P & T 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 & T Consult
Largest movements
- Cash -€61,810
down €61,810 (-97.1%), from €63,648 to €1,837
mainly Trade debts (-€170,705) and Investment in fixed assets (net) (-€30,053)
- Tangible fixed assets +€24,282
up €24,282 (+13.7%), from €177,206 to €201,488
of which Land and buildings: +€25,449
- Trade debts -€170,705
down €170,705 (-97.4%), from €175,201 to €4,496
- Debts after one year +€149,485
new in 2024: €149,485
- Profit (loss) carried forward -€10,590
down €10,590, from €1,854 to -€8,736
- Tax, wage and social debts -€9,765
down €9,765 (-66.9%), from €14,595 to €4,829
- Current portion of long-term debt +€4,133
new in 2024: €4,133
- Gross operating margin -€28,097
down €28,097 (-96.7%), from €29,068 to €971
- Staff costs -€8,736
down €8,736 (-98.6%), from €8,863 to €128
- Taxes -€4,829
down €4,829 (-100.0%), from €4,829 to €0
- Financial charges +€3,657
up €3,657 (+6772.3%), from €54 to €3,711
- Depreciation +€2,697
up €2,697 (+87.7%), from €3,075 to €5,772
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,085 | €219,207 | -€38,878 | -15.1% |
| Fixed assets | 21/28 | €177,206 | €201,488 | +€24,282 | +13.7% |
| Tangible fixed assets | 22/27 | €177,206 | €201,488 | +€24,282 | +13.7% |
| Land and buildings | 22 | €175,000 | €200,449 | +€25,449 | +14.5% |
| Plant, machinery and equipment | 23 | €468 | €260 | -€207 | -44.3% |
| Furniture and vehicles | 24 | €1,225 | €740 | -€485 | -39.6% |
| Other tangible fixed assets | 26 | €514 | €38 | -€476 | -92.6% |
| Current assets | 29/58 | €80,879 | €17,719 | -€63,159 | -78.1% |
| Amounts receivable within one year | 40/41 | €15,722 | €15,680 | -€42 | -0.3% |
| Trade receivables | 40 | €13,138 | €13,210 | +€72 | +0.5% |
| Other amounts receivable | 41 | €2,584 | €2,470 | -€114 | -4.4% |
| Cash at bank and in hand | 54/58 | €63,648 | €1,837 | -€61,810 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,509 | €202 | -€1,307 | -86.6% |
| Total equity and liabilities | 10/49 | €258,085 | €219,207 | -€38,878 | -15.1% |
| Equity | 10/15 | €66,854 | €56,264 | -€10,590 | -15.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,854 | -€8,736 | -€10,590 | |
| Amounts payable | 17/49 | €191,231 | €162,943 | -€28,288 | -14.8% |
| Amounts payable after more than one year | 17 | - | €149,485 | +€149,485 | |
| Financial debts | 170/4 | - | €149,485 | +€149,485 | |
| Amounts payable within one year | 42/48 | €191,231 | €13,458 | -€177,773 | -93.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,133 | +€4,133 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €175,201 | €4,496 | -€170,705 | -97.4% |
| Suppliers | 440/4 | €175,201 | €4,496 | -€170,705 | -97.4% |
| Taxes, remuneration and social security | 45 | €14,595 | €4,829 | -€9,765 | -66.9% |
| Taxes | 450/3 | €14,595 | €4,829 | -€9,765 | -66.9% |
| Other amounts payable | 47/48 | €1,435 | €0 | -€1,435 | -100.0% |
| Remuneration, social security and pensions | 62 | €8,863 | €128 | -€8,736 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,075 | €5,772 | +€2,697 | +87.7% |
| Other operating charges | 640/8 | €866 | €2,104 | +€1,238 | +142.9% |
| Gross operating margin | 9900 | €29,068 | €971 | -€28,097 | -96.7% |
| Operating profit (loss) | 9901 | €16,264 | -€7,032 | -€23,296 | |
| Financial income | 75/76B | €68 | €153 | +€85 | +124.0% |
| Recurring financial income | 75 | €68 | €153 | +€85 | +124.0% |
| Financial charges | 65/66B | €54 | €3,711 | +€3,657 | +6772.3% |
| Recurring financial charges | 65 | €54 | €3,711 | +€3,657 | +6772.3% |
| Profit (loss) for the period before taxes | 9903 | €16,278 | -€10,590 | -€26,868 | |
| Income taxes | 67/77 | €4,829 | €0 | -€4,829 | -100.0% |
| Profit (loss) for the period | 9904 | €11,449 | -€10,590 | -€22,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,449 | -€10,590 | -€22,039 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.