182
up €28,182 (+18.2%), from €154,476 to €182,658
mainly Net result for the year (+€14,102) and Receivables within one year (+€9,964)
- Receivables within one year -€9,964
down €9,964 (-35.3%), from €28,234 to €18,270
of which Trade receivables: -€11,419
- Tangible fixed assets -€3,992
down €3,992 (-24.8%), from €16,077 to €12,085
of which Furniture and vehicles: -€3,488
- Receivables after one year -€3,709
down €3,709 (-39.2%), from €9,457 to €5,748
- Reserves +€14,102
up €14,102 (+9.5%), from €148,682 to €162,784
- Tax, wage and social debts -€2,848
down €2,848 (-55.2%), from €5,162 to €2,314
- Gross operating margin -€6,854
down €6,854 (-20.1%), from €34,063 to €27,209
- Taxes -€1,752
down €1,752 (-21.0%), from €8,325 to €6,573
- Depreciation -€646
down €646 (-9.5%), from €6,811 to €6,165
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 | €210,211 | €220,959 | +€10,748 | +5.1% |
| Fixed assets | 21/28 | €16,077 | €12,085 | -€3,992 | -24.8% |
| Tangible fixed assets | 22/27 | €16,077 | €12,085 | -€3,992 | -24.8% |
| Plant, machinery and equipment | 23 | €2,788 | €2,284 | -€504 | -18.1% |
| Furniture and vehicles | 24 | €13,289 | €9,801 | -€3,488 | -26.2% |
| Current assets | 29/58 | €194,134 | €208,874 | +€14,740 | +7.6% |
| Amounts receivable after more than one year | 29 | €9,457 | €5,748 | -€3,709 | -39.2% |
| Other amounts receivable | 291 | €9,457 | €5,748 | -€3,709 | -39.2% |
| Amounts receivable within one year | 40/41 | €28,234 | €18,270 | -€9,964 | -35.3% |
| Trade receivables | 40 | €24,606 | €13,187 | -€11,419 | -46.4% |
| Other amounts receivable | 41 | €3,628 | €5,083 | +€1,455 | +40.1% |
| Cash at bank and in hand | 54/58 | €154,476 | €182,658 | +€28,182 | +18.2% |
| Deferred charges and accrued income | 490/1 | €1,967 | €2,198 | +€231 | +11.7% |
| Total equity and liabilities | 10/49 | €210,211 | €220,959 | +€10,748 | +5.1% |
| Equity | 10/15 | €204,335 | €218,437 | +€14,102 | +6.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €148,682 | €162,784 | +€14,102 | +9.5% |
| Distributable reserves | 133 | €148,682 | €162,784 | +€14,102 | +9.5% |
| Profit (loss) carried forward | 14 | €30,653 | €30,653 | = | 0.0% |
| Amounts payable | 17/49 | €5,876 | €2,522 | -€3,354 | -57.1% |
| Amounts payable within one year | 42/48 | €5,831 | €2,476 | -€3,355 | -57.5% |
| Trade debts | 44 | €239 | €162 | -€77 | -32.2% |
| Suppliers | 440/4 | €239 | €162 | -€77 | -32.2% |
| Taxes, remuneration and social security | 45 | €5,162 | €2,314 | -€2,848 | -55.2% |
| Taxes | 450/3 | €5,162 | €2,314 | -€2,848 | -55.2% |
| Other amounts payable | 47/48 | €430 | - | -€430 | |
| Accrued charges and deferred income | 492/3 | €45 | €46 | +€1 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,811 | €6,165 | -€646 | -9.5% |
| Other operating charges | 640/8 | €1,186 | €1,223 | +€37 | +3.1% |
| Gross operating margin | 9900 | €34,063 | €27,209 | -€6,854 | -20.1% |
| Operating profit (loss) | 9901 | €26,066 | €19,821 | -€6,245 | -24.0% |
| Financial income | 75/76B | €999 | €1,118 | +€119 | +11.9% |
| Recurring financial income | 75 | €999 | €1,118 | +€119 | +11.9% |
| Financial charges | 65/66B | €220 | €264 | +€44 | +20.0% |
| Recurring financial charges | 65 | €220 | €264 | +€44 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €26,845 | €20,675 | -€6,170 | -23.0% |
| Income taxes | 67/77 | €8,325 | €6,573 | -€1,752 | -21.0% |
| Profit (loss) for the period | 9904 | €18,520 | €14,102 | -€4,418 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,520 | €14,102 | -€4,418 | -23.9% |
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 1 November 2026 via checked.be.