P.M.E. CONSULTING: what changed
Two fiscal 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.M.E. CONSULTING
Largest movements
- Receivables within one year +€400
up €400 (+1.4%), from €27,910 to €28,310
- Other debts +€705
up €705 (+26.3%), from €2,680 to €3,385
- Profit (loss) carried forward -€579
down €579 (-16.7%), from €3,457 to €2,878
- Gross operating margin -€777
down €777, from €198 to -€579
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,910 | €28,310 | +€400 | +1.4% |
| Current assets | 29/58 | €27,910 | €28,310 | +€400 | +1.4% |
| Amounts receivable within one year | 40/41 | €27,910 | €28,310 | +€400 | +1.4% |
| Other amounts receivable | 41 | €27,910 | €28,310 | +€400 | +1.4% |
| Total equity and liabilities | 10/49 | €27,910 | €28,310 | +€400 | +1.4% |
| Equity | 10/15 | €23,917 | €23,338 | -€579 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,457 | €2,878 | -€579 | -16.7% |
| Amounts payable | 17/49 | €3,994 | €4,972 | +€978 | +24.5% |
| Amounts payable within one year | 42/48 | €3,994 | €4,972 | +€978 | +24.5% |
| Trade debts | 44 | €1,314 | €1,587 | +€273 | +20.8% |
| Suppliers | 440/4 | €1,314 | €1,587 | +€273 | +20.8% |
| Other amounts payable | 47/48 | €2,680 | €3,385 | +€705 | +26.3% |
| Gross operating margin | 9900 | €198 | -€579 | -€777 | |
| Operating profit (loss) | 9901 | €198 | -€579 | -€777 | |
| Profit (loss) for the period before taxes | 9903 | €198 | -€579 | -€777 | |
| Profit (loss) for the period | 9904 | €198 | -€579 | -€777 | |
| Profit (loss) for the period to be appropriated | 9905 | €198 | -€579 | -€777 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.