P&E 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&E CONSULT
Largest movements
- Cash +€12,197
up €12,197 (+620%), from €1,967 to €14,164
mainly Other debts (+€16,983) and Depreciation (+€11,870)
- Tangible fixed assets -€11,870
down €11,870 (-33.7%), from €35,208 to €23,338
of which Furniture and vehicles: -€11,703
- Receivables within one year -€9,285
down €9,285 (-25.1%), from €36,919 to €27,634
of which Trade receivables: -€8,980
- Tax, wage and social debts -€24,216
down €24,216 (-84.9%), from €28,515 to €4,299
of which Remuneration and social security: -€24,900
- Other debts +€16,983
up €16,983 (+298%), from €5,700 to €22,683
- Trade debts +€7,005
up €7,005 (+748%), from €936 to €7,941
- Debts after one year -€4,941
down €4,941 (-21.9%), from €22,525 to €17,584
- Profit (loss) carried forward -€3,533
down €3,533 (-73.1%), from €4,834 to €1,301
- Depreciation -€1,432
down €1,432 (-10.8%), from €13,302 to €11,870
- Gross operating margin -€1,259
down €1,259 (-9.8%), from €12,896 to €11,636
- Financial charges +€367
up €367 (+31.7%), from €1,160 to €1,527
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 | €74,660 | €65,716 | -€8,944 | -12.0% |
| Fixed assets | 21/28 | €35,208 | €23,338 | -€11,870 | -33.7% |
| Tangible fixed assets | 22/27 | €35,208 | €23,338 | -€11,870 | -33.7% |
| Plant, machinery and equipment | 23 | €167 | - | -€167 | |
| Furniture and vehicles | 24 | €35,041 | €23,338 | -€11,703 | -33.4% |
| Current assets | 29/58 | €39,452 | €42,378 | +€2,926 | +7.4% |
| Amounts receivable within one year | 40/41 | €36,919 | €27,634 | -€9,285 | -25.1% |
| Trade receivables | 40 | €36,615 | €27,634 | -€8,980 | -24.5% |
| Other amounts receivable | 41 | €304 | - | -€304 | |
| Cash at bank and in hand | 54/58 | €1,967 | €14,164 | +€12,197 | +620% |
| Deferred charges and accrued income | 490/1 | €566 | €579 | +€13 | +2.4% |
| Total equity and liabilities | 10/49 | €74,660 | €65,716 | -€8,944 | -12.0% |
| Equity | 10/15 | €11,800 | €8,267 | -€3,533 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €766 | €766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €766 | €766 | = | 0.0% |
| Reserves not available under the articles | 1311 | €766 | €766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,834 | €1,301 | -€3,533 | -73.1% |
| Amounts payable | 17/49 | €62,860 | €57,449 | -€5,411 | -8.6% |
| Amounts payable after more than one year | 17 | €22,525 | €17,584 | -€4,941 | -21.9% |
| Financial debts | 170/4 | €22,525 | €17,584 | -€4,941 | -21.9% |
| Amounts payable within one year | 42/48 | €39,948 | €39,865 | -€83 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €4,796 | €4,941 | +€145 | +3.0% |
| Trade debts | 44 | €936 | €7,941 | +€7,005 | +748% |
| Suppliers | 440/4 | €936 | €7,941 | +€7,005 | +748% |
| Taxes, remuneration and social security | 45 | €28,515 | €4,299 | -€24,216 | -84.9% |
| Taxes | 450/3 | €3,615 | €4,299 | +€684 | +18.9% |
| Remuneration and social security | 454/9 | €24,900 | - | -€24,900 | |
| Other amounts payable | 47/48 | €5,700 | €22,683 | +€16,983 | +298% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,302 | €11,870 | -€1,432 | -10.8% |
| Other operating charges | 640/8 | €855 | €765 | -€90 | -10.6% |
| Gross operating margin | 9900 | €12,896 | €11,636 | -€1,259 | -9.8% |
| Operating profit (loss) | 9901 | -€1,261 | -€998 | +€263 | +20.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,160 | €1,527 | +€367 | +31.7% |
| Recurring financial charges | 65 | €1,160 | €1,527 | +€367 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,420 | -€2,524 | -€104 | -4.3% |
| Income taxes | 67/77 | €1,018 | €1,008 | -€9 | -0.9% |
| Profit (loss) for the period | 9904 | -€3,438 | -€3,533 | -€95 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,438 | -€3,533 | -€95 | -2.7% |
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 14 October 2026 via checked.be.