PCT 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.
PCT Consulting
Largest movements
- Receivables within one year -€59,804
down €59,804 (-58.8%), from €101,677 to €41,873
of which Trade receivables: -€47,391
- Cash +€9,514
up €9,514 (+12.0%), from €79,519 to €89,033
mainly Net result for the year (+€102,734) and Receivables within one year (+€59,804)
- Reserves -€27,266
down €27,266 (-20.9%), from €130,571 to €103,305
- Tax, wage and social debts -€26,905
down €26,905 (-94.8%), from €28,392 to €1,487
- Other debts +€3,931
up €3,931 (+222%), from €1,768 to €5,699
- Gross operating margin +€3,850
up €3,850 (+2.9%), from €135,044 to €138,895
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 | €181,669 | €130,988 | -€50,681 | -27.9% |
| Fixed assets | 21/28 | €474 | - | -€474 | |
| Tangible fixed assets | 22/27 | €474 | - | -€474 | |
| Furniture and vehicles | 24 | €474 | - | -€474 | |
| Current assets | 29/58 | €181,196 | €130,988 | -€50,208 | -27.7% |
| Amounts receivable within one year | 40/41 | €101,677 | €41,873 | -€59,804 | -58.8% |
| Trade receivables | 40 | €85,268 | €37,877 | -€47,391 | -55.6% |
| Other amounts receivable | 41 | €16,409 | €3,997 | -€12,412 | -75.6% |
| Cash at bank and in hand | 54/58 | €79,519 | €89,033 | +€9,514 | +12.0% |
| Deferred charges and accrued income | 490/1 | - | €82 | +€82 | |
| Total equity and liabilities | 10/49 | €181,669 | €130,988 | -€50,681 | -27.9% |
| Equity | 10/15 | €149,171 | €121,905 | -€27,266 | -18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,571 | €103,305 | -€27,266 | -20.9% |
| Distributable reserves | 133 | €130,571 | €103,305 | -€27,266 | -20.9% |
| Amounts payable | 17/49 | €32,498 | €9,083 | -€23,415 | -72.0% |
| Amounts payable within one year | 42/48 | €32,498 | €9,083 | -€23,415 | -72.0% |
| Trade debts | 44 | €2,338 | €1,897 | -€441 | -18.9% |
| Suppliers | 440/4 | €2,338 | €1,897 | -€441 | -18.9% |
| Taxes, remuneration and social security | 45 | €28,392 | €1,487 | -€26,905 | -94.8% |
| Taxes | 450/3 | €28,392 | €1,487 | -€26,905 | -94.8% |
| Other amounts payable | 47/48 | €1,768 | €5,699 | +€3,931 | +222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €474 | -€95 | -16.7% |
| Other operating charges | 640/8 | €628 | €208 | -€420 | -66.9% |
| Gross operating margin | 9900 | €135,044 | €138,895 | +€3,850 | +2.9% |
| Operating profit (loss) | 9901 | €133,847 | €138,213 | +€4,366 | +3.3% |
| Financial income | 75/76B | €346 | €259 | -€87 | -25.2% |
| Recurring financial income | 75 | €346 | €259 | -€87 | -25.2% |
| Financial charges | 65/66B | €106 | €229 | +€123 | +117% |
| Recurring financial charges | 65 | €106 | €229 | +€123 | +117% |
| Profit (loss) for the period before taxes | 9903 | €134,087 | €138,243 | +€4,156 | +3.1% |
| Income taxes | 67/77 | €34,429 | €35,509 | +€1,081 | +3.1% |
| Profit (loss) for the period | 9904 | €99,659 | €102,734 | +€3,075 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,659 | €102,734 | +€3,075 | +3.1% |
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.