P & R 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 & R CONSULT
Largest movements
- Receivables within one year -€486,128
down €486,128 (-98.2%), from €494,866 to €8,738
of which Trade receivables: -€481,906
- Cash +€338,987
up €338,987 (+1,679%), from €20,192 to €359,179
mainly Receivables within one year (+€486,128) and Net result for the year (+€14,108)
- Receivables after one year +€21,660
up €21,660 (+6.7%), from €325,000 to €346,660
- Short-term financial debts -€133,345
down €133,345 (-100%), from €133,345 to €0
- Reserves +€14,108
up €14,108 (+2.0%), from €717,190 to €731,298
of which Distributable reserves: +€14,108
- Debts after one year -€12,382
down €12,382 (-100%), from €12,382 to €0
- Gross operating margin -€566,400
down €566,400 (-99.0%), from €572,210 to €5,811
- Taxes -€163,362
down €163,362 (-97.4%), from €167,762 to €4,400
- Staff costs -€29,133
down €29,133 (-100%), from €29,133 to €0
- Financial income +€21,660
up €21,660, from €0 to €21,660
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €955,408 | €821,675 | -€133,733 | -14.0% |
| Fixed assets | 21/28 | €112,684 | €107,099 | -€5,585 | -5.0% |
| Tangible fixed assets | 22/27 | €112,684 | €107,099 | -€5,585 | -5.0% |
| Land and buildings | 22 | €112,373 | €106,788 | -€5,585 | -5.0% |
| Plant, machinery and equipment | 23 | €311 | €311 | = | 0.0% |
| Current assets | 29/58 | €842,725 | €714,576 | -€128,148 | -15.2% |
| Amounts receivable after more than one year | 29 | €325,000 | €346,660 | +€21,660 | +6.7% |
| Other amounts receivable | 291 | €325,000 | €346,660 | +€21,660 | +6.7% |
| Amounts receivable within one year | 40/41 | €494,866 | €8,738 | -€486,128 | -98.2% |
| Trade receivables | 40 | €481,906 | €0 | -€481,906 | -100% |
| Other amounts receivable | 41 | €12,960 | €8,738 | -€4,222 | -32.6% |
| Cash at bank and in hand | 54/58 | €20,192 | €359,179 | +€338,987 | +1,679% |
| Deferred charges and accrued income | 490/1 | €2,666 | €0 | -€2,666 | -100% |
| Total equity and liabilities | 10/49 | €955,408 | €821,675 | -€133,733 | -14.0% |
| Equity | 10/15 | €735,740 | €749,848 | +€14,108 | +1.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €717,190 | €731,298 | +€14,108 | +2.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €715,335 | €729,443 | +€14,108 | +2.0% |
| Amounts payable | 17/49 | €219,668 | €71,828 | -€147,841 | -67.3% |
| Amounts payable after more than one year | 17 | €12,382 | €0 | -€12,382 | -100% |
| Financial debts | 170/4 | €12,382 | €0 | -€12,382 | -100% |
| Amounts payable within one year | 42/48 | €207,287 | €71,828 | -€135,459 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €12,923 | €12,382 | -€542 | -4.2% |
| Financial debts | 43 | €133,345 | €0 | -€133,345 | -100% |
| Credit institutions | 430/8 | €133,345 | €0 | -€133,345 | -100% |
| Trade debts | 44 | €1,565 | €709 | -€856 | -54.7% |
| Suppliers | 440/4 | €1,565 | €709 | -€856 | -54.7% |
| Taxes, remuneration and social security | 45 | €37,544 | €40,823 | +€3,279 | +8.7% |
| Taxes | 450/3 | €37,544 | €40,823 | +€3,279 | +8.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,909 | €17,913 | -€3,996 | -18.2% |
| Non-recurring operating income | 76A | €479,000 | €20,000 | -€459,000 | -95.8% |
| Remuneration, social security and pensions | 62 | €29,133 | €0 | -€29,133 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,585 | €5,585 | = | 0.0% |
| Other operating charges | 640/8 | €3,033 | €1,036 | -€1,997 | -65.8% |
| Gross operating margin | 9900 | €572,210 | €5,811 | -€566,400 | -99.0% |
| Operating profit (loss) | 9901 | €534,460 | -€810 | -€535,270 | |
| Financial income | 75/76B | €0 | €21,660 | +€21,660 | |
| Recurring financial income | 75 | €0 | €21,660 | +€21,660 | |
| Financial charges | 65/66B | €2,464 | €2,342 | -€122 | -4.9% |
| Recurring financial charges | 65 | €2,464 | €2,342 | -€122 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €531,995 | €18,508 | -€513,488 | -96.5% |
| Income taxes | 67/77 | €167,762 | €4,400 | -€163,362 | -97.4% |
| Profit (loss) for the period | 9904 | €364,233 | €14,108 | -€350,125 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €364,233 | €14,108 | -€350,125 | -96.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.