P. Vincent 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. Vincent Consult
Largest movements
- Receivables within one year +€25,931
up €25,931 (+68.7%), from €37,735 to €63,666
of which Trade receivables: +€17,499
- Current investments +€20,000
up €20,000 (+667%), from €3,000 to €23,000
- Cash -€14,491
down €14,491 (-22.2%), from €65,297 to €50,806
mainly Receivables within one year (-€25,931) and Current investments (-€20,000)
- Tangible fixed assets -€2,062
down €2,062 (-16.5%), from €12,493 to €10,431
of which Plant, machinery and equipment: -€1,794
- Reserves +€36,391
up €36,391 (+47.0%), from €77,401 to €113,791
- Tax, wage and social debts -€6,190
down €6,190 (-16.9%), from €36,647 to €30,458
of which Taxes: -€6,190
- Gross operating margin -€57,089
down €57,089 (-51.5%), from €110,943 to €53,854
- Taxes -€12,433
down €12,433 (-52.9%), from €23,514 to €11,080
- Financial charges -€2,325
down €2,325 (-57.9%), from €4,016 to €1,691
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,799 | €148,702 | +€28,903 | +24.1% |
| Fixed assets | 21/28 | €12,493 | €10,431 | -€2,062 | -16.5% |
| Tangible fixed assets | 22/27 | €12,493 | €10,431 | -€2,062 | -16.5% |
| Plant, machinery and equipment | 23 | €10,138 | €8,343 | -€1,794 | -17.7% |
| Other tangible fixed assets | 26 | €2,355 | €2,088 | -€268 | -11.4% |
| Current assets | 29/58 | €107,306 | €138,271 | +€30,965 | +28.9% |
| Amounts receivable within one year | 40/41 | €37,735 | €63,666 | +€25,931 | +68.7% |
| Trade receivables | 40 | €31,505 | €49,004 | +€17,499 | +55.5% |
| Other amounts receivable | 41 | €6,230 | €14,662 | +€8,432 | +135% |
| Current investments | 50/53 | €3,000 | €23,000 | +€20,000 | +667% |
| Cash at bank and in hand | 54/58 | €65,297 | €50,806 | -€14,491 | -22.2% |
| Deferred charges and accrued income | 490/1 | €1,274 | €799 | -€475 | -37.3% |
| Total equity and liabilities | 10/49 | €119,799 | €148,702 | +€28,903 | +24.1% |
| Equity | 10/15 | €79,401 | €115,791 | +€36,391 | +45.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €77,401 | €113,791 | +€36,391 | +47.0% |
| Distributable reserves | 133 | €77,401 | €113,791 | +€36,391 | +47.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,398 | €32,910 | -€7,488 | -18.5% |
| Amounts payable within one year | 42/48 | €40,048 | €32,560 | -€7,488 | -18.7% |
| Trade debts | 44 | €1,683 | €437 | -€1,246 | -74.0% |
| Suppliers | 440/4 | €1,683 | €437 | -€1,246 | -74.0% |
| Taxes, remuneration and social security | 45 | €36,647 | €30,458 | -€6,190 | -16.9% |
| Taxes | 450/3 | €33,519 | €27,329 | -€6,190 | -18.5% |
| Remuneration and social security | 454/9 | €3,128 | €3,128 | = | 0.0% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,245 | €3,661 | -€584 | -13.8% |
| Other operating charges | 640/8 | €253 | €128 | -€125 | -49.4% |
| Gross operating margin | 9900 | €110,943 | €53,854 | -€57,089 | -51.5% |
| Operating profit (loss) | 9901 | €106,445 | €50,065 | -€56,380 | -53.0% |
| Financial income | 75/76B | €204 | €763 | +€559 | +275% |
| Recurring financial income | 75 | €204 | €763 | +€559 | +275% |
| Financial charges | 65/66B | €4,016 | €1,691 | -€2,325 | -57.9% |
| Recurring financial charges | 65 | €4,016 | €1,691 | -€2,325 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €102,632 | €49,137 | -€53,495 | -52.1% |
| Income taxes | 67/77 | €23,514 | €11,080 | -€12,433 | -52.9% |
| Profit (loss) for the period | 9904 | €79,119 | €38,057 | -€41,062 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,119 | €38,057 | -€41,062 | -51.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.