P. de B. 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. de B. Consult
Largest movements
- Receivables within one year -€177,031
down €177,031 (-68.3%), from €259,012 to €81,981
of which Trade receivables: -€177,827
- Cash +€138,267
up €138,267 (+175%), from €78,792 to €217,060
mainly Receivables within one year (+€177,031) and Deferred charges and accrued income (+€9,000)
- Deferred charges and accrued income -€9,000
down €9,000 (-86.9%), from €10,354 to €1,355
- Tax, wage and social debts -€42,252
down €42,252 (-91.6%), from €46,106 to €3,854
- Reserves -€8,690
down €8,690 (-3.0%), from €292,365 to €283,676
- Gross operating margin -€283,665
down €283,665 (-94.1%), from €301,374 to €17,709
- Taxes -€91,750
down €91,750 (-95.5%), from €96,106 to €4,355
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 | €349,896 | €300,995 | -€48,901 | -14.0% |
| Fixed assets | 21/28 | €1,737 | €599 | -€1,138 | -65.5% |
| Tangible fixed assets | 22/27 | €1,737 | €599 | -€1,138 | -65.5% |
| Furniture and vehicles | 24 | €1,737 | €599 | -€1,138 | -65.5% |
| Current assets | 29/58 | €348,159 | €300,396 | -€47,763 | -13.7% |
| Amounts receivable within one year | 40/41 | €259,012 | €81,981 | -€177,031 | -68.3% |
| Trade receivables | 40 | €242,575 | €64,749 | -€177,827 | -73.3% |
| Other amounts receivable | 41 | €16,436 | €17,232 | +€796 | +4.8% |
| Cash at bank and in hand | 54/58 | €78,792 | €217,060 | +€138,267 | +175% |
| Deferred charges and accrued income | 490/1 | €10,354 | €1,355 | -€9,000 | -86.9% |
| Total equity and liabilities | 10/49 | €349,896 | €300,995 | -€48,901 | -14.0% |
| Equity | 10/15 | €302,365 | €293,676 | -€8,690 | -2.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €292,365 | €283,676 | -€8,690 | -3.0% |
| Distributable reserves | 133 | €292,365 | €283,676 | -€8,690 | -3.0% |
| Amounts payable | 17/49 | €47,530 | €7,319 | -€40,211 | -84.6% |
| Amounts payable within one year | 42/48 | €47,530 | €7,319 | -€40,211 | -84.6% |
| Trade debts | 44 | €1,425 | €3,465 | +€2,041 | +143% |
| Suppliers | 440/4 | €1,425 | €3,465 | +€2,041 | +143% |
| Taxes, remuneration and social security | 45 | €46,106 | €3,854 | -€42,252 | -91.6% |
| Taxes | 450/3 | €46,106 | €3,854 | -€42,252 | -91.6% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,261 | €1,138 | -€1,123 | -49.7% |
| Other operating charges | 640/8 | €3,201 | €5,520 | +€2,319 | +72.5% |
| Gross operating margin | 9900 | €301,374 | €17,709 | -€283,665 | -94.1% |
| Operating profit (loss) | 9901 | €295,913 | €11,052 | -€284,861 | -96.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €278 | €156 | -€122 | -43.9% |
| Recurring financial charges | 65 | €278 | €156 | -€122 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €295,635 | €10,899 | -€284,736 | -96.3% |
| Income taxes | 67/77 | €96,106 | €4,355 | -€91,750 | -95.5% |
| Profit (loss) for the period | 9904 | €199,529 | €6,544 | -€192,986 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €199,529 | €6,544 | -€192,986 | -96.7% |
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 22 October 2026 via checked.be.