PB Consultancy - Soil Solutions: 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.
PB Consultancy - Soil Solutions
Largest movements
- Tangible fixed assets +€43,017
new in 2025: €43,017
- Cash +€26,829
up €26,829 (+15.6%), from €171,741 to €198,570
mainly Net result for the year (+€74,531) and Depreciation (+€2,653)
- Receivables within one year +€4,714
up €4,714 (+53.6%), from €8,794 to €13,508
of which Other amounts receivable: +€2,415
- Reserves +€74,531
up €74,531 (+56.4%), from €132,182 to €206,712
- Gross operating margin +€16,299
up €16,299 (+20.2%), from €80,821 to €97,120
- Depreciation +€2,653
new in 2025: €2,653
- Taxes +€2,614
up €2,614 (+15.5%), from €16,849 to €19,463
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 | €180,659 | €256,144 | +€75,485 | +41.8% |
| Fixed assets | 21/28 | - | €43,017 | +€43,017 | |
| Tangible fixed assets | 22/27 | - | €43,017 | +€43,017 | |
| Furniture and vehicles | 24 | - | €43,017 | +€43,017 | |
| Current assets | 29/58 | €180,659 | €213,127 | +€32,468 | +18.0% |
| Amounts receivable within one year | 40/41 | €8,794 | €13,508 | +€4,714 | +53.6% |
| Trade receivables | 40 | €7,865 | €10,164 | +€2,299 | +29.2% |
| Other amounts receivable | 41 | €929 | €3,344 | +€2,415 | +260% |
| Cash at bank and in hand | 54/58 | €171,741 | €198,570 | +€26,829 | +15.6% |
| Deferred charges and accrued income | 490/1 | €123 | €1,048 | +€925 | +752% |
| Total equity and liabilities | 10/49 | €180,659 | €256,144 | +€75,485 | +41.8% |
| Equity | 10/15 | €135,182 | €209,712 | +€74,531 | +55.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €132,182 | €206,712 | +€74,531 | +56.4% |
| Distributable reserves | 133 | €132,182 | €206,712 | +€74,531 | +56.4% |
| Amounts payable | 17/49 | €45,477 | €46,431 | +€954 | +2.1% |
| Amounts payable within one year | 42/48 | €45,477 | €46,431 | +€954 | +2.1% |
| Trade debts | 44 | €998 | €490 | -€508 | -50.9% |
| Suppliers | 440/4 | €998 | €490 | -€508 | -50.9% |
| Taxes, remuneration and social security | 45 | €44,479 | €45,941 | +€1,462 | +3.3% |
| Taxes | 450/3 | €44,479 | €45,941 | +€1,462 | +3.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,653 | +€2,653 | |
| Other operating charges | 640/8 | €598 | €323 | -€275 | -45.9% |
| Gross operating margin | 9900 | €80,821 | €97,120 | +€16,299 | +20.2% |
| Operating profit (loss) | 9901 | €80,223 | €94,144 | +€13,921 | +17.4% |
| Financial income | 75/76B | €61 | €0 | -€61 | -100% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -100% |
| Financial charges | 65/66B | €257 | €151 | -€106 | -41.3% |
| Recurring financial charges | 65 | €257 | €151 | -€106 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €80,027 | €93,994 | +€13,967 | +17.5% |
| Income taxes | 67/77 | €16,849 | €19,463 | +€2,614 | +15.5% |
| Profit (loss) for the period | 9904 | €63,178 | €74,531 | +€11,353 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,178 | €74,531 | +€11,353 | +18.0% |
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 24 October 2026 via checked.be.