PCL Consultancy: 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.
PCL Consultancy
Largest movements
- Receivables within one year +€37,048
up €37,048 (+592%), from €6,260 to €43,308
of which Other amounts receivable: +€32,999
- Cash +€6,646
up €6,646 (+124%), from €5,362 to €12,008
mainly Net result for the year (+€56,607) and Tax, wage and social debts (+€27,629)
- Deferred charges and accrued income +€1,562
up €1,562, from €0 to €1,562
- Profit (loss) carried forward +€56,607
up €56,607 (+1,110%), from €5,099 to €61,706
- Tax, wage and social debts +€27,629
up €27,629 (+96.5%), from €28,641 to €56,270
- Other debts -€23,779
down €23,779 (-100%), from €23,779 to €0
- Trade debts -€22,643
down €22,643 (-43.0%), from €52,629 to €29,986
- Current portion of long-term debt +€6,000
new in 2025: €6,000
- Gross operating margin +€78,343
up €78,343, from -€19,545 to €58,798
- Financial income -€3,594
down €3,594 (-53.6%), from €6,702 to €3,108
- Financial charges -€1,996
down €1,996 (-45.3%), from €4,403 to €2,407
- Depreciation -€1,019
down €1,019 (-34.6%), from €2,945 to €1,926
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 | €111,399 | €155,212 | +€43,813 | +39.3% |
| Fixed assets | 21/28 | €9,777 | €8,334 | -€1,443 | -14.8% |
| Tangible fixed assets | 22/27 | €9,777 | €8,334 | -€1,443 | -14.8% |
| Land and buildings | 22 | €3,905 | €3,250 | -€655 | -16.8% |
| Plant, machinery and equipment | 23 | €1,808 | €1,556 | -€252 | -14.0% |
| Furniture and vehicles | 24 | €1,282 | €747 | -€535 | -41.7% |
| Other tangible fixed assets | 26 | €2,781 | €2,781 | = | 0.0% |
| Current assets | 29/58 | €101,622 | €146,878 | +€45,256 | +44.5% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,260 | €43,308 | +€37,048 | +592% |
| Trade receivables | 40 | €1,260 | €5,309 | +€4,049 | +321% |
| Other amounts receivable | 41 | €5,000 | €37,999 | +€32,999 | +660% |
| Cash at bank and in hand | 54/58 | €5,362 | €12,008 | +€6,646 | +124% |
| Deferred charges and accrued income | 490/1 | €0 | €1,562 | +€1,562 | |
| Total equity and liabilities | 10/49 | €111,399 | €155,212 | +€43,813 | +39.3% |
| Equity | 10/15 | €6,349 | €62,956 | +€56,607 | +892% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,099 | €61,706 | +€56,607 | +1,110% |
| Amounts payable | 17/49 | €105,049 | €92,256 | -€12,793 | -12.2% |
| Amounts payable within one year | 42/48 | €105,049 | €92,256 | -€12,793 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €52,629 | €29,986 | -€22,643 | -43.0% |
| Suppliers | 440/4 | €52,629 | €29,986 | -€22,643 | -43.0% |
| Taxes, remuneration and social security | 45 | €28,641 | €56,270 | +€27,629 | +96.5% |
| Taxes | 450/3 | €28,641 | €56,270 | +€27,629 | +96.5% |
| Other amounts payable | 47/48 | €23,779 | €0 | -€23,779 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,945 | €1,926 | -€1,019 | -34.6% |
| Other operating charges | 640/8 | €863 | €679 | -€183 | -21.2% |
| Gross operating margin | 9900 | -€19,545 | €58,798 | +€78,343 | |
| Operating profit (loss) | 9901 | -€23,354 | €56,192 | +€79,546 | |
| Financial income | 75/76B | €6,702 | €3,108 | -€3,594 | -53.6% |
| Recurring financial income | 75 | €6,702 | €3,108 | -€3,594 | -53.6% |
| Financial charges | 65/66B | €4,403 | €2,407 | -€1,996 | -45.3% |
| Recurring financial charges | 65 | €4,403 | €2,407 | -€1,996 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,055 | €56,893 | +€77,948 | |
| Income taxes | 67/77 | €658 | €286 | -€372 | -56.5% |
| Profit (loss) for the period | 9904 | -€21,713 | €56,607 | +€78,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,713 | €56,607 | +€78,320 |
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 18 October 2026 via checked.be.