P.U. 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.U. Consulting
Largest movements
- Current investments +€77,372
up €77,372 (+221%), from €35,000 to €112,372
- Cash -€27,058
down €27,058 (-34.5%), from €78,327 to €51,269
mainly Current investments (-€77,372) and Tax, wage and social debts (-€2,616)
- Reserves +€49,225
up €49,225 (+61.8%), from €79,698 to €128,923
- Tax, wage and social debts -€2,616
down €2,616 (-24.9%), from €10,519 to €7,903
- Gross operating margin -€11,439
down €11,439 (-12.8%), from €89,603 to €78,165
- Depreciation -€3,622
down €3,622 (-80.3%), from €4,510 to €887
- Taxes -€2,199
down €2,199 (-9.8%), from €22,432 to €20,233
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 | €118,496 | €166,345 | +€47,849 | +40.4% |
| Fixed assets | 21/28 | €1,851 | €964 | -€887 | -47.9% |
| Tangible fixed assets | 22/27 | €1,851 | €964 | -€887 | -47.9% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Other tangible fixed assets | 26 | €1,851 | €964 | -€887 | -47.9% |
| Current assets | 29/58 | €116,645 | €165,381 | +€48,736 | +41.8% |
| Amounts receivable within one year | 40/41 | €930 | €0 | -€930 | -100% |
| Trade receivables | 40 | €930 | €0 | -€930 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €35,000 | €112,372 | +€77,372 | +221% |
| Cash at bank and in hand | 54/58 | €78,327 | €51,269 | -€27,058 | -34.5% |
| Deferred charges and accrued income | 490/1 | €2,389 | €1,740 | -€648 | -27.1% |
| Total equity and liabilities | 10/49 | €118,496 | €166,345 | +€47,849 | +40.4% |
| Equity | 10/15 | €84,698 | €133,923 | +€49,225 | +58.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,698 | €128,923 | +€49,225 | +61.8% |
| Distributable reserves | 133 | €79,698 | €128,923 | +€49,225 | +61.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,798 | €32,422 | -€1,376 | -4.1% |
| Amounts payable within one year | 42/48 | €33,798 | €32,422 | -€1,376 | -4.1% |
| Trade debts | 44 | €833 | €866 | +€33 | +4.0% |
| Suppliers | 440/4 | €833 | €866 | +€33 | +4.0% |
| Taxes, remuneration and social security | 45 | €10,519 | €7,903 | -€2,616 | -24.9% |
| Taxes | 450/3 | €10,519 | €7,903 | -€2,616 | -24.9% |
| Other amounts payable | 47/48 | €22,446 | €23,653 | +€1,206 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,510 | €887 | -€3,622 | -80.3% |
| Other operating charges | 640/8 | €1,194 | €1,993 | +€798 | +66.8% |
| Gross operating margin | 9900 | €89,603 | €78,165 | -€11,439 | -12.8% |
| Operating profit (loss) | 9901 | €83,899 | €75,284 | -€8,615 | -10.3% |
| Financial income | 75/76B | €0 | €799 | +€799 | |
| Recurring financial income | 75 | €0 | €799 | +€799 | |
| Financial charges | 65/66B | €5,160 | €4,960 | -€201 | -3.9% |
| Recurring financial charges | 65 | €5,160 | €4,960 | -€201 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €78,739 | €71,124 | -€7,615 | -9.7% |
| Income taxes | 67/77 | €22,432 | €20,233 | -€2,199 | -9.8% |
| Profit (loss) for the period | 9904 | €56,307 | €50,891 | -€5,416 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,307 | €50,891 | -€5,416 | -9.6% |
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 19 October 2026 via checked.be.