PCS Consultants: 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.
PCS Consultants
Largest movements
- Cash +€13,585
up €13,585 (+593%), from €2,289 to €15,874
mainly Other debts (+€25,836) and Depreciation (+€1,498)
- Receivables within one year +€6,513
up €6,513 (+1,098%), from €593 to €7,106
of which Trade receivables: +€6,800
- Tangible fixed assets -€1,498
down €1,498 (-31.8%), from €4,711 to €3,213
- Other debts +€25,836
up €25,836 (+459%), from €5,628 to €31,464
- Profit (loss) carried forward -€5,274
down €5,274 (-190%), from -€2,778 to -€8,051
- Tax, wage and social debts -€1,498
down €1,498 (-94.0%), from €1,595 to €96
- Trade debts -€420
down €420 (-14.7%), from €2,856 to €2,436
- Gross operating margin -€1,262
down €1,262 (-121%), from -€1,043 to -€2,306
- Depreciation +€918
up €918 (+158%), from €580 to €1,498
- Other operating charges +€169
up €169 (+15.7%), from €1,076 to €1,245
- Financial charges +€60
up €60 (+86.9%), from €69 to €129
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 | €9,101 | €27,745 | +€18,644 | +205% |
| Fixed assets | 21/28 | €4,711 | €3,213 | -€1,498 | -31.8% |
| Tangible fixed assets | 22/27 | €4,711 | €3,213 | -€1,498 | -31.8% |
| Furniture and vehicles | 24 | €4,711 | €3,213 | -€1,498 | -31.8% |
| Current assets | 29/58 | €4,389 | €24,531 | +€20,142 | +459% |
| Amounts receivable within one year | 40/41 | €593 | €7,106 | +€6,513 | +1,098% |
| Trade receivables | 40 | €0 | €6,800 | +€6,800 | |
| Other amounts receivable | 41 | €593 | €306 | -€287 | -48.5% |
| Cash at bank and in hand | 54/58 | €2,289 | €15,874 | +€13,585 | +593% |
| Deferred charges and accrued income | 490/1 | €1,507 | €1,551 | +€45 | +3.0% |
| Total equity and liabilities | 10/49 | €9,101 | €27,745 | +€18,644 | +205% |
| Equity | 10/15 | -€978 | -€6,251 | -€5,274 | -539% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,778 | -€8,051 | -€5,274 | -190% |
| Amounts payable | 17/49 | €10,078 | €33,996 | +€23,918 | +237% |
| Amounts payable within one year | 42/48 | €10,078 | €33,996 | +€23,918 | +237% |
| Trade debts | 44 | €2,856 | €2,436 | -€420 | -14.7% |
| Suppliers | 440/4 | €2,856 | €2,436 | -€420 | -14.7% |
| Taxes, remuneration and social security | 45 | €1,595 | €96 | -€1,498 | -94.0% |
| Taxes | 450/3 | €1,595 | €96 | -€1,498 | -94.0% |
| Other amounts payable | 47/48 | €5,628 | €31,464 | +€25,836 | +459% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €1,498 | +€918 | +158% |
| Other operating charges | 640/8 | €1,076 | €1,245 | +€169 | +15.7% |
| Gross operating margin | 9900 | -€1,043 | -€2,306 | -€1,262 | -121% |
| Operating profit (loss) | 9901 | -€2,700 | -€5,048 | -€2,349 | -87.0% |
| Financial charges | 65/66B | €69 | €129 | +€60 | +86.9% |
| Recurring financial charges | 65 | €69 | €129 | +€60 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,769 | -€5,177 | -€2,409 | -87.0% |
| Income taxes | 67/77 | €77 | €96 | +€19 | +25.0% |
| Profit (loss) for the period | 9904 | -€2,846 | -€5,274 | -€2,428 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,846 | -€5,274 | -€2,428 | -85.3% |
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 16 October 2026 via checked.be.