P² 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.
P² CONSULTING
Largest movements
- Deferred charges and accrued income +€15,413
up €15,413, from €0 to €15,413
- Current investments -€7,158
down €7,158 (-6.6%), from €108,588 to €101,430
- Receivables within one year +€3,142
up €3,142 (+17.3%), from €18,154 to €21,296
- Cash +€2,477
up €2,477 (+13.8%), from €17,959 to €20,436
mainly Net result for the year (+€28,979) and Current investments (+€7,158)
- Tangible fixed assets -€1,959
down €1,959 (-27.4%), from €7,136 to €5,177
of which Plant, machinery and equipment: -€1,200
- Reserves +€28,979
up €28,979 (+30.6%), from €94,586 to €123,565
- Tax, wage and social debts -€10,250
down €10,250 (-64.9%), from €15,786 to €5,537
- Other debts -€8,232
down €8,232 (-42.8%), from €19,254 to €11,022
- Gross operating margin +€19,058
up €19,058 (+68.8%), from €27,684 to €46,742
- Taxes +€4,843
up €4,843 (+60.0%), from €8,067 to €12,910
- Financial charges +€1,195
up €1,195 (+237%), from €504 to €1,699
- Financial income +€1,023
up €1,023 (+368%), from €278 to €1,301
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 | €151,836 | €163,752 | +€11,916 | +7.8% |
| Fixed assets | 21/28 | €7,136 | €5,177 | -€1,959 | -27.4% |
| Tangible fixed assets | 22/27 | €7,136 | €5,177 | -€1,959 | -27.4% |
| Land and buildings | 22 | €1,624 | €903 | -€721 | -44.4% |
| Plant, machinery and equipment | 23 | €2,331 | €1,131 | -€1,200 | -51.5% |
| Furniture and vehicles | 24 | €3,181 | €3,143 | -€38 | -1.2% |
| Current assets | 29/58 | €144,701 | €158,575 | +€13,874 | +9.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,154 | €21,296 | +€3,142 | +17.3% |
| Trade receivables | 40 | €18,154 | €21,296 | +€3,142 | +17.3% |
| Current investments | 50/53 | €108,588 | €101,430 | -€7,158 | -6.6% |
| Cash at bank and in hand | 54/58 | €17,959 | €20,436 | +€2,477 | +13.8% |
| Deferred charges and accrued income | 490/1 | €0 | €15,413 | +€15,413 | |
| Total equity and liabilities | 10/49 | €151,836 | €163,752 | +€11,916 | +7.8% |
| Equity | 10/15 | €114,586 | €143,565 | +€28,979 | +25.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €94,586 | €123,565 | +€28,979 | +30.6% |
| Distributable reserves | 133 | €94,586 | €123,565 | +€28,979 | +30.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,250 | €20,187 | -€17,063 | -45.8% |
| Amounts payable within one year | 42/48 | €37,250 | €20,187 | -€17,063 | -45.8% |
| Trade debts | 44 | €2,210 | €3,629 | +€1,419 | +64.2% |
| Suppliers | 440/4 | €2,210 | €3,629 | +€1,419 | +64.2% |
| Taxes, remuneration and social security | 45 | €15,786 | €5,537 | -€10,250 | -64.9% |
| Taxes | 450/3 | €15,786 | €5,537 | -€10,250 | -64.9% |
| Other amounts payable | 47/48 | €19,254 | €11,022 | -€8,232 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | €3,298 | -€5 | -0.1% |
| Other operating charges | 640/8 | €1,016 | €1,158 | +€142 | +14.0% |
| Gross operating margin | 9900 | €27,684 | €46,742 | +€19,058 | +68.8% |
| Operating profit (loss) | 9901 | €23,366 | €42,286 | +€18,920 | +81.0% |
| Financial income | 75/76B | €278 | €1,301 | +€1,023 | +368% |
| Recurring financial income | 75 | €278 | €1,301 | +€1,023 | +368% |
| Financial charges | 65/66B | €504 | €1,699 | +€1,195 | +237% |
| Recurring financial charges | 65 | €504 | €1,699 | +€1,195 | +237% |
| Profit (loss) for the period before taxes | 9903 | €23,140 | €41,889 | +€18,749 | +81.0% |
| Income taxes | 67/77 | €8,067 | €12,910 | +€4,843 | +60.0% |
| Profit (loss) for the period | 9904 | €15,074 | €28,979 | +€13,905 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,074 | €28,979 | +€13,905 | +92.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.