P2B Consulting: what changed
Two fiscal 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.
P2B Consulting
Largest movements
- Receivables within one year +€17,471
up €17,471 (+989.5%), from €1,766 to €19,237
of which Trade receivables: +€15,865
- Cash +€1,973
up €1,973 (+3.3%), from €59,516 to €61,489
mainly Provisions (+€28,660) and Tax, wage and social debts (+€2,601)
- Deferred charges and accrued income +€1,062
up €1,062 (+260.3%), from €408 to €1,470
- Provisions +€28,660
new in 2025: €28,660
- Other debts -€6,579
down €6,579 (-100.0%), from €6,579 to €0
- Profit (loss) carried forward -€5,811
down €5,811 (-19.8%), from €29,280 to €23,469
- Tax, wage and social debts +€2,601
up €2,601 (+11.4%), from €22,750 to €25,350
- Trade debts +€1,634
up €1,634 (+2017.0%), from €81 to €1,715
- Provisions +€28,660
new in 2025: €28,660
- Other operating charges +€6,848
up €6,848 (+1317.2%), from €520 to €7,368
- Gross operating margin -€2,109
down €2,109 (-4.8%), from €43,883 to €41,774
- Financial charges -€1,567
down €1,567 (-87.7%), from €1,788 to €220
- Taxes +€570
up €570 (+5.1%), from €11,069 to €11,639
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.
Cash bridge derived
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 | €61,689 | €82,195 | +€20,506 | +33.2% |
| Current assets | 29/58 | €61,689 | €82,195 | +€20,506 | +33.2% |
| Amounts receivable within one year | 40/41 | €1,766 | €19,237 | +€17,471 | +989.5% |
| Trade receivables | 40 | €1,766 | €17,631 | +€15,865 | +898.5% |
| Other amounts receivable | 41 | €0 | €1,606 | +€1,606 | |
| Cash at bank and in hand | 54/58 | €59,516 | €61,489 | +€1,973 | +3.3% |
| Deferred charges and accrued income | 490/1 | €408 | €1,470 | +€1,062 | +260.3% |
| Total equity and liabilities | 10/49 | €61,689 | €82,195 | +€20,506 | +33.2% |
| Equity | 10/15 | €32,280 | €26,469 | -€5,811 | -18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,280 | €23,469 | -€5,811 | -19.8% |
| Provisions and deferred taxes | 16 | - | €28,660 | +€28,660 | |
| Provisions for liabilities and charges | 160/5 | - | €28,660 | +€28,660 | |
| Other liabilities and charges | 164/5 | - | €28,660 | +€28,660 | |
| Amounts payable | 17/49 | €29,409 | €27,065 | -€2,344 | -8.0% |
| Amounts payable within one year | 42/48 | €29,409 | €27,065 | -€2,344 | -8.0% |
| Trade debts | 44 | €81 | €1,715 | +€1,634 | +2017.0% |
| Suppliers | 440/4 | €81 | €1,715 | +€1,634 | +2017.0% |
| Taxes, remuneration and social security | 45 | €22,750 | €25,350 | +€2,601 | +11.4% |
| Taxes | 450/3 | €22,750 | €25,350 | +€2,601 | +11.4% |
| Other amounts payable | 47/48 | €6,579 | €0 | -€6,579 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €28,660 | +€28,660 | |
| Other operating charges | 640/8 | €520 | €7,368 | +€6,848 | +1317.2% |
| Gross operating margin | 9900 | €43,883 | €41,774 | -€2,109 | -4.8% |
| Operating profit (loss) | 9901 | €43,364 | €5,746 | -€37,618 | -86.7% |
| Financial income | 75/76B | €4 | €303 | +€299 | +7892.9% |
| Recurring financial income | 75 | €4 | €303 | +€299 | +7892.9% |
| Financial charges | 65/66B | €1,788 | €220 | -€1,567 | -87.7% |
| Recurring financial charges | 65 | €1,788 | €220 | -€1,567 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €41,580 | €5,828 | -€35,751 | -86.0% |
| Income taxes | 67/77 | €11,069 | €11,639 | +€570 | +5.1% |
| Profit (loss) for the period | 9904 | €30,510 | -€5,811 | -€36,321 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,510 | -€5,811 | -€36,321 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.