PBPM 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.
PBPM Consulting
Largest movements
- Receivables within one year +€69,886
up €69,886 (+73.8%), from €94,703 to €164,588
of which Other amounts receivable: +€65,752
- Cash -€5,337
down €5,337 (-6.4%), from €83,399 to €78,062
mainly Receivables within one year (-€69,886) and Investment in fixed assets (net) (-€5,500)
- Tangible fixed assets +€4,294
new in 2025: €4,294
of which Plant, machinery and equipment: +€3,400
- Reserves +€147,562
up €147,562 (+1,166%), from €12,660 to €160,222
of which Distributable reserves: +€149,422
- Profit (loss) carried forward -€84,198
down €84,198 (-100%), from €84,198 to €0
- Tax, wage and social debts +€4,903
up €4,903 (+7.8%), from €62,688 to €67,591
- Financial charges +€7,150
up €7,150 (+214%), from €3,341 to €10,492
- Gross operating margin +€6,298
up €6,298 (+7.5%), from €83,647 to €89,945
- Taxes -€3,551
down €3,551 (-16.2%), from €21,941 to €18,391
- Other operating charges +€2,774
new in 2025: €2,774
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 | €178,254 | €247,096 | +€68,842 | +38.6% |
| Fixed assets | 21/28 | - | €4,294 | +€4,294 | |
| Tangible fixed assets | 22/27 | - | €4,294 | +€4,294 | |
| Plant, machinery and equipment | 23 | - | €3,400 | +€3,400 | |
| Furniture and vehicles | 24 | - | €893 | +€893 | |
| Current assets | 29/58 | €178,254 | €242,803 | +€64,548 | +36.2% |
| Amounts receivable within one year | 40/41 | €94,703 | €164,588 | +€69,886 | +73.8% |
| Trade receivables | 40 | - | €4,134 | +€4,134 | |
| Other amounts receivable | 41 | €94,703 | €160,454 | +€65,752 | +69.4% |
| Cash at bank and in hand | 54/58 | €83,399 | €78,062 | -€5,337 | -6.4% |
| Deferred charges and accrued income | 490/1 | €152 | €152 | = | 0.0% |
| Total equity and liabilities | 10/49 | €178,254 | €247,096 | +€68,842 | +38.6% |
| Equity | 10/15 | €109,258 | €172,622 | +€63,363 | +58.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,660 | €160,222 | +€147,562 | +1,166% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €10,800 | €160,222 | +€149,422 | +1,384% |
| Profit (loss) carried forward | 14 | €84,198 | €0 | -€84,198 | -100% |
| Amounts payable | 17/49 | €68,996 | €74,475 | +€5,479 | +7.9% |
| Amounts payable within one year | 42/48 | €68,996 | €74,263 | +€5,267 | +7.6% |
| Trade debts | 44 | €6,308 | €6,672 | +€363 | +5.8% |
| Suppliers | 440/4 | €6,308 | €6,672 | +€363 | +5.8% |
| Taxes, remuneration and social security | 45 | €62,688 | €67,591 | +€4,903 | +7.8% |
| Taxes | 450/3 | €62,688 | €67,591 | +€4,903 | +7.8% |
| Accrued charges and deferred income | 492/3 | - | €212 | +€212 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572 | €1,206 | +€635 | +111% |
| Other operating charges | 640/8 | - | €2,774 | +€2,774 | |
| Gross operating margin | 9900 | €83,647 | €89,945 | +€6,298 | +7.5% |
| Operating profit (loss) | 9901 | €83,075 | €85,965 | +€2,890 | +3.5% |
| Financial income | 75/76B | €6,162 | €6,281 | +€119 | +1.9% |
| Recurring financial income | 75 | €6,162 | €6,281 | +€119 | +1.9% |
| Financial charges | 65/66B | €3,341 | €10,492 | +€7,150 | +214% |
| Recurring financial charges | 65 | €3,341 | €10,492 | +€7,150 | +214% |
| Profit (loss) for the period before taxes | 9903 | €85,896 | €81,754 | -€4,142 | -4.8% |
| Income taxes | 67/77 | €21,941 | €18,391 | -€3,551 | -16.2% |
| Profit (loss) for the period | 9904 | €63,955 | €63,363 | -€591 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,955 | €63,363 | -€591 | -0.9% |
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 27 October 2026 via checked.be.