P.L. 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.
What changed
P.L. Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€100,277
2024 · €97,588+€2,690
Equity
€285,697
2024 · €358,025-€72,328
Cash
€122,229
2024 · €116,268+€5,962
Balance sheet total
€603,615
2024 · €543,419+€60,196
Largest movements
Assets
- Current investments +€53,500
up €53,500 (+116%), from €46,000 to €99,500
- Receivables after one year +€8,316
up €8,316 (+6.6%), from €126,488 to €134,803
Equity and liabilities
- Other debts +€151,990
up €151,990 (+737%), from €20,615 to €172,605
- Reserves -€72,328
down €72,328 (-20.2%), from €358,025 to €285,697
- Debts after one year -€11,389
down €11,389 (-12.0%), from €95,074 to €83,685
- Tax, wage and social debts -€8,946
down €8,946 (-15.7%), from €56,946 to €48,000
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€97,588
Gross operating margin
+€1,075
Depreciation
+€342
Other operating charges
+€1,006
Financial income
+€687
Financial charges
-€3
Taxes
-€418
Result 2025
€100,277
raises the resultlowers the result
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.
From operations
+€247,256
Investment
-€57,436
Financing
-€183,858
Cash 2024
€116,268
From operations (derived)
+€247,256
Net result for the year
+€100,277
Depreciation
+€6,612
Receivables after one year
-€8,316
Receivables within one year
+€4,125
Deferred charges and accrued income
+€782
Trade debts
+€733
Tax, wage and social debts
-€8,946
Other debts
+€151,990
Investment (derived)
-€57,436
Investment in fixed assets (net)
-€3,936
Current investments
-€53,500
Financing
-€183,858
Debts after one year
-€11,389
Current portion of long-term debt
+€137
Contributions, distributions and other
-€172,605
Cash 2025
€122,229
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €543,419 | €603,615 | +€60,196 | +11.1% |
| Fixed assets | 21/28 | €171,763 | €169,088 | -€2,675 | -1.6% |
| Tangible fixed assets | 22/27 | €171,763 | €169,088 | -€2,675 | -1.6% |
| Land and buildings | 22 | €171,057 | €165,267 | -€5,790 | -3.4% |
| Furniture and vehicles | 24 | €706 | €3,821 | +€3,115 | +441% |
| Current assets | 29/58 | €371,656 | €434,527 | +€62,871 | +16.9% |
| Amounts receivable after more than one year | 29 | €126,488 | €134,803 | +€8,316 | +6.6% |
| Other amounts receivable | 291 | €126,488 | €134,803 | +€8,316 | +6.6% |
| Amounts receivable within one year | 40/41 | €80,747 | €76,623 | -€4,125 | -5.1% |
| Trade receivables | 40 | €80,747 | €76,623 | -€4,125 | -5.1% |
| Current investments | 50/53 | €46,000 | €99,500 | +€53,500 | +116% |
| Cash at bank and in hand | 54/58 | €116,268 | €122,229 | +€5,962 | +5.1% |
| Deferred charges and accrued income | 490/1 | €2,154 | €1,372 | -€782 | -36.3% |
| Total equity and liabilities | 10/49 | €543,419 | €603,615 | +€60,196 | +11.1% |
| Equity | 10/15 | €358,025 | €285,697 | -€72,328 | -20.2% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €358,025 | €285,697 | -€72,328 | -20.2% |
| Distributable reserves | 133 | €358,025 | €285,697 | -€72,328 | -20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €185,395 | €317,918 | +€132,524 | +71.5% |
| Amounts payable after more than one year | 17 | €95,074 | €83,685 | -€11,389 | -12.0% |
| Financial debts | 170/4 | €95,074 | €83,685 | -€11,389 | -12.0% |
| Amounts payable within one year | 42/48 | €90,321 | €234,234 | +€143,913 | +159% |
| Current portion of amounts payable after more than one year | 42 | €11,253 | €11,389 | +€137 | +1.2% |
| Trade debts | 44 | €1,507 | €2,240 | +€733 | +48.6% |
| Suppliers | 440/4 | €1,507 | €2,240 | +€733 | +48.6% |
| Taxes, remuneration and social security | 45 | €56,946 | €48,000 | -€8,946 | -15.7% |
| Taxes | 450/3 | €56,946 | €48,000 | -€8,946 | -15.7% |
| Other amounts payable | 47/48 | €20,615 | €172,605 | +€151,990 | +737% |
| Non-recurring operating income | 76A | - | €230 | +€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,954 | €6,612 | -€342 | -4.9% |
| Other operating charges | 640/8 | €2,330 | €1,324 | -€1,006 | -43.2% |
| Gross operating margin | 9900 | €144,952 | €146,027 | +€1,075 | +0.7% |
| Operating profit (loss) | 9901 | €135,668 | €138,091 | +€2,423 | +1.8% |
| Financial income | 75/76B | €4,657 | €5,344 | +€687 | +14.8% |
| Recurring financial income | 75 | €4,657 | €5,344 | +€687 | +14.8% |
| Financial charges | 65/66B | €1,539 | €1,542 | +€3 | +0.2% |
| Recurring financial charges | 65 | €1,539 | €1,542 | +€3 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €138,786 | €141,894 | +€3,107 | +2.2% |
| Income taxes | 67/77 | €41,199 | €41,617 | +€418 | +1.0% |
| Profit (loss) for the period | 9904 | €97,588 | €100,277 | +€2,690 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,588 | €100,277 | +€2,690 | +2.8% |
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 18 October 2026 via checked.be.