PARD 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.
PARD Consulting
Largest movements
- Cash -€8,127
down €8,127 (-32.8%), from €24,814 to €16,687
mainly Net result for the year (-€8,139) and Receivables within one year (-€175)
- Profit (loss) carried forward -€8,139
down €8,139 (-577.7%), from -€1,409 to -€9,548
- Gross operating margin -€6,759
down €6,759 (-557.1%), from -€1,213 to -€7,972
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 | €25,059 | €17,107 | -€7,952 | -31.7% |
| Current assets | 29/58 | €25,059 | €17,107 | -€7,952 | -31.7% |
| Amounts receivable within one year | 40/41 | €244 | €420 | +€175 | +71.8% |
| Other amounts receivable | 41 | €244 | €420 | +€175 | +71.8% |
| Cash at bank and in hand | 54/58 | €24,814 | €16,687 | -€8,127 | -32.8% |
| Total equity and liabilities | 10/49 | €25,059 | €17,107 | -€7,952 | -31.7% |
| Equity | 10/15 | €23,601 | €15,462 | -€8,139 | -34.5% |
| Contributions | 10/11 | €25,010 | €25,010 | = | 0.0% |
| Capital | 10 | €25,010 | €25,010 | = | 0.0% |
| Issued capital | 100 | €25,010 | €25,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,409 | -€9,548 | -€8,139 | -577.7% |
| Amounts payable | 17/49 | €1,457 | €1,645 | +€187 | +12.8% |
| Amounts payable within one year | 42/48 | €1,457 | €1,645 | +€187 | +12.8% |
| Trade debts | 44 | - | €187 | +€187 | |
| Suppliers | 440/4 | - | €187 | +€187 | |
| Other amounts payable | 47/48 | €1,457 | €1,457 | = | 0.0% |
| Gross operating margin | 9900 | -€1,213 | -€7,972 | -€6,759 | -557.1% |
| Operating profit (loss) | 9901 | -€1,213 | -€7,972 | -€6,759 | -557.1% |
| Financial charges | 65/66B | €196 | €167 | -€29 | -14.6% |
| Recurring financial charges | 65 | €196 | €167 | -€29 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,409 | -€8,139 | -€6,730 | -477.7% |
| Profit (loss) for the period | 9904 | -€1,409 | -€8,139 | -€6,730 | -477.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,409 | -€8,139 | -€6,730 | -477.7% |
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 8 October 2026 via checked.be.