PCBKB-Consultancy: what changed
Two fiscal 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.
PCBKB-Consultancy
Largest movements
- Deferred charges and accrued income +€5,201
up €5,201 (+35.5%), from €14,661 to €19,861
- Tangible fixed assets -€4,213
down €4,213 (-17.0%), from €24,789 to €20,576
of which Leasing and similar rights: -€11,840
- Stocks and contracts -€4,135
down €4,135 (-13.6%), from €30,446 to €26,311
- Cash +€3,979
up €3,979 (+2.8%), from €144,456 to €148,435
mainly Trade debts (+€144,022) and Net result for the year (+€42,535)
- Tax, wage and social debts -€161,294
down €161,294 (-68.6%), from €234,964 to €73,671
of which Remuneration and social security: -€157,199
- Trade debts +€144,022
up €144,022 (+166.1%), from €86,694 to €230,716
- Profit (loss) carried forward +€42,535
up €42,535 (+19.4%), from -€218,706 to -€176,171
- Accrued charges and deferred income -€27,135
no longer reported in 2025 (was €27,135)
- Other debts +€5,845
up €5,845 (+32.6%), from €17,945 to €23,790
- Staff costs -€141,101
down €141,101 (-16.6%), from €852,361 to €711,259
- Gross operating margin -€68,186
down €68,186 (-7.9%), from €864,881 to €796,695
- Financial charges -€15,581
down €15,581 (-40.4%), from €38,527 to €22,947
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,752 | €227,006 | +€1,254 | +0.6% |
| Fixed assets | 21/28 | €24,789 | €20,576 | -€4,213 | -17.0% |
| Tangible fixed assets | 22/27 | €24,789 | €20,576 | -€4,213 | -17.0% |
| Plant, machinery and equipment | 23 | €502 | €304 | -€198 | -39.5% |
| Furniture and vehicles | 24 | €5,708 | €13,533 | +€7,825 | +137.1% |
| Leasing and similar rights | 25 | €18,579 | €6,739 | -€11,840 | -63.7% |
| Current assets | 29/58 | €200,964 | €206,430 | +€5,466 | +2.7% |
| Stocks and contracts in progress | 3 | €30,446 | €26,311 | -€4,135 | -13.6% |
| Stocks | 30/36 | €30,446 | €26,311 | -€4,135 | -13.6% |
| Amounts receivable within one year | 40/41 | €11,401 | €11,822 | +€421 | +3.7% |
| Trade receivables | 40 | €11,373 | €11,822 | +€450 | +4.0% |
| Other amounts receivable | 41 | €29 | - | -€29 | |
| Cash at bank and in hand | 54/58 | €144,456 | €148,435 | +€3,979 | +2.8% |
| Deferred charges and accrued income | 490/1 | €14,661 | €19,861 | +€5,201 | +35.5% |
| Total equity and liabilities | 10/49 | €225,752 | €227,006 | +€1,254 | +0.6% |
| Equity | 10/15 | -€143,706 | -€101,171 | +€42,535 | +29.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,706 | -€176,171 | +€42,535 | +19.4% |
| Amounts payable | 17/49 | €369,458 | €328,176 | -€41,282 | -11.2% |
| Amounts payable within one year | 42/48 | €342,323 | €328,176 | -€14,147 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €2,720 | - | -€2,720 | |
| Trade debts | 44 | €86,694 | €230,716 | +€144,022 | +166.1% |
| Suppliers | 440/4 | €86,694 | €230,716 | +€144,022 | +166.1% |
| Taxes, remuneration and social security | 45 | €234,964 | €73,671 | -€161,294 | -68.6% |
| Taxes | 450/3 | €15,726 | €11,631 | -€4,095 | -26.0% |
| Remuneration and social security | 454/9 | €219,239 | €62,039 | -€157,199 | -71.7% |
| Other amounts payable | 47/48 | €17,945 | €23,790 | +€5,845 | +32.6% |
| Accrued charges and deferred income | 492/3 | €27,135 | - | -€27,135 | |
| Remuneration, social security and pensions | 62 | €852,361 | €711,259 | -€141,101 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,236 | €18,302 | +€2,066 | +12.7% |
| Other operating charges | 640/8 | €2,165 | €1,658 | -€507 | -23.4% |
| Gross operating margin | 9900 | €864,881 | €796,695 | -€68,186 | -7.9% |
| Operating profit (loss) | 9901 | -€5,880 | €65,475 | +€71,355 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +70200.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +70200.0% |
| Financial charges | 65/66B | €38,527 | €22,947 | -€15,581 | -40.4% |
| Recurring financial charges | 65 | €38,527 | €22,947 | -€15,581 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,408 | €42,535 | +€86,943 | |
| Profit (loss) for the period | 9904 | -€44,408 | €42,535 | +€86,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,408 | €42,535 | +€86,943 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.