P2H 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.
P2H CONSULTING
Largest movements
- Receivables within one year -€53,099
down €53,099 (-46.9%), from €113,267 to €60,168
of which Trade receivables: -€56,533
- Cash +€22,878
up €22,878 (+121%), from €18,854 to €41,733
mainly Receivables within one year (+€53,099) and Depreciation (+€10,875)
- Tangible fixed assets -€10,875
down €10,875 (-67.7%), from €16,075 to €5,200
- Other debts -€30,354
down €30,354 (-27.4%), from €110,773 to €80,420
- Trade debts -€17,182
down €17,182 (-89.9%), from €19,120 to €1,938
- Profit (loss) carried forward +€4,300
up €4,300 (+205%), from €2,098 to €6,398
- Tax, wage and social debts +€2,201
up €2,201 (+67.1%), from €3,277 to €5,478
- Depreciation +€5,200
up €5,200 (+91.6%), from €5,675 to €10,875
- Taxes +€3,851
up €3,851 (+237%), from €1,627 to €5,478
- Gross operating margin +€1,601
up €1,601 (+7.9%), from €20,176 to €21,777
- Financial charges -€252
down €252 (-55.4%), from €455 to €203
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 | €149,529 | €108,494 | -€41,036 | -27.4% |
| Fixed assets | 21/28 | €16,075 | €5,200 | -€10,875 | -67.7% |
| Tangible fixed assets | 22/27 | €16,075 | €5,200 | -€10,875 | -67.7% |
| Furniture and vehicles | 24 | €16,075 | €5,200 | -€10,875 | -67.7% |
| Current assets | 29/58 | €133,454 | €103,294 | -€30,160 | -22.6% |
| Amounts receivable within one year | 40/41 | €113,267 | €60,168 | -€53,099 | -46.9% |
| Trade receivables | 40 | €112,533 | €56,000 | -€56,533 | -50.2% |
| Other amounts receivable | 41 | €734 | €4,168 | +€3,434 | +468% |
| Cash at bank and in hand | 54/58 | €18,854 | €41,733 | +€22,878 | +121% |
| Deferred charges and accrued income | 490/1 | €1,332 | €1,393 | +€60 | +4.5% |
| Total equity and liabilities | 10/49 | €149,529 | €108,494 | -€41,036 | -27.4% |
| Equity | 10/15 | €16,358 | €20,658 | +€4,300 | +26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,098 | €6,398 | +€4,300 | +205% |
| Amounts payable | 17/49 | €133,171 | €87,836 | -€45,335 | -34.0% |
| Amounts payable within one year | 42/48 | €133,171 | €87,836 | -€45,335 | -34.0% |
| Trade debts | 44 | €19,120 | €1,938 | -€17,182 | -89.9% |
| Suppliers | 440/4 | €19,120 | €1,938 | -€17,182 | -89.9% |
| Taxes, remuneration and social security | 45 | €3,277 | €5,478 | +€2,201 | +67.1% |
| Taxes | 450/3 | €3,277 | €5,478 | +€2,201 | +67.1% |
| Other amounts payable | 47/48 | €110,773 | €80,420 | -€30,354 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,675 | €10,875 | +€5,200 | +91.6% |
| Other operating charges | 640/8 | €890 | €921 | +€31 | +3.5% |
| Gross operating margin | 9900 | €20,176 | €21,777 | +€1,601 | +7.9% |
| Operating profit (loss) | 9901 | €13,611 | €9,980 | -€3,630 | -26.7% |
| Financial charges | 65/66B | €455 | €203 | -€252 | -55.4% |
| Recurring financial charges | 65 | €455 | €203 | -€252 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €13,156 | €9,778 | -€3,378 | -25.7% |
| Income taxes | 67/77 | €1,627 | €5,478 | +€3,851 | +237% |
| Profit (loss) for the period | 9904 | €11,528 | €4,300 | -€7,229 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,528 | €4,300 | -€7,229 | -62.7% |
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 14 October 2026 via checked.be.