P&CD 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&CD Consulting
Largest movements
- Receivables within one year -€25,659
down €25,659 (-78.2%), from €32,823 to €7,164
of which Other amounts receivable: -€25,058
- Cash +€15,150
up €15,150 (+663%), from €2,286 to €17,437
mainly Receivables within one year (+€25,659) and Trade debts (+€894)
- Tangible fixed assets -€533
down €533 (-51.3%), from €1,039 to €506
- Tax, wage and social debts -€5,969
down €5,969 (-100%), from €5,969 to €0
- Profit (loss) carried forward -€5,914
down €5,914 (-49.8%), from €11,877 to €5,963
- Trade debts +€894
up €894 (+296%), from €302 to €1,196
- Gross operating margin -€26,878
down €26,878, from €21,686 to -€5,191
- Taxes -€4,999
down €4,999 (-100%), from €4,999 to €0
- Financial charges -€579
down €579 (-42.5%), from €1,362 to €783
- Other operating charges +€400
new in 2025: €400
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 | €36,148 | €25,158 | -€10,990 | -30.4% |
| Fixed assets | 21/28 | €1,039 | €506 | -€533 | -51.3% |
| Tangible fixed assets | 22/27 | €1,039 | €506 | -€533 | -51.3% |
| Furniture and vehicles | 24 | €1,039 | €506 | -€533 | -51.3% |
| Current assets | 29/58 | €35,109 | €24,652 | -€10,457 | -29.8% |
| Amounts receivable within one year | 40/41 | €32,823 | €7,164 | -€25,659 | -78.2% |
| Trade receivables | 40 | €601 | €0 | -€601 | -100% |
| Other amounts receivable | 41 | €32,222 | €7,164 | -€25,058 | -77.8% |
| Cash at bank and in hand | 54/58 | €2,286 | €17,437 | +€15,150 | +663% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €36,148 | €25,158 | -€10,990 | -30.4% |
| Equity | 10/15 | €29,877 | €23,963 | -€5,914 | -19.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,877 | €5,963 | -€5,914 | -49.8% |
| Amounts payable | 17/49 | €6,271 | €1,196 | -€5,075 | -80.9% |
| Amounts payable within one year | 42/48 | €6,271 | €1,196 | -€5,075 | -80.9% |
| Trade debts | 44 | €302 | €1,196 | +€894 | +296% |
| Suppliers | 440/4 | €302 | €1,196 | +€894 | +296% |
| Taxes, remuneration and social security | 45 | €5,969 | €0 | -€5,969 | -100% |
| Taxes | 450/3 | €5,969 | €0 | -€5,969 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €533 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €21,686 | -€5,191 | -€26,878 | |
| Operating profit (loss) | 9901 | €21,154 | -€6,124 | -€27,277 | |
| Financial income | 75/76B | €1,204 | €993 | -€212 | -17.6% |
| Recurring financial income | 75 | €1,204 | €993 | -€212 | -17.6% |
| Financial charges | 65/66B | €1,362 | €783 | -€579 | -42.5% |
| Recurring financial charges | 65 | €1,362 | €783 | -€579 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €20,996 | -€5,914 | -€26,911 | |
| Income taxes | 67/77 | €4,999 | €0 | -€4,999 | -100% |
| Profit (loss) for the period | 9904 | €15,997 | -€5,914 | -€21,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,997 | -€5,914 | -€21,911 |
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 17 October 2026 via checked.be.