Pardon 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.
Pardon Consulting
Largest movements
- Cash +€9,236
up €9,236 (+807%), from €1,145 to €10,382
mainly Net result for the year (+€18,287) and Tax, wage and social debts (+€6,618)
- Receivables within one year +€8,581
up €8,581 (+64.3%), from €13,344 to €21,925
of which Trade receivables: +€9,075
- Profit (loss) carried forward +€18,287
up €18,287 (+1,636%), from €1,118 to €19,404
- Other debts -€8,285
down €8,285 (-95.9%), from €8,635 to €350
- Tax, wage and social debts +€6,618
up €6,618 (+144%), from €4,590 to €11,208
of which Taxes: +€9,055
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Gross operating margin +€24,544
up €24,544 (+1,660%), from €1,478 to €26,022
- Taxes +€5,348
up €5,348 (+1,589%), from €337 to €5,685
- Financial charges +€1,548
up €1,548 (+6,507%), from €24 to €1,572
- Other operating charges +€479
new in 2025: €479
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 | €15,145 | €32,962 | +€17,817 | +118% |
| Current assets | 29/58 | €15,145 | €32,962 | +€17,817 | +118% |
| Amounts receivable within one year | 40/41 | €13,344 | €21,925 | +€8,581 | +64.3% |
| Trade receivables | 40 | €12,705 | €21,780 | +€9,075 | +71.4% |
| Other amounts receivable | 41 | €639 | €145 | -€494 | -77.3% |
| Cash at bank and in hand | 54/58 | €1,145 | €10,382 | +€9,236 | +807% |
| Deferred charges and accrued income | 490/1 | €656 | €656 | = | 0.0% |
| Total equity and liabilities | 10/49 | €15,145 | €32,962 | +€17,817 | +118% |
| Equity | 10/15 | €1,618 | €19,904 | +€18,287 | +1,130% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,118 | €19,404 | +€18,287 | +1,636% |
| Amounts payable | 17/49 | €13,527 | €13,058 | -€469 | -3.5% |
| Amounts payable within one year | 42/48 | €13,527 | €11,558 | -€1,969 | -14.6% |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Taxes, remuneration and social security | 45 | €4,590 | €11,208 | +€6,618 | +144% |
| Taxes | 450/3 | €2,153 | €11,208 | +€9,055 | +421% |
| Remuneration and social security | 454/9 | €2,437 | - | -€2,437 | |
| Other amounts payable | 47/48 | €8,635 | €350 | -€8,285 | -95.9% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | - | €479 | +€479 | |
| Gross operating margin | 9900 | €1,478 | €26,022 | +€24,544 | +1,660% |
| Operating profit (loss) | 9901 | €1,478 | €25,543 | +€24,065 | +1,628% |
| Financial charges | 65/66B | €24 | €1,572 | +€1,548 | +6,507% |
| Recurring financial charges | 65 | €24 | €1,572 | +€1,548 | +6,507% |
| Profit (loss) for the period before taxes | 9903 | €1,454 | €23,971 | +€22,517 | +1,548% |
| Income taxes | 67/77 | €337 | €5,685 | +€5,348 | +1,589% |
| Profit (loss) for the period | 9904 | €1,118 | €18,287 | +€17,169 | +1,536% |
| Profit (loss) for the period to be appropriated | 9905 | €1,118 | €18,287 | +€17,169 | +1,536% |
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 19 October 2026 via checked.be.