p53 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.
p53 Consulting
Largest movements
- Cash -€353,615
down €353,615 (-64.7%), from €546,455 to €192,840
mainly Other debts (-€423,519) and Contributions, distributions and other (-€183,500)
- Current investments -€48,000
no longer reported in 2025 (was €48,000)
- Receivables within one year -€26,776
down €26,776 (-100%), from €26,776 to €0
of which Trade receivables: -€26,215
- Other debts -€423,519
down €423,519 (-69.8%), from €607,019 to €183,500
- Gross operating margin +€19,134
up €19,134 (+9.0%), from €213,325 to €232,459
- Financial income -€11,799
down €11,799 (-63.4%), from €18,619 to €6,820
- Taxes +€2,390
up €2,390 (+4.6%), from €52,202 to €54,592
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 | €622,562 | €193,084 | -€429,478 | -69.0% |
| Current assets | 29/58 | €622,562 | €193,084 | -€429,478 | -69.0% |
| Amounts receivable within one year | 40/41 | €26,776 | €0 | -€26,776 | -100% |
| Trade receivables | 40 | €26,215 | €0 | -€26,215 | -100% |
| Other amounts receivable | 41 | €561 | €0 | -€561 | -100% |
| Current investments | 50/53 | €48,000 | - | -€48,000 | |
| Cash at bank and in hand | 54/58 | €546,455 | €192,840 | -€353,615 | -64.7% |
| Deferred charges and accrued income | 490/1 | €1,331 | €244 | -€1,087 | -81.7% |
| Total equity and liabilities | 10/49 | €622,562 | €193,084 | -€429,478 | -69.0% |
| Equity | 10/15 | €3,000 | €3,186 | +€186 | +6.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €186 | +€186 | |
| Amounts payable | 17/49 | €619,562 | €189,898 | -€429,664 | -69.3% |
| Amounts payable within one year | 42/48 | €619,562 | €189,898 | -€429,664 | -69.3% |
| Trade debts | 44 | €6,243 | €617 | -€5,626 | -90.1% |
| Suppliers | 440/4 | €6,243 | €617 | -€5,626 | -90.1% |
| Taxes, remuneration and social security | 45 | €6,300 | €5,781 | -€519 | -8.2% |
| Taxes | 450/3 | €6,300 | €5,781 | -€519 | -8.2% |
| Other amounts payable | 47/48 | €607,019 | €183,500 | -€423,519 | -69.8% |
| Other operating charges | 640/8 | €903 | €919 | +€16 | +1.8% |
| Gross operating margin | 9900 | €213,325 | €232,459 | +€19,134 | +9.0% |
| Operating profit (loss) | 9901 | €212,422 | €231,540 | +€19,118 | +9.0% |
| Financial income | 75/76B | €18,619 | €6,820 | -€11,799 | -63.4% |
| Recurring financial income | 75 | €18,619 | €6,820 | -€11,799 | -63.4% |
| Financial charges | 65/66B | €15 | €82 | +€67 | +447% |
| Recurring financial charges | 65 | €15 | €82 | +€67 | +447% |
| Profit (loss) for the period before taxes | 9903 | €231,026 | €238,278 | +€7,252 | +3.1% |
| Income taxes | 67/77 | €52,202 | €54,592 | +€2,390 | +4.6% |
| Profit (loss) for the period | 9904 | €178,824 | €183,686 | +€4,862 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €178,824 | €183,686 | +€4,862 | +2.7% |
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 26 October 2026 via checked.be.