PD 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.
PD CONSULTING
Largest movements
- Cash +€59,965
up €59,965 (+26.4%), from €227,257 to €287,222
mainly Net result for the year (+€73,106) and Depreciation (+€31,049)
- Tangible fixed assets -€31,049
down €31,049 (-8.2%), from €377,477 to €346,429
of which Land and buildings: -€24,030
- Receivables within one year +€24,347
up €24,347 (+207.0%), from €11,761 to €36,109
of which Trade receivables: +€22,503
- Profit (loss) carried forward +€73,106
up €73,106 (+69.0%), from €105,961 to €179,067
- Trade debts -€19,035
down €19,035 (-94.7%), from €20,099 to €1,064
- Debts after one year -€18,240
down €18,240 (-8.2%), from €222,963 to €204,723
- Tax, wage and social debts +€17,116
up €17,116 (+49.6%), from €34,537 to €51,652
- Gross operating margin -€37,646
down €37,646 (-21.9%), from €171,678 to €134,032
- Taxes -€7,213
down €7,213 (-23.4%), from €30,770 to €23,557
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.
Cash bridge derived
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 | €691,496 | €744,759 | +€53,263 | +7.7% |
| Fixed assets | 21/28 | €452,477 | €421,429 | -€31,049 | -6.9% |
| Tangible fixed assets | 22/27 | €377,477 | €346,429 | -€31,049 | -8.2% |
| Land and buildings | 22 | €360,262 | €336,231 | -€24,030 | -6.7% |
| Furniture and vehicles | 24 | €17,216 | €10,197 | -€7,019 | -40.8% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €239,018 | €323,331 | +€84,312 | +35.3% |
| Amounts receivable within one year | 40/41 | €11,761 | €36,109 | +€24,347 | +207.0% |
| Trade receivables | 40 | €6,180 | €28,683 | +€22,503 | +364.1% |
| Other amounts receivable | 41 | €5,581 | €7,426 | +€1,845 | +33.1% |
| Cash at bank and in hand | 54/58 | €227,257 | €287,222 | +€59,965 | +26.4% |
| Total equity and liabilities | 10/49 | €691,496 | €744,759 | +€53,263 | +7.7% |
| Equity | 10/15 | €395,975 | €469,081 | +€73,106 | +18.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €280,014 | €280,014 | = | 0.0% |
| Distributable reserves | 133 | €280,014 | €280,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,961 | €179,067 | +€73,106 | +69.0% |
| Amounts payable | 17/49 | €295,521 | €275,679 | -€19,843 | -6.7% |
| Amounts payable after more than one year | 17 | €222,963 | €204,723 | -€18,240 | -8.2% |
| Financial debts | 170/4 | €222,963 | €204,723 | -€18,240 | -8.2% |
| Amounts payable within one year | 42/48 | €72,559 | €70,956 | -€1,603 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €17,924 | €18,240 | +€316 | +1.8% |
| Trade debts | 44 | €20,099 | €1,064 | -€19,035 | -94.7% |
| Suppliers | 440/4 | €20,099 | €1,064 | -€19,035 | -94.7% |
| Taxes, remuneration and social security | 45 | €34,537 | €51,652 | +€17,116 | +49.6% |
| Taxes | 450/3 | €34,537 | €51,652 | +€17,116 | +49.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,848 | €31,049 | +€1,201 | +4.0% |
| Other operating charges | 640/8 | €423 | €996 | +€573 | +135.5% |
| Gross operating margin | 9900 | €171,678 | €134,032 | -€37,646 | -21.9% |
| Operating profit (loss) | 9901 | €141,406 | €101,987 | -€39,420 | -27.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.9% |
| Financial charges | 65/66B | €4,686 | €5,324 | +€638 | +13.6% |
| Recurring financial charges | 65 | €4,686 | €5,324 | +€638 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €136,731 | €96,663 | -€40,068 | -29.3% |
| Income taxes | 67/77 | €30,770 | €23,557 | -€7,213 | -23.4% |
| Profit (loss) for the period | 9904 | €105,961 | €73,106 | -€32,855 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €105,961 | €73,106 | -€32,855 | -31.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.