P&H 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&H Consult
Largest movements
- Receivables within one year +€6,596
up €6,596 (+57.2%), from €11,526 to €18,122
of which Other amounts receivable: +€6,206
- Cash +€3,971
up €3,971 (+10.0%), from €39,682 to €43,653
mainly Net result for the year (+€11,775) and Depreciation (+€2,442)
- Tangible fixed assets -€2,442
down €2,442 (-36.8%), from €6,631 to €4,189
of which Furniture and vehicles: -€1,276
- Deferred charges and accrued income -€1,093
no longer reported in 2025 (was €1,093)
- Profit (loss) carried forward +€11,775
up €11,775 (+30.4%), from €38,751 to €50,525
- Current portion of long-term debt -€5,869
no longer reported in 2025 (was €5,869)
- Tax, wage and social debts -€2,499
down €2,499 (-28.1%), from €8,902 to €6,403
- Trade debts +€2,297
up €2,297 (+113%), from €2,034 to €4,331
- Other debts +€1,035
up €1,035 (+118%), from €877 to €1,911
- Gross operating margin -€38,158
down €38,158 (-67.4%), from €56,631 to €18,473
- Taxes -€10,252
down €10,252 (-73.0%), from €14,045 to €3,794
- Depreciation -€806
down €806 (-24.8%), from €3,248 to €2,442
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 | €58,932 | €65,964 | +€7,031 | +11.9% |
| Fixed assets | 21/28 | €6,631 | €4,189 | -€2,442 | -36.8% |
| Tangible fixed assets | 22/27 | €6,631 | €4,189 | -€2,442 | -36.8% |
| Plant, machinery and equipment | 23 | €2,040 | €874 | -€1,167 | -57.2% |
| Furniture and vehicles | 24 | €4,591 | €3,315 | -€1,276 | -27.8% |
| Current assets | 29/58 | €52,301 | €61,775 | +€9,474 | +18.1% |
| Amounts receivable within one year | 40/41 | €11,526 | €18,122 | +€6,596 | +57.2% |
| Trade receivables | 40 | €11,526 | €11,916 | +€389 | +3.4% |
| Other amounts receivable | 41 | - | €6,206 | +€6,206 | |
| Cash at bank and in hand | 54/58 | €39,682 | €43,653 | +€3,971 | +10.0% |
| Deferred charges and accrued income | 490/1 | €1,093 | - | -€1,093 | |
| Total equity and liabilities | 10/49 | €58,932 | €65,964 | +€7,031 | +11.9% |
| Equity | 10/15 | €41,251 | €53,025 | +€11,775 | +28.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,751 | €50,525 | +€11,775 | +30.4% |
| Amounts payable | 17/49 | €17,682 | €12,939 | -€4,743 | -26.8% |
| Amounts payable within one year | 42/48 | €17,682 | €12,646 | -€5,036 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €5,869 | - | -€5,869 | |
| Trade debts | 44 | €2,034 | €4,331 | +€2,297 | +113% |
| Suppliers | 440/4 | €2,034 | €4,331 | +€2,297 | +113% |
| Taxes, remuneration and social security | 45 | €8,902 | €6,403 | -€2,499 | -28.1% |
| Taxes | 450/3 | €8,902 | €6,403 | -€2,499 | -28.1% |
| Other amounts payable | 47/48 | €877 | €1,911 | +€1,035 | +118% |
| Accrued charges and deferred income | 492/3 | - | €293 | +€293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,248 | €2,442 | -€806 | -24.8% |
| Other operating charges | 640/8 | €362 | €247 | -€115 | -31.8% |
| Gross operating margin | 9900 | €56,631 | €18,473 | -€38,158 | -67.4% |
| Operating profit (loss) | 9901 | €53,021 | €15,784 | -€37,237 | -70.2% |
| Financial charges | 65/66B | €225 | €215 | -€9 | -4.1% |
| Recurring financial charges | 65 | €225 | €215 | -€9 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €52,796 | €15,568 | -€37,228 | -70.5% |
| Income taxes | 67/77 | €14,045 | €3,794 | -€10,252 | -73.0% |
| Profit (loss) for the period | 9904 | €38,751 | €11,775 | -€26,976 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,751 | €11,775 | -€26,976 | -69.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.