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 +€95,708
up €95,708 (+243.0%), from €39,392 to €135,100
mainly Net result for the year (+€78,336) and Tax, wage and social debts (+€23,813)
- Receivables within one year +€2,026
up €2,026 (+19.6%), from €10,320 to €12,347
of which Trade receivables: +€2,183
- Profit (loss) carried forward +€77,503
up €77,503 (+305.3%), from €25,384 to €102,887
- Tax, wage and social debts +€23,813
up €23,813 (+154.6%), from €15,406 to €39,219
of which Taxes: +€23,883
- Trade debts -€2,201
down €2,201 (-51.8%), from €4,251 to €2,050
- Gross operating margin +€70,838
up €70,838 (+213.1%), from €33,240 to €104,078
- Taxes +€13,495
up €13,495 (+180.2%), from €7,489 to €20,983
- Financial charges +€4,042
up €4,042 (+1099.1%), from €368 to €4,409
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 | €51,064 | €149,898 | +€98,835 | +193.6% |
| Fixed assets | 21/28 | - | €1,214 | +€1,214 | |
| Tangible fixed assets | 22/27 | - | €1,214 | +€1,214 | |
| Furniture and vehicles | 24 | - | €1,214 | +€1,214 | |
| Current assets | 29/58 | €51,064 | €148,684 | +€97,621 | +191.2% |
| Amounts receivable within one year | 40/41 | €10,320 | €12,347 | +€2,026 | +19.6% |
| Trade receivables | 40 | €10,164 | €12,347 | +€2,183 | +21.5% |
| Other amounts receivable | 41 | €156 | €0 | -€156 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,392 | €135,100 | +€95,708 | +243.0% |
| Deferred charges and accrued income | 490/1 | €1,351 | €1,237 | -€114 | -8.4% |
| Total equity and liabilities | 10/49 | €51,064 | €149,898 | +€98,835 | +193.6% |
| Equity | 10/15 | €29,384 | €106,887 | +€77,503 | +263.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,384 | €102,887 | +€77,503 | +305.3% |
| Amounts payable | 17/49 | €21,679 | €43,012 | +€21,332 | +98.4% |
| Amounts payable within one year | 42/48 | €20,389 | €43,012 | +€22,622 | +111.0% |
| Trade debts | 44 | €4,251 | €2,050 | -€2,201 | -51.8% |
| Suppliers | 440/4 | €4,251 | €2,050 | -€2,201 | -51.8% |
| Taxes, remuneration and social security | 45 | €15,406 | €39,219 | +€23,813 | +154.6% |
| Taxes | 450/3 | €12,893 | €36,777 | +€23,883 | +185.2% |
| Remuneration and social security | 454/9 | €2,512 | €2,442 | -€70 | -2.8% |
| Other amounts payable | 47/48 | €732 | €1,742 | +€1,010 | +137.9% |
| Accrued charges and deferred income | 492/3 | €1,290 | €0 | -€1,290 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €205 | +€205 | |
| Other operating charges | 640/8 | - | €145 | +€145 | |
| Gross operating margin | 9900 | €33,240 | €104,078 | +€70,838 | +213.1% |
| Operating profit (loss) | 9901 | €33,240 | €103,728 | +€70,488 | +212.1% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €368 | €4,409 | +€4,042 | +1099.1% |
| Recurring financial charges | 65 | €368 | €4,409 | +€4,042 | +1099.1% |
| Profit (loss) for the period before taxes | 9903 | €32,873 | €99,319 | +€66,446 | +202.1% |
| Income taxes | 67/77 | €7,489 | €20,983 | +€13,495 | +180.2% |
| Profit (loss) for the period | 9904 | €25,384 | €78,336 | +€52,951 | +208.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,384 | €78,336 | +€52,951 | +208.6% |
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 5 October 2026 via checked.be.