P-KONSULT: 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-KONSULT
Largest movements
- Deferred charges and accrued income +€1.0m
up €1.0m (+91,005%), from €1,110 to €1.0m
- Cash +€262,811
up €262,811 (+98.0%), from €268,297 to €531,108
mainly Net result for the year (+€1.9m) and Other debts (+€1.3m)
- Receivables within one year -€26,233
down €26,233 (-72.4%), from €36,233 to €10,000
of which Trade receivables: -€26,233
- Other debts +€1.3m
up €1.3m (+236%), from €560,050 to €1.9m
- Debts after one year -€73,259
down €73,259 (-49.7%), from €147,464 to €74,204
- Financial income +€1.3m
up €1.3m (+331%), from €400,000 to €1.7m
- Gross operating margin -€6,690
down €6,690 (-3.0%), from €221,913 to €215,223
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 | €819,907 | €2,064,926 | +€1.2m | +152% |
| Fixed assets | 21/28 | €514,267 | €512,633 | -€1,634 | -0.3% |
| Tangible fixed assets | 22/27 | €4,223 | €2,589 | -€1,634 | -38.7% |
| Furniture and vehicles | 24 | €4,223 | €2,589 | -€1,634 | -38.7% |
| Financial fixed assets | 28 | €510,043 | €510,043 | = | 0.0% |
| Current assets | 29/58 | €305,640 | €1,552,293 | +€1.2m | +408% |
| Amounts receivable within one year | 40/41 | €36,233 | €10,000 | -€26,233 | -72.4% |
| Trade receivables | 40 | €26,233 | €0 | -€26,233 | -100% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €268,297 | €531,108 | +€262,811 | +98.0% |
| Deferred charges and accrued income | 490/1 | €1,110 | €1,011,185 | +€1.0m | +91,005% |
| Total equity and liabilities | 10/49 | €819,907 | €2,064,926 | +€1.2m | +152% |
| Equity | 10/15 | €10,979 | €10,369 | -€610 | -5.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €979 | €369 | -€610 | -62.3% |
| Amounts payable | 17/49 | €808,928 | €2,054,557 | +€1.2m | +154% |
| Amounts payable after more than one year | 17 | €147,464 | €74,204 | -€73,259 | -49.7% |
| Financial debts | 170/4 | €147,464 | €74,204 | -€73,259 | -49.7% |
| Amounts payable within one year | 42/48 | €661,464 | €1,980,353 | +€1.3m | +199% |
| Current portion of amounts payable after more than one year | 42 | €72,326 | €73,259 | +€933 | +1.3% |
| Trade debts | 44 | €212 | €168 | -€44 | -20.9% |
| Suppliers | 440/4 | €212 | €168 | -€44 | -20.9% |
| Taxes, remuneration and social security | 45 | €28,876 | €25,875 | -€3,000 | -10.4% |
| Taxes | 450/3 | €26,251 | €25,875 | -€376 | -1.4% |
| Remuneration and social security | 454/9 | €2,624 | €0 | -€2,624 | -100% |
| Other amounts payable | 47/48 | €560,050 | €1,881,050 | +€1.3m | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €1,634 | +€955 | +141% |
| Other operating charges | 640/8 | €1,757 | €1,835 | +€78 | +4.4% |
| Gross operating margin | 9900 | €221,913 | €215,223 | -€6,690 | -3.0% |
| Operating profit (loss) | 9901 | €219,478 | €211,754 | -€7,724 | -3.5% |
| Financial income | 75/76B | €400,000 | €1,725,000 | +€1.3m | +331% |
| Recurring financial income | 75 | €400,000 | €1,725,000 | +€1.3m | +331% |
| Financial charges | 65/66B | €3,923 | €2,886 | -€1,038 | -26.5% |
| Recurring financial charges | 65 | €3,923 | €2,886 | -€1,038 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €615,554 | €1,933,869 | +€1.3m | +214% |
| Income taxes | 67/77 | €55,531 | €53,479 | -€2,053 | -3.7% |
| Profit (loss) for the period | 9904 | €560,023 | €1,880,390 | +€1.3m | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €560,023 | €1,880,390 | +€1.3m | +236% |
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 17 October 2026 via checked.be.