P.S.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.
P.S.L. Consult
Largest movements
- Cash +€32,050
up €32,050 (+44.6%), from €71,808 to €103,858
mainly Net result for the year (+€26,070) and Receivables within one year (+€4,728)
- Receivables within one year -€4,728
down €4,728 (-40.1%), from €11,798 to €7,069
of which Trade receivables: -€6,353
- Profit (loss) carried forward +€26,070
up €26,070 (+30.5%), from -€85,344 to -€59,274
- Trade debts +€2,157
up €2,157 (+634%), from €340 to €2,497
- Depreciation -€10,502
no longer reported in 2025 (was €10,502)
- Gross operating margin -€5,503
down €5,503 (-16.3%), from €33,733 to €28,230
- Taxes +€2,118
new in 2025: €2,118
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 | €83,606 | €110,927 | +€27,322 | +32.7% |
| Current assets | 29/58 | €83,606 | €110,927 | +€27,322 | +32.7% |
| Amounts receivable within one year | 40/41 | €11,798 | €7,069 | -€4,728 | -40.1% |
| Trade receivables | 40 | €11,798 | €5,445 | -€6,353 | -53.8% |
| Other amounts receivable | 41 | - | €1,624 | +€1,624 | |
| Cash at bank and in hand | 54/58 | €71,808 | €103,858 | +€32,050 | +44.6% |
| Total equity and liabilities | 10/49 | €83,606 | €110,927 | +€27,322 | +32.7% |
| Equity | 10/15 | -€72,944 | -€46,874 | +€26,070 | +35.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,344 | -€59,274 | +€26,070 | +30.5% |
| Amounts payable | 17/49 | €156,550 | €157,802 | +€1,251 | +0.8% |
| Amounts payable after more than one year | 17 | €154,346 | €154,346 | = | 0.0% |
| Other amounts payable | 178/9 | €154,346 | €154,346 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,204 | €3,455 | +€1,251 | +56.8% |
| Trade debts | 44 | €340 | €2,497 | +€2,157 | +634% |
| Suppliers | 440/4 | €340 | €2,497 | +€2,157 | +634% |
| Taxes, remuneration and social security | 45 | €1,864 | €958 | -€906 | -48.6% |
| Taxes | 450/3 | €1,864 | €958 | -€906 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,502 | - | -€10,502 | |
| Other operating charges | 640/8 | €451 | €634 | +€183 | +40.5% |
| Gross operating margin | 9900 | €33,733 | €28,230 | -€5,503 | -16.3% |
| Operating profit (loss) | 9901 | €22,780 | €27,596 | +€4,816 | +21.1% |
| Financial income | 75/76B | €834 | €728 | -€106 | -12.7% |
| Recurring financial income | 75 | €834 | €728 | -€106 | -12.7% |
| Financial charges | 65/66B | €117 | €136 | +€19 | +15.9% |
| Recurring financial charges | 65 | €117 | €136 | +€19 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €23,497 | €28,188 | +€4,692 | +20.0% |
| Income taxes | 67/77 | - | €2,118 | +€2,118 | |
| Profit (loss) for the period | 9904 | €23,497 | €26,070 | +€2,574 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,497 | €26,070 | +€2,574 | +11.0% |
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 23 October 2026 via checked.be.