PC 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.
PC Consulting
Largest movements
- Cash +€27,171
up €27,171 (+225%), from €12,050 to €39,220
mainly Net result for the year (+€28,724) and Tax, wage and social debts (+€1,904)
- Receivables within one year +€1,680
up €1,680 (+8.2%), from €20,575 to €22,255
of which Trade receivables: +€1,689
- Tangible fixed assets +€805
up €805 (+212%), from €380 to €1,185
of which Plant, machinery and equipment: +€721
- Reserves +€52,139
new in 2025: €52,139
- Profit (loss) carried forward -€23,415
no longer reported in 2025 (was €23,415)
- Tax, wage and social debts +€1,904
up €1,904 (+32.2%), from €5,917 to €7,821
- Trade debts -€694
down €694 (-53.8%), from €1,288 to €594
- Gross operating margin +€7,386
up €7,386 (+23.0%), from €32,095 to €39,481
- Taxes +€1,763
up €1,763 (+26.0%), from €6,773 to €8,536
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 | €33,120 | €63,054 | +€29,934 | +90.4% |
| Fixed assets | 21/28 | €380 | €1,185 | +€805 | +212% |
| Tangible fixed assets | 22/27 | €380 | €1,185 | +€805 | +212% |
| Plant, machinery and equipment | 23 | - | €721 | +€721 | |
| Furniture and vehicles | 24 | €380 | €464 | +€84 | +22.0% |
| Current assets | 29/58 | €32,739 | €61,868 | +€29,129 | +89.0% |
| Amounts receivable within one year | 40/41 | €20,575 | €22,255 | +€1,680 | +8.2% |
| Trade receivables | 40 | €20,445 | €22,135 | +€1,689 | +8.3% |
| Other amounts receivable | 41 | €130 | €120 | -€10 | -7.5% |
| Cash at bank and in hand | 54/58 | €12,050 | €39,220 | +€27,171 | +225% |
| Deferred charges and accrued income | 490/1 | €114 | €393 | +€279 | +244% |
| Total equity and liabilities | 10/49 | €33,120 | €63,054 | +€29,934 | +90.4% |
| Equity | 10/15 | €25,915 | €54,639 | +€28,724 | +111% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €52,139 | +€52,139 | |
| Distributable reserves | 133 | - | €52,139 | +€52,139 | |
| Profit (loss) carried forward | 14 | €23,415 | - | -€23,415 | |
| Amounts payable | 17/49 | €7,205 | €8,415 | +€1,210 | +16.8% |
| Amounts payable within one year | 42/48 | €7,205 | €8,415 | +€1,210 | +16.8% |
| Trade debts | 44 | €1,288 | €594 | -€694 | -53.8% |
| Suppliers | 440/4 | €1,288 | €594 | -€694 | -53.8% |
| Taxes, remuneration and social security | 45 | €5,917 | €7,821 | +€1,904 | +32.2% |
| Taxes | 450/3 | €5,917 | €7,821 | +€1,904 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €340 | +€284 | +506% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €32,095 | €39,481 | +€7,386 | +23.0% |
| Operating profit (loss) | 9901 | €32,039 | €39,079 | +€7,040 | +22.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,851 | €1,819 | -€32 | -1.7% |
| Recurring financial charges | 65 | €1,851 | €1,819 | -€32 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €30,188 | €37,260 | +€7,072 | +23.4% |
| Income taxes | 67/77 | €6,773 | €8,536 | +€1,763 | +26.0% |
| Profit (loss) for the period | 9904 | €23,415 | €28,724 | +€5,309 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,415 | €28,724 | +€5,309 | +22.7% |
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 24 October 2026 via checked.be.