PBS 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.
PBS CONSULTING
Largest movements
- Cash +€168,610
up €168,610 (+384%), from €43,909 to €212,519
mainly Current investments (+€106,867) and Net result for the year (+€104,697)
- Current investments -€106,867
down €106,867 (-25.4%), from €420,219 to €313,352
- Tangible fixed assets +€46,143
up €46,143 (+200%), from €23,074 to €69,217
of which Furniture and vehicles: +€48,857
- Receivables within one year -€9,046
down €9,046 (-54.8%), from €16,492 to €7,446
of which Other amounts receivable: -€10,807
- Reserves +€104,697
up €104,697 (+21.7%), from €482,136 to €586,832
of which Distributable reserves: +€106,557
- Financial income +€28,589
up €28,589 (+780%), from €3,665 to €32,253
- Depreciation +€4,647
up €4,647 (+56.2%), from €8,272 to €12,919
- Financial charges +€4,048
up €4,048 (+587%), from €690 to €4,738
- Gross operating margin +€3,236
up €3,236 (+2.4%), from €136,972 to €140,207
- Taxes +€2,444
up €2,444 (+5.2%), from €46,779 to €49,223
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 | €507,758 | €605,160 | +€97,402 | +19.2% |
| Fixed assets | 21/28 | €23,074 | €69,217 | +€46,143 | +200% |
| Tangible fixed assets | 22/27 | €23,074 | €69,217 | +€46,143 | +200% |
| Plant, machinery and equipment | 23 | €3,192 | €3,976 | +€784 | +24.6% |
| Furniture and vehicles | 24 | €11,285 | €60,143 | +€48,857 | +433% |
| Other tangible fixed assets | 26 | €8,598 | €5,098 | -€3,499 | -40.7% |
| Current assets | 29/58 | €484,683 | €535,943 | +€51,259 | +10.6% |
| Amounts receivable within one year | 40/41 | €16,492 | €7,446 | -€9,046 | -54.8% |
| Trade receivables | 40 | - | €1,761 | +€1,761 | |
| Other amounts receivable | 41 | €16,492 | €5,685 | -€10,807 | -65.5% |
| Current investments | 50/53 | €420,219 | €313,352 | -€106,867 | -25.4% |
| Cash at bank and in hand | 54/58 | €43,909 | €212,519 | +€168,610 | +384% |
| Deferred charges and accrued income | 490/1 | €4,063 | €2,625 | -€1,438 | -35.4% |
| Total equity and liabilities | 10/49 | €507,758 | €605,160 | +€97,402 | +19.2% |
| Equity | 10/15 | €494,536 | €599,232 | +€104,697 | +21.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €482,136 | €586,832 | +€104,697 | +21.7% |
| 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 | €480,276 | €586,832 | +€106,557 | +22.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,222 | €5,927 | -€7,295 | -55.2% |
| Amounts payable within one year | 42/48 | €12,834 | €5,527 | -€7,307 | -56.9% |
| Trade debts | 44 | €6,519 | €2,678 | -€3,841 | -58.9% |
| Suppliers | 440/4 | €6,519 | €2,678 | -€3,841 | -58.9% |
| Taxes, remuneration and social security | 45 | €6,316 | €2,850 | -€3,466 | -54.9% |
| Taxes | 450/3 | €6,316 | €2,850 | -€3,466 | -54.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,272 | €12,919 | +€4,647 | +56.2% |
| Other operating charges | 640/8 | €781 | €884 | +€102 | +13.1% |
| Gross operating margin | 9900 | €136,972 | €140,207 | +€3,236 | +2.4% |
| Operating profit (loss) | 9901 | €127,919 | €126,405 | -€1,514 | -1.2% |
| Financial income | 75/76B | €3,665 | €32,253 | +€28,589 | +780% |
| Recurring financial income | 75 | €3,665 | €32,253 | +€28,589 | +780% |
| Financial charges | 65/66B | €690 | €4,738 | +€4,048 | +587% |
| Recurring financial charges | 65 | €690 | €4,738 | +€4,048 | +587% |
| Profit (loss) for the period before taxes | 9903 | €130,894 | €153,920 | +€23,027 | +17.6% |
| Income taxes | 67/77 | €46,779 | €49,223 | +€2,444 | +5.2% |
| Profit (loss) for the period | 9904 | €84,114 | €104,697 | +€20,582 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,114 | €104,697 | +€20,582 | +24.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.