Panier Consultancy & Development: 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.
Panier Consultancy & Development
Largest movements
- Tangible fixed assets -€313,352
down €313,352 (-99.6%), from €314,682 to €1,330
of which Land and buildings: -€312,640
- Receivables within one year +€59,205
up €59,205 (+115.3%), from €51,343 to €110,547
of which Other amounts receivable: +€31,180
- Cash -€10,958
down €10,958 (-80.0%), from €13,693 to €2,734
mainly Debts after one year (-€209,794) and Receivables within one year (-€59,205)
- Debts after one year -€209,794
no longer reported in 2025 (was €209,794)
- Current portion of long-term debt -€33,140
no longer reported in 2025 (was €33,140)
- Trade debts -€15,228
down €15,228 (-49.9%), from €30,490 to €15,262
- Tax, wage and social debts -€4,111
down €4,111 (-8.4%), from €48,910 to €44,799
of which Taxes: -€3,882
- Financial charges +€20,162
up €20,162 (+352.6%), from €5,718 to €25,880
of which Non-recurring financial charges: +€20,204
- Gross operating margin +€14,191
up €14,191 (+66.4%), from €21,365 to €35,555
- Depreciation -€5,759
down €5,759 (-89.0%), from €6,471 to €712
- Taxes -€3,358
down €3,358 (-73.5%), from €4,570 to €1,212
- Other operating charges +€2,746
up €2,746 (+75.0%), from €3,661 to €6,406
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 | €379,718 | €114,612 | -€265,106 | -69.8% |
| Fixed assets | 21/28 | €314,682 | €1,330 | -€313,352 | -99.6% |
| Tangible fixed assets | 22/27 | €314,682 | €1,330 | -€313,352 | -99.6% |
| Land and buildings | 22 | €312,640 | - | -€312,640 | |
| Plant, machinery and equipment | 23 | €393 | €251 | -€142 | -36.1% |
| Furniture and vehicles | 24 | €1,649 | €1,079 | -€570 | -34.6% |
| Current assets | 29/58 | €65,035 | €113,282 | +€48,246 | +74.2% |
| Amounts receivable within one year | 40/41 | €51,343 | €110,547 | +€59,205 | +115.3% |
| Trade receivables | 40 | €13,887 | €41,912 | +€28,025 | +201.8% |
| Other amounts receivable | 41 | €37,455 | €68,635 | +€31,180 | +83.2% |
| Cash at bank and in hand | 54/58 | €13,693 | €2,734 | -€10,958 | -80.0% |
| Total equity and liabilities | 10/49 | €379,718 | €114,612 | -€265,106 | -69.8% |
| Equity | 10/15 | €57,383 | €54,550 | -€2,833 | -4.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €55,383 | €52,550 | -€2,833 | -5.1% |
| Distributable reserves | 133 | €55,383 | €52,550 | -€2,833 | -5.1% |
| Amounts payable | 17/49 | €322,335 | €60,062 | -€262,273 | -81.4% |
| Amounts payable after more than one year | 17 | €209,794 | - | -€209,794 | |
| Financial debts | 170/4 | €209,794 | - | -€209,794 | |
| Amounts payable within one year | 42/48 | €112,540 | €60,062 | -€52,479 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €33,140 | - | -€33,140 | |
| Trade debts | 44 | €30,490 | €15,262 | -€15,228 | -49.9% |
| Suppliers | 440/4 | €30,490 | €15,262 | -€15,228 | -49.9% |
| Taxes, remuneration and social security | 45 | €48,910 | €44,799 | -€4,111 | -8.4% |
| Taxes | 450/3 | €48,681 | €44,799 | -€3,882 | -8.0% |
| Remuneration and social security | 454/9 | €229 | - | -€229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,471 | €712 | -€5,759 | -89.0% |
| Other operating charges | 640/8 | €3,661 | €6,406 | +€2,746 | +75.0% |
| Non-recurring operating charges | 66A | - | €4,177 | +€4,177 | |
| Gross operating margin | 9900 | €21,365 | €35,555 | +€14,191 | +66.4% |
| Operating profit (loss) | 9901 | €11,233 | €24,260 | +€13,027 | +116.0% |
| Financial income | 75/76B | €1,700 | - | -€1,700 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €1,700 | - | -€1,700 | |
| Financial charges | 65/66B | €5,718 | €25,880 | +€20,162 | +352.6% |
| Recurring financial charges | 65 | €5,718 | €5,677 | -€42 | -0.7% |
| Non-recurring financial charges | 66B | - | €20,204 | +€20,204 | |
| Profit (loss) for the period before taxes | 9903 | €7,214 | -€1,621 | -€8,835 | |
| Income taxes | 67/77 | €4,570 | €1,212 | -€3,358 | -73.5% |
| Profit (loss) for the period | 9904 | €2,644 | -€2,833 | -€5,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,644 | -€2,833 | -€5,477 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.