PCA 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.
PCA CONSULTING
Largest movements
- Deferred charges and accrued income -€9,478
no longer reported in 2025 (was €9,478)
- Cash -€3,678
down €3,678 (-81.8%), from €4,499 to €821
mainly Net result for the year (-€5,285) and Other debts (-€4,435)
- Receivables within one year +€1,548
up €1,548 (+50.9%), from €3,039 to €4,587
of which Trade receivables: +€4,214
- Tangible fixed assets -€929
down €929 (-21.2%), from €4,382 to €3,453
of which Furniture and vehicles: -€682
- Profit (loss) carried forward -€5,285
down €5,285, from €1,988 to -€3,297
- Other debts -€4,435
down €4,435 (-76.9%), from €5,769 to €1,334
- Tax, wage and social debts -€1,489
down €1,489 (-17.5%), from €8,520 to €7,031
- Trade debts -€1,328
down €1,328 (-62.6%), from €2,121 to €793
- Gross operating margin -€8,094
down €8,094, from €4,467 to -€3,627
- Taxes -€1,500
no longer reported in 2025 (was €1,500)
- Depreciation +€797
up €797 (+604%), from €132 to €929
- Other operating charges -€351
down €351 (-47.1%), from €745 to €394
- Financial charges +€233
up €233 (+228%), from €102 to €335
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 | €21,398 | €8,861 | -€12,537 | -58.6% |
| Fixed assets | 21/28 | €4,382 | €3,453 | -€929 | -21.2% |
| Tangible fixed assets | 22/27 | €4,382 | €3,453 | -€929 | -21.2% |
| Plant, machinery and equipment | 23 | €2,353 | €2,106 | -€247 | -10.5% |
| Furniture and vehicles | 24 | €2,029 | €1,347 | -€682 | -33.6% |
| Current assets | 29/58 | €17,016 | €5,408 | -€11,608 | -68.2% |
| Amounts receivable within one year | 40/41 | €3,039 | €4,587 | +€1,548 | +50.9% |
| Trade receivables | 40 | - | €4,214 | +€4,214 | |
| Other amounts receivable | 41 | €3,039 | €373 | -€2,666 | -87.7% |
| Cash at bank and in hand | 54/58 | €4,499 | €821 | -€3,678 | -81.8% |
| Deferred charges and accrued income | 490/1 | €9,478 | - | -€9,478 | |
| Total equity and liabilities | 10/49 | €21,398 | €8,861 | -€12,537 | -58.6% |
| Equity | 10/15 | €4,988 | -€297 | -€5,285 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,988 | -€3,297 | -€5,285 | |
| Amounts payable | 17/49 | €16,410 | €9,158 | -€7,252 | -44.2% |
| Amounts payable within one year | 42/48 | €16,410 | €9,158 | -€7,252 | -44.2% |
| Trade debts | 44 | €2,121 | €793 | -€1,328 | -62.6% |
| Suppliers | 440/4 | €2,121 | €793 | -€1,328 | -62.6% |
| Taxes, remuneration and social security | 45 | €8,520 | €7,031 | -€1,489 | -17.5% |
| Taxes | 450/3 | €8,520 | €7,031 | -€1,489 | -17.5% |
| Other amounts payable | 47/48 | €5,769 | €1,334 | -€4,435 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €929 | +€797 | +604% |
| Other operating charges | 640/8 | €745 | €394 | -€351 | -47.1% |
| Gross operating margin | 9900 | €4,467 | -€3,627 | -€8,094 | |
| Operating profit (loss) | 9901 | €3,590 | -€4,950 | -€8,540 | |
| Financial charges | 65/66B | €102 | €335 | +€233 | +228% |
| Recurring financial charges | 65 | €102 | €335 | +€233 | +228% |
| Profit (loss) for the period before taxes | 9903 | €3,488 | -€5,285 | -€8,773 | |
| Income taxes | 67/77 | €1,500 | - | -€1,500 | |
| Profit (loss) for the period | 9904 | €1,988 | -€5,285 | -€7,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,988 | -€5,285 | -€7,273 |
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 14 October 2026 via checked.be.