PAUL DESENDER CONSULTING: what changed
PAUL DESENDER CONSULTING
Largest movements
- Receivables within one year -€32,667
down €32,667 (-5.1%), from €634,898 to €602,231
of which Other amounts receivable: -€27,411
- Tangible fixed assets -€6,929
down €6,929 (-26.8%), from €25,873 to €18,944
of which Furniture and vehicles: -€6,632
- Reserves -€28,538
down €28,538 (-5.0%), from €565,435 to €536,896
- Tax, wage and social debts -€12,425
down €12,425 (-33.4%), from €37,222 to €24,796
of which Taxes: -€12,232
- Gross operating margin -€14,642
down €14,642 (-38.3%), from €38,187 to €23,545
- Staff costs -€13,960
down €13,960 (-39.3%), from €35,566 to €21,606
- Financial income -€2,143
down €2,143 (-7.2%), from €29,842 to €27,698
- Taxes -€2,017
down €2,017 (-19.0%), from €10,642 to €8,625
- Other operating charges +€1,986
up €1,986 (+525%), from €378 to €2,365
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,480 | €628,914 | -€39,566 | -5.9% |
| Fixed assets | 21/28 | €25,873 | €18,944 | -€6,929 | -26.8% |
| Tangible fixed assets | 22/27 | €25,873 | €18,944 | -€6,929 | -26.8% |
| Plant, machinery and equipment | 23 | €1,036 | €739 | -€297 | -28.7% |
| Furniture and vehicles | 24 | €24,838 | €18,206 | -€6,632 | -26.7% |
| Current assets | 29/58 | €642,607 | €609,970 | -€32,637 | -5.1% |
| Amounts receivable within one year | 40/41 | €634,898 | €602,231 | -€32,667 | -5.1% |
| Trade receivables | 40 | €16,239 | €10,983 | -€5,256 | -32.4% |
| Other amounts receivable | 41 | €618,659 | €591,248 | -€27,411 | -4.4% |
| Cash at bank and in hand | 54/58 | €7,709 | €7,739 | +€30 | +0.4% |
| Total equity and liabilities | 10/49 | €668,480 | €628,914 | -€39,566 | -5.9% |
| Equity | 10/15 | €572,135 | €543,596 | -€28,538 | -5.0% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €565,435 | €536,896 | -€28,538 | -5.0% |
| Distributable reserves | 133 | €565,435 | €536,896 | -€28,538 | -5.0% |
| Provisions and deferred taxes | 16 | €30,712 | €30,712 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,712 | €30,712 | = | 0.0% |
| Pensions and similar obligations | 160 | €30,712 | €30,712 | = | 0.0% |
| Amounts payable | 17/49 | €65,634 | €54,606 | -€11,028 | -16.8% |
| Amounts payable within one year | 42/48 | €65,634 | €54,478 | -€11,156 | -17.0% |
| Trade debts | 44 | €28,412 | €29,681 | +€1,270 | +4.5% |
| Suppliers | 440/4 | €28,412 | €29,681 | +€1,270 | +4.5% |
| Taxes, remuneration and social security | 45 | €37,222 | €24,796 | -€12,425 | -33.4% |
| Taxes | 450/3 | €33,514 | €21,282 | -€12,232 | -36.5% |
| Remuneration and social security | 454/9 | €3,708 | €3,515 | -€194 | -5.2% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Remuneration, social security and pensions | 62 | €35,566 | €21,606 | -€13,960 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,929 | €6,929 | = | 0.0% |
| Other operating charges | 640/8 | €378 | €2,365 | +€1,986 | +525% |
| Gross operating margin | 9900 | €38,187 | €23,545 | -€14,642 | -38.3% |
| Operating profit (loss) | 9901 | -€4,686 | -€7,355 | -€2,669 | -56.9% |
| Financial income | 75/76B | €29,842 | €27,698 | -€2,143 | -7.2% |
| Recurring financial income | 75 | €29,842 | €27,698 | -€2,143 | -7.2% |
| Financial charges | 65/66B | €316 | €508 | +€192 | +60.6% |
| Recurring financial charges | 65 | €316 | €508 | +€192 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €24,840 | €19,836 | -€5,004 | -20.1% |
| Income taxes | 67/77 | €10,642 | €8,625 | -€2,017 | -19.0% |
| Profit (loss) for the period | 9904 | €14,198 | €11,212 | -€2,987 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,198 | €11,212 | -€2,987 | -21.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.