P&G 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&G Consulting
Largest movements
- Receivables within one year +€42,947
up €42,947 (+37.4%), from €114,680 to €157,627
of which Trade receivables: +€32,354
- Cash +€25,765
up €25,765 (+84.6%), from €30,452 to €56,217
mainly Trade debts (+€49,592) and Net result for the year (+€16,110)
- Stocks and contracts -€4,240
down €4,240 (-12.4%), from €34,090 to €29,850
- Trade debts +€49,592
up €49,592 (+64.5%), from €76,867 to €126,459
- Reserves +€16,000
up €16,000 (+23.6%), from €67,858 to €83,858
of which Distributable reserves: +€16,000
- Gross operating margin -€1,754
down €1,754 (-5.7%), from €30,923 to €29,169
- Financial charges -€1,132
down €1,132 (-90.1%), from €1,256 to €124
- Taxes -€1,115
down €1,115 (-11.9%), from €9,385 to €8,270
- Other operating charges +€399
new in 2025: €399
- Financial income +€358
new in 2025: €358
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 | €205,958 | €269,399 | +€63,441 | +30.8% |
| Fixed assets | 21/28 | €26,736 | €25,705 | -€1,031 | -3.9% |
| Tangible fixed assets | 22/27 | €26,736 | €25,705 | -€1,031 | -3.9% |
| Plant, machinery and equipment | 23 | €26,736 | €23,166 | -€3,570 | -13.4% |
| Furniture and vehicles | 24 | - | €2,539 | +€2,539 | |
| Current assets | 29/58 | €179,222 | €243,694 | +€64,472 | +36.0% |
| Stocks and contracts in progress | 3 | €34,090 | €29,850 | -€4,240 | -12.4% |
| Stocks | 30/36 | €34,090 | €29,850 | -€4,240 | -12.4% |
| Amounts receivable within one year | 40/41 | €114,680 | €157,627 | +€42,947 | +37.4% |
| Trade receivables | 40 | €114,547 | €146,901 | +€32,354 | +28.2% |
| Other amounts receivable | 41 | €133 | €10,726 | +€10,593 | +7,965% |
| Cash at bank and in hand | 54/58 | €30,452 | €56,217 | +€25,765 | +84.6% |
| Total equity and liabilities | 10/49 | €205,958 | €269,399 | +€63,441 | +30.8% |
| Equity | 10/15 | €118,060 | €134,170 | +€16,110 | +13.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €67,858 | €83,858 | +€16,000 | +23.6% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Tax-exempt reserves | 132 | €316 | €316 | = | 0.0% |
| Distributable reserves | 133 | €67,242 | €83,242 | +€16,000 | +23.8% |
| Profit (loss) carried forward | 14 | €20,202 | €20,312 | +€110 | +0.5% |
| Amounts payable | 17/49 | €87,898 | €135,229 | +€47,331 | +53.8% |
| Amounts payable within one year | 42/48 | €87,898 | €135,229 | +€47,331 | +53.8% |
| Trade debts | 44 | €76,867 | €126,459 | +€49,592 | +64.5% |
| Suppliers | 440/4 | €76,867 | €126,459 | +€49,592 | +64.5% |
| Taxes, remuneration and social security | 45 | €10,684 | €8,770 | -€1,914 | -17.9% |
| Taxes | 450/3 | €10,684 | €8,770 | -€1,914 | -17.9% |
| Other amounts payable | 47/48 | €347 | - | -€347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,469 | €4,624 | +€155 | +3.5% |
| Other operating charges | 640/8 | - | €399 | +€399 | |
| Gross operating margin | 9900 | €30,923 | €29,169 | -€1,754 | -5.7% |
| Operating profit (loss) | 9901 | €26,454 | €24,146 | -€2,308 | -8.7% |
| Financial income | 75/76B | - | €358 | +€358 | |
| Recurring financial income | 75 | - | €358 | +€358 | |
| Financial charges | 65/66B | €1,256 | €124 | -€1,132 | -90.1% |
| Recurring financial charges | 65 | €1,256 | €124 | -€1,132 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €25,198 | €24,380 | -€818 | -3.2% |
| Income taxes | 67/77 | €9,385 | €8,270 | -€1,115 | -11.9% |
| Profit (loss) for the period | 9904 | €15,813 | €16,110 | +€297 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,813 | €16,110 | +€297 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.