PASCAL ALLOUARD 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.
PASCAL ALLOUARD CONSULTING
Largest movements
- Receivables after one year -€91,340
down €91,340 (-28.3%), from €322,752 to €231,412
- Receivables within one year +€54,881
up €54,881 (+38.9%), from €140,981 to €195,862
of which Other amounts receivable: +€54,056
- Tangible fixed assets -€12,015
down €12,015 (-12.7%), from €94,705 to €82,690
of which Land and buildings: -€11,747
- Cash -€8,197
down €8,197 (-30.3%), from €27,041 to €18,844
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€54,881)
- Reserves -€54,008
down €54,008 (-12.3%), from €439,024 to €385,016
of which Distributable reserves: -€54,008
- Debts after one year -€11,000
down €11,000 (-20.9%), from €52,750 to €41,750
- Trade debts +€7,479
up €7,479 (+1,151%), from €650 to €8,129
- Tax, wage and social debts +€6,201
up €6,201 (+10.3%), from €60,342 to €66,543
- Gross operating margin -€12,161
down €12,161 (-13.6%), from €89,743 to €77,582
- Taxes +€4,836
up €4,836 (+21.0%), from €23,079 to €27,915
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €592,060 | €535,389 | -€56,671 | -9.6% |
| Fixed assets | 21/28 | €101,286 | €89,271 | -€12,015 | -11.9% |
| Tangible fixed assets | 22/27 | €94,705 | €82,690 | -€12,015 | -12.7% |
| Land and buildings | 22 | €93,970 | €82,223 | -€11,747 | -12.5% |
| Furniture and vehicles | 24 | €735 | €467 | -€268 | -36.5% |
| Financial fixed assets | 28 | €6,581 | €6,581 | = | 0.0% |
| Current assets | 29/58 | €490,774 | €446,118 | -€44,656 | -9.1% |
| Amounts receivable after more than one year | 29 | €322,752 | €231,412 | -€91,340 | -28.3% |
| Other amounts receivable | 291 | €322,752 | €231,412 | -€91,340 | -28.3% |
| Amounts receivable within one year | 40/41 | €140,981 | €195,862 | +€54,881 | +38.9% |
| Trade receivables | 40 | €17,964 | €18,789 | +€825 | +4.6% |
| Other amounts receivable | 41 | €123,017 | €177,073 | +€54,056 | +43.9% |
| Cash at bank and in hand | 54/58 | €27,041 | €18,844 | -€8,197 | -30.3% |
| Total equity and liabilities | 10/49 | €592,060 | €535,389 | -€56,671 | -9.6% |
| Equity | 10/15 | €461,976 | €407,968 | -€54,008 | -11.7% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,400 | +€6,400 | |
| Other | 1109/19 | - | €6,400 | +€6,400 | |
| Reserves | 13 | €439,024 | €385,016 | -€54,008 | -12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €437,164 | €383,156 | -€54,008 | -12.4% |
| Profit (loss) carried forward | 14 | €16,552 | €16,552 | +€0 | 0.0% |
| Amounts payable | 17/49 | €130,084 | €127,421 | -€2,663 | -2.0% |
| Amounts payable after more than one year | 17 | €52,750 | €41,750 | -€11,000 | -20.9% |
| Financial debts | 170/4 | €52,750 | €41,750 | -€11,000 | -20.9% |
| Amounts payable within one year | 42/48 | €77,334 | €85,671 | +€8,337 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €16,342 | €11,000 | -€5,342 | -32.7% |
| Trade debts | 44 | €650 | €8,129 | +€7,479 | +1,151% |
| Suppliers | 440/4 | €650 | €8,129 | +€7,479 | +1,151% |
| Taxes, remuneration and social security | 45 | €60,342 | €66,543 | +€6,201 | +10.3% |
| Taxes | 450/3 | €60,342 | €66,543 | +€6,201 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,816 | €12,015 | +€199 | +1.7% |
| Other operating charges | 640/8 | €10 | - | -€10 | |
| Gross operating margin | 9900 | €89,743 | €77,582 | -€12,161 | -13.6% |
| Operating profit (loss) | 9901 | €77,917 | €65,568 | -€12,349 | -15.8% |
| Financial income | 75/76B | €10,891 | €11,653 | +€762 | +7.0% |
| Recurring financial income | 75 | €10,891 | €11,653 | +€762 | +7.0% |
| Financial charges | 65/66B | €3,210 | €3,314 | +€104 | +3.2% |
| Recurring financial charges | 65 | €3,210 | €3,314 | +€104 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €85,598 | €73,907 | -€11,691 | -13.7% |
| Income taxes | 67/77 | €23,079 | €27,915 | +€4,836 | +21.0% |
| Profit (loss) for the period | 9904 | €62,519 | €45,992 | -€16,527 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,519 | €45,992 | -€16,527 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.