PB Consult: 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.
PB Consult
Largest movements
- Cash +€21,878
up €21,878 (+19.4%), from €112,984 to €134,862
mainly Other debts (+€33,098) and Net result for the year (+€21,995)
- Receivables within one year +€9,457
up €9,457 (+1576.2%), from €600 to €10,057
of which Trade receivables: +€9,080
- Tangible fixed assets -€1,986
down €1,986 (-41.1%), from €4,835 to €2,849
of which Other tangible fixed assets: -€1,527
- Other debts +€33,098
up €33,098 (+179.3%), from €18,463 to €51,561
- Profit (loss) carried forward -€33,005
down €33,005 (-47.9%), from €68,869 to €35,864
- Reserves +€15,000
up €15,000 (+65.5%), from €22,900 to €37,900
- Tax, wage and social debts +€14,473
up €14,473 (+575.2%), from €2,516 to €16,989
- Gross operating margin +€6,183
up €6,183 (+21.8%), from €28,371 to €34,554
- Taxes +€3,635
up €3,635 (+55.8%), from €6,517 to €10,152
- Financial charges +€1,365
up €1,365, from -€875 to €490
- Financial income +€1,125
new in 2025: €1,125
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 | €119,297 | €148,514 | +€29,217 | +24.5% |
| Fixed assets | 21/28 | €4,835 | €2,849 | -€1,986 | -41.1% |
| Tangible fixed assets | 22/27 | €4,835 | €2,849 | -€1,986 | -41.1% |
| Furniture and vehicles | 24 | €459 | - | -€459 | |
| Other tangible fixed assets | 26 | €4,376 | €2,849 | -€1,527 | -34.9% |
| Current assets | 29/58 | €114,462 | €145,665 | +€31,203 | +27.3% |
| Amounts receivable within one year | 40/41 | €600 | €10,057 | +€9,457 | +1576.2% |
| Trade receivables | 40 | €600 | €9,680 | +€9,080 | +1513.3% |
| Other amounts receivable | 41 | - | €377 | +€377 | |
| Cash at bank and in hand | 54/58 | €112,984 | €134,862 | +€21,878 | +19.4% |
| Deferred charges and accrued income | 490/1 | €878 | €746 | -€132 | -15.0% |
| Total equity and liabilities | 10/49 | €119,297 | €148,514 | +€29,217 | +24.5% |
| Equity | 10/15 | €97,969 | €79,964 | -€18,005 | -18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,900 | €37,900 | +€15,000 | +65.5% |
| Distributable reserves | 133 | €22,900 | €37,900 | +€15,000 | +65.5% |
| Profit (loss) carried forward | 14 | €68,869 | €35,864 | -€33,005 | -47.9% |
| Amounts payable | 17/49 | €21,328 | €68,550 | +€47,222 | +221.4% |
| Amounts payable within one year | 42/48 | €21,328 | €68,550 | +€47,222 | +221.4% |
| Trade debts | 44 | €349 | - | -€349 | |
| Suppliers | 440/4 | €349 | - | -€349 | |
| Taxes, remuneration and social security | 45 | €2,516 | €16,989 | +€14,473 | +575.2% |
| Taxes | 450/3 | €2,516 | €16,989 | +€14,473 | +575.2% |
| Other amounts payable | 47/48 | €18,463 | €51,561 | +€33,098 | +179.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,095 | €1,986 | -€109 | -5.2% |
| Other operating charges | 640/8 | €1,020 | €1,052 | +€32 | +3.1% |
| Non-recurring operating charges | 66A | €63 | €4 | -€59 | -93.7% |
| Gross operating margin | 9900 | €28,371 | €34,554 | +€6,183 | +21.8% |
| Operating profit (loss) | 9901 | €25,193 | €31,512 | +€6,319 | +25.1% |
| Financial income | 75/76B | - | €1,125 | +€1,125 | |
| Recurring financial income | 75 | - | €1,125 | +€1,125 | |
| Financial charges | 65/66B | -€875 | €490 | +€1,365 | |
| Recurring financial charges | 65 | -€875 | €490 | +€1,365 | |
| Profit (loss) for the period before taxes | 9903 | €26,068 | €32,147 | +€6,079 | +23.3% |
| Income taxes | 67/77 | €6,517 | €10,152 | +€3,635 | +55.8% |
| Profit (loss) for the period | 9904 | €19,551 | €21,995 | +€2,444 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,551 | €21,995 | +€2,444 | +12.5% |
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 6 October 2026 via checked.be.