PB CONSULTING & ADVISORY: 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 CONSULTING & ADVISORY
Largest movements
- Cash +€60,638
up €60,638 (+23.9%), from €253,199 to €313,837
mainly Net result for the year (+€50,557) and Tax, wage and social debts (+€15,085)
- Tangible fixed assets -€13,699
down €13,699 (-9.5%), from €144,621 to €130,922
of which Land and buildings: -€12,485
- Current investments +€8,700
up €8,700 (+7.5%), from €116,722 to €125,422
- Reserves +€50,557
up €50,557 (+26.1%), from €193,366 to €243,923
- Tax, wage and social debts +€15,085
up €15,085 (+241%), from €6,251 to €21,336
- Other debts -€11,310
down €11,310 (-100%), from €11,310 to €0
- Gross operating margin +€21,813
up €21,813 (+28.1%), from €77,568 to €99,381
- Taxes +€6,983
up €6,983 (+55.0%), from €12,705 to €19,688
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 | €539,485 | €590,841 | +€51,356 | +9.5% |
| Fixed assets | 21/28 | €144,621 | €130,922 | -€13,699 | -9.5% |
| Tangible fixed assets | 22/27 | €144,621 | €130,922 | -€13,699 | -9.5% |
| Land and buildings | 22 | €137,337 | €124,852 | -€12,485 | -9.1% |
| Plant, machinery and equipment | 23 | €7,284 | €6,070 | -€1,214 | -16.7% |
| Current assets | 29/58 | €394,864 | €459,919 | +€65,055 | +16.5% |
| Amounts receivable within one year | 40/41 | €24,160 | €20,659 | -€3,501 | -14.5% |
| Trade receivables | 40 | €16,243 | €12,403 | -€3,841 | -23.6% |
| Other amounts receivable | 41 | €7,917 | €8,257 | +€340 | +4.3% |
| Current investments | 50/53 | €116,722 | €125,422 | +€8,700 | +7.5% |
| Cash at bank and in hand | 54/58 | €253,199 | €313,837 | +€60,638 | +23.9% |
| Deferred charges and accrued income | 490/1 | €782 | €0 | -€782 | -100% |
| Total equity and liabilities | 10/49 | €539,485 | €590,841 | +€51,356 | +9.5% |
| Equity | 10/15 | €206,366 | €256,923 | +€50,557 | +24.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €193,366 | €243,923 | +€50,557 | +26.1% |
| Distributable reserves | 133 | €193,366 | €243,923 | +€50,557 | +26.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €333,119 | €333,918 | +€799 | +0.2% |
| Amounts payable after more than one year | 17 | €312,130 | €312,130 | = | 0.0% |
| Financial debts | 170/4 | €312,130 | €312,130 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,989 | €21,788 | +€799 | +3.8% |
| Trade debts | 44 | €3,429 | €452 | -€2,976 | -86.8% |
| Suppliers | 440/4 | €3,429 | €452 | -€2,976 | -86.8% |
| Taxes, remuneration and social security | 45 | €6,251 | €21,336 | +€15,085 | +241% |
| Taxes | 450/3 | €6,251 | €21,336 | +€15,085 | +241% |
| Other amounts payable | 47/48 | €11,310 | €0 | -€11,310 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,892 | €13,699 | -€193 | -1.4% |
| Other operating charges | 640/8 | €2,295 | €2,364 | +€69 | +3.0% |
| Gross operating margin | 9900 | €77,568 | €99,381 | +€21,813 | +28.1% |
| Operating profit (loss) | 9901 | €61,380 | €83,317 | +€21,937 | +35.7% |
| Financial income | 75/76B | €421 | €294 | -€127 | -30.1% |
| Recurring financial income | 75 | €421 | €294 | -€127 | -30.1% |
| Financial charges | 65/66B | €13,495 | €13,367 | -€128 | -0.9% |
| Recurring financial charges | 65 | €13,495 | €13,367 | -€128 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €48,306 | €70,245 | +€21,938 | +45.4% |
| Income taxes | 67/77 | €12,705 | €19,688 | +€6,983 | +55.0% |
| Profit (loss) for the period | 9904 | €35,602 | €50,557 | +€14,955 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,602 | €50,557 | +€14,955 | +42.0% |
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 1 November 2026 via checked.be.