PB-CONSULTIT: 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-CONSULTIT
Largest movements
- Cash -€6,641
down €6,641 (-20.7%), from €32,128 to €25,487
mainly Contributions, distributions and other (-€16,304) and Tax, wage and social debts (-€7,393)
- Receivables within one year -€5,432
down €5,432 (-32.9%), from €16,505 to €11,072
of which Trade receivables: -€7,430
- Deferred charges and accrued income -€835
down €835 (-35.5%), from €2,356 to €1,521
- Tangible fixed assets +€650
up €650 (+27.7%), from €2,347 to €2,997
of which Furniture and vehicles: +€957
- Tax, wage and social debts -€7,393
down €7,393 (-41.1%), from €17,973 to €10,579
of which Taxes: -€7,426
- Other debts -€3,144
down €3,144 (-11.2%), from €28,131 to €24,987
- Trade debts -€1,721
down €1,721 (-40.7%), from €4,231 to €2,510
- Gross operating margin -€19,834
down €19,834 (-45.4%), from €43,642 to €23,809
- Taxes -€3,949
down €3,949 (-44.1%), from €8,951 to €5,003
- Depreciation +€773
up €773 (+180.6%), from €428 to €1,201
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 | €53,335 | €41,076 | -€12,259 | -23.0% |
| Fixed assets | 21/28 | €2,347 | €2,997 | +€650 | +27.7% |
| Tangible fixed assets | 22/27 | €2,347 | €2,997 | +€650 | +27.7% |
| Plant, machinery and equipment | 23 | €1,535 | €1,228 | -€307 | -20.0% |
| Furniture and vehicles | 24 | €812 | €1,769 | +€957 | +117.8% |
| Current assets | 29/58 | €50,988 | €38,080 | -€12,908 | -25.3% |
| Amounts receivable within one year | 40/41 | €16,505 | €11,072 | -€5,432 | -32.9% |
| Trade receivables | 40 | €16,505 | €9,075 | -€7,430 | -45.0% |
| Other amounts receivable | 41 | - | €1,997 | +€1,997 | |
| Cash at bank and in hand | 54/58 | €32,128 | €25,487 | -€6,641 | -20.7% |
| Deferred charges and accrued income | 490/1 | €2,356 | €1,521 | -€835 | -35.5% |
| Total equity and liabilities | 10/49 | €53,335 | €41,076 | -€12,259 | -23.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,335 | €38,076 | -€12,259 | -24.4% |
| Amounts payable within one year | 42/48 | €50,335 | €38,076 | -€12,259 | -24.4% |
| Financial debts | 43 | €0 | €0 | +€0 | |
| Credit institutions | 430/8 | €0 | €0 | +€0 | |
| Trade debts | 44 | €4,231 | €2,510 | -€1,721 | -40.7% |
| Suppliers | 440/4 | €4,231 | €2,510 | -€1,721 | -40.7% |
| Taxes, remuneration and social security | 45 | €17,973 | €10,579 | -€7,393 | -41.1% |
| Taxes | 450/3 | €14,937 | €7,511 | -€7,426 | -49.7% |
| Remuneration and social security | 454/9 | €3,036 | €3,069 | +€33 | +1.1% |
| Other amounts payable | 47/48 | €28,131 | €24,987 | -€3,144 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €1,201 | +€773 | +180.6% |
| Other operating charges | 640/8 | €852 | €883 | +€31 | +3.6% |
| Gross operating margin | 9900 | €43,642 | €23,809 | -€19,834 | -45.4% |
| Operating profit (loss) | 9901 | €42,363 | €21,726 | -€20,637 | -48.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €597 | €419 | -€179 | -29.9% |
| Recurring financial charges | 65 | €597 | €419 | -€179 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €41,765 | €21,307 | -€20,458 | -49.0% |
| Income taxes | 67/77 | €8,951 | €5,003 | -€3,949 | -44.1% |
| Profit (loss) for the period | 9904 | €32,814 | €16,304 | -€16,510 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,814 | €16,304 | -€16,510 | -50.3% |
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 8 October 2026 via checked.be.