PBEST CONSULTING: 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.
PBEST CONSULTING
Largest movements
- Cash -€70,067
down €70,067 (-26.8%), from €261,617 to €191,550
mainly Contributions, distributions and other (-€220,000) and Tax, wage and social debts (-€18,913)
- Receivables within one year -€21,849
no longer reported in 2025 (was €21,849)
of which Trade receivables: -€17,242
- Profit (loss) carried forward -€220,000
down €220,000 (-95.6%), from €230,135 to €10,135
- Other debts +€85,002
up €85,002, from €0 to €85,002
- Reserves +€60,984
new in 2025: €60,984
- Tax, wage and social debts -€18,913
down €18,913 (-36.8%), from €51,342 to €32,429
of which Taxes: -€18,662
- Gross operating margin -€62,103
down €62,103 (-40.5%), from €153,340 to €91,237
- Taxes -€3,354
down €3,354 (-10.0%), from €33,394 to €30,040
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 | €284,503 | €191,550 | -€92,953 | -32.7% |
| Current assets | 29/58 | €284,503 | €191,550 | -€92,953 | -32.7% |
| Amounts receivable within one year | 40/41 | €21,849 | - | -€21,849 | |
| Trade receivables | 40 | €17,242 | - | -€17,242 | |
| Other amounts receivable | 41 | €4,607 | - | -€4,607 | |
| Cash at bank and in hand | 54/58 | €261,617 | €191,550 | -€70,067 | -26.8% |
| Deferred charges and accrued income | 490/1 | €1,037 | - | -€1,037 | |
| Total equity and liabilities | 10/49 | €284,503 | €191,550 | -€92,953 | -32.7% |
| Equity | 10/15 | €233,135 | €74,119 | -€159,016 | -68.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €60,984 | +€60,984 | |
| Distributable reserves | 133 | - | €60,984 | +€60,984 | |
| Profit (loss) carried forward | 14 | €230,135 | €10,135 | -€220,000 | -95.6% |
| Amounts payable | 17/49 | €51,368 | €117,431 | +€66,063 | +129% |
| Amounts payable within one year | 42/48 | €51,368 | €117,431 | +€66,063 | +129% |
| Trade debts | 44 | €26 | - | -€26 | |
| Suppliers | 440/4 | €26 | - | -€26 | |
| Taxes, remuneration and social security | 45 | €51,342 | €32,429 | -€18,913 | -36.8% |
| Taxes | 450/3 | €51,091 | €32,429 | -€18,662 | -36.5% |
| Remuneration and social security | 454/9 | €251 | - | -€251 | |
| Other amounts payable | 47/48 | €0 | €85,002 | +€85,002 | |
| Other operating charges | 640/8 | €23 | €43 | +€20 | +87.0% |
| Gross operating margin | 9900 | €153,340 | €91,237 | -€62,103 | -40.5% |
| Operating profit (loss) | 9901 | €153,317 | €91,194 | -€62,123 | -40.5% |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €153,164 | €91,024 | -€62,140 | -40.6% |
| Income taxes | 67/77 | €33,394 | €30,040 | -€3,354 | -10.0% |
| Profit (loss) for the period | 9904 | €119,770 | €60,984 | -€58,786 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,770 | €60,984 | -€58,786 | -49.1% |
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 19 October 2026 via checked.be.