PCRS Management 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.
PCRS Management Consulting
Largest movements
- Cash +€23,704
up €23,704 (+27.1%), from €87,536 to €111,240
mainly Net result for the year (+€52,034) and Other debts (+€52,034)
- Receivables within one year -€18,620
down €18,620 (-45.1%), from €41,249 to €22,629
of which Trade receivables: -€18,532
- Tangible fixed assets -€2,692
down €2,692 (-25.5%), from €10,566 to €7,874
of which Furniture and vehicles: -€4,876
- Deferred charges and accrued income +€2,326
up €2,326 (+150%), from €1,551 to €3,878
- Other debts +€52,034
new in 2025: €52,034
- Reserves -€41,176
down €41,176 (-32.4%), from €127,051 to €85,874
- Tax, wage and social debts -€4,408
down €4,408 (-51.1%), from €8,618 to €4,210
- Trade debts -€1,927
down €1,927 (-86.3%), from €2,234 to €306
- Gross operating margin -€29,284
down €29,284 (-28.6%), from €102,540 to €73,256
- Taxes -€6,081
down €6,081 (-30.0%), from €20,255 to €14,173
- Depreciation +€1,049
up €1,049 (+23.2%), from €4,523 to €5,572
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 | €140,903 | €145,620 | +€4,718 | +3.3% |
| Fixed assets | 21/28 | €10,566 | €7,874 | -€2,692 | -25.5% |
| Tangible fixed assets | 22/27 | €10,566 | €7,874 | -€2,692 | -25.5% |
| Land and buildings | 22 | €4,110 | €3,570 | -€540 | -13.1% |
| Plant, machinery and equipment | 23 | - | €2,723 | +€2,723 | |
| Furniture and vehicles | 24 | €6,457 | €1,581 | -€4,876 | -75.5% |
| Current assets | 29/58 | €130,336 | €137,746 | +€7,410 | +5.7% |
| Amounts receivable within one year | 40/41 | €41,249 | €22,629 | -€18,620 | -45.1% |
| Trade receivables | 40 | €37,461 | €18,929 | -€18,532 | -49.5% |
| Other amounts receivable | 41 | €3,788 | €3,700 | -€88 | -2.3% |
| Cash at bank and in hand | 54/58 | €87,536 | €111,240 | +€23,704 | +27.1% |
| Deferred charges and accrued income | 490/1 | €1,551 | €3,878 | +€2,326 | +150% |
| Total equity and liabilities | 10/49 | €140,903 | €145,620 | +€4,718 | +3.3% |
| Equity | 10/15 | €130,051 | €88,874 | -€41,176 | -31.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €127,051 | €85,874 | -€41,176 | -32.4% |
| Distributable reserves | 133 | €127,051 | €85,874 | -€41,176 | -32.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,852 | €56,746 | +€45,894 | +423% |
| Amounts payable within one year | 42/48 | €10,852 | €56,746 | +€45,894 | +423% |
| Financial debts | 43 | - | €196 | +€196 | |
| Credit institutions | 430/8 | - | €196 | +€196 | |
| Trade debts | 44 | €2,234 | €306 | -€1,927 | -86.3% |
| Suppliers | 440/4 | €2,234 | €306 | -€1,927 | -86.3% |
| Taxes, remuneration and social security | 45 | €8,618 | €4,210 | -€4,408 | -51.1% |
| Taxes | 450/3 | €8,618 | €4,210 | -€4,408 | -51.1% |
| Other amounts payable | 47/48 | - | €52,034 | +€52,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,523 | €5,572 | +€1,049 | +23.2% |
| Other operating charges | 640/8 | €620 | €506 | -€114 | -18.4% |
| Gross operating margin | 9900 | €102,540 | €73,256 | -€29,284 | -28.6% |
| Operating profit (loss) | 9901 | €97,397 | €67,178 | -€30,219 | -31.0% |
| Financial income | 75/76B | €1 | €36 | +€35 | +5,368% |
| Recurring financial income | 75 | €1 | €36 | +€35 | +5,368% |
| Financial charges | 65/66B | €212 | €1,007 | +€794 | +374% |
| Recurring financial charges | 65 | €212 | €1,007 | +€794 | +374% |
| Profit (loss) for the period before taxes | 9903 | €97,186 | €66,207 | -€30,979 | -31.9% |
| Income taxes | 67/77 | €20,255 | €14,173 | -€6,081 | -30.0% |
| Profit (loss) for the period | 9904 | €76,931 | €52,034 | -€24,897 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,931 | €52,034 | -€24,897 | -32.4% |
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 25 October 2026 via checked.be.