P'NA 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'NA Consulting
Largest movements
- Cash -€8,945
down €8,945 (-87.2%), from €10,259 to €1,314
mainly Net result for the year (-€8,737) and Receivables within one year (-€381)
- Receivables within one year +€381
up €381 (+20.7%), from €1,843 to €2,224
- Tangible fixed assets -€318
down €318 (-16.7%), from €1,908 to €1,590
- Profit (loss) carried forward -€8,737
down €8,737 (-86.8%), from €10,064 to €1,328
- Gross operating margin +€4,042
up €4,042 (+33.8%), from -€11,961 to -€7,919
- Taxes -€1,513
no longer reported in 2025 (was €1,513)
- Other operating charges -€1,291
down €1,291 (-75.6%), from €1,706 to €416
- Depreciation -€354
down €354 (-52.7%), from €672 to €318
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 | €14,010 | €5,128 | -€8,882 | -63.4% |
| Fixed assets | 21/28 | €1,908 | €1,590 | -€318 | -16.7% |
| Tangible fixed assets | 22/27 | €1,908 | €1,590 | -€318 | -16.7% |
| Plant, machinery and equipment | 23 | €1,908 | €1,590 | -€318 | -16.7% |
| Current assets | 29/58 | €12,102 | €3,538 | -€8,564 | -70.8% |
| Amounts receivable within one year | 40/41 | €1,843 | €2,224 | +€381 | +20.7% |
| Other amounts receivable | 41 | €1,843 | €2,224 | +€381 | +20.7% |
| Cash at bank and in hand | 54/58 | €10,259 | €1,314 | -€8,945 | -87.2% |
| Total equity and liabilities | 10/49 | €14,010 | €5,128 | -€8,882 | -63.4% |
| Equity | 10/15 | €13,364 | €4,628 | -€8,737 | -65.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Other | 1319 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,064 | €1,328 | -€8,737 | -86.8% |
| Amounts payable | 17/49 | €646 | €500 | -€145 | -22.5% |
| Amounts payable within one year | 42/48 | €646 | €500 | -€145 | -22.5% |
| Financial debts | 43 | €129 | €98 | -€31 | -23.7% |
| Credit institutions | 430/8 | €129 | €98 | -€31 | -23.7% |
| Trade debts | 44 | €517 | €402 | -€115 | -22.2% |
| Suppliers | 440/4 | €517 | €402 | -€115 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | €318 | -€354 | -52.7% |
| Other operating charges | 640/8 | €1,706 | €416 | -€1,291 | -75.6% |
| Gross operating margin | 9900 | -€11,961 | -€7,919 | +€4,042 | +33.8% |
| Operating profit (loss) | 9901 | -€14,340 | -€8,653 | +€5,687 | +39.7% |
| Financial charges | 65/66B | €92 | €84 | -€8 | -8.9% |
| Recurring financial charges | 65 | €92 | €84 | -€8 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,432 | -€8,737 | +€5,695 | +39.5% |
| Income taxes | 67/77 | €1,513 | - | -€1,513 | |
| Profit (loss) for the period | 9904 | -€15,945 | -€8,737 | +€7,208 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,945 | -€8,737 | +€7,208 | +45.2% |
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 28 October 2026 via checked.be.