PDB CONSULT: what changed
Two fiscal 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.
PDB CONSULT
Largest movements
- Tangible fixed assets -€10,824
down €10,824 (-13.9%), from €77,608 to €66,784
- Receivables within one year -€3,637
down €3,637 (-15.5%), from €23,501 to €19,864
- Profit (loss) carried forward -€9,510
down €9,510 (-6.0%), from -€159,265 to -€168,775
- Other debts -€5,780
down €5,780 (-2.4%), from €238,649 to €232,869
- Trade debts +€1,873
up €1,873 (+221.5%), from €846 to €2,719
- Short-term financial debts -€1,048
down €1,048 (-88.3%), from €1,187 to €139
- Gross operating margin -€1,026
down €1,026 (-23.3%), from €4,396 to €3,370
- Taxes -€160
down €160 (-72.3%), from €221 to €61
- Other operating charges -€86
down €86 (-5.1%), from €1,702 to €1,616
- Financial charges +€62
up €62 (+19.6%), from €316 to €378
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 | €104,506 | €89,928 | -€14,578 | -13.9% |
| Fixed assets | 21/28 | €77,608 | €66,784 | -€10,824 | -13.9% |
| Tangible fixed assets | 22/27 | €77,608 | €66,784 | -€10,824 | -13.9% |
| Land and buildings | 22 | €77,608 | €66,784 | -€10,824 | -13.9% |
| Current assets | 29/58 | €26,898 | €23,144 | -€3,754 | -14.0% |
| Amounts receivable within one year | 40/41 | €23,501 | €19,864 | -€3,637 | -15.5% |
| Trade receivables | 40 | €23,501 | €19,864 | -€3,637 | -15.5% |
| Cash at bank and in hand | 54/58 | €28 | - | -€28 | |
| Deferred charges and accrued income | 490/1 | €3,369 | €3,280 | -€89 | -2.6% |
| Total equity and liabilities | 10/49 | €104,506 | €89,928 | -€14,578 | -13.9% |
| Equity | 10/15 | -€138,265 | -€147,774 | -€9,510 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,401 | €2,401 | = | 0.0% |
| Tax-exempt reserves | 132 | €541 | €541 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,265 | -€168,775 | -€9,510 | -6.0% |
| Amounts payable | 17/49 | €242,771 | €237,702 | -€5,069 | -2.1% |
| Amounts payable within one year | 42/48 | €242,524 | €237,702 | -€4,822 | -2.0% |
| Financial debts | 43 | €1,187 | €139 | -€1,048 | -88.3% |
| Credit institutions | 430/8 | €1,187 | €139 | -€1,048 | -88.3% |
| Trade debts | 44 | €846 | €2,719 | +€1,873 | +221.5% |
| Suppliers | 440/4 | €846 | €2,719 | +€1,873 | +221.5% |
| Taxes, remuneration and social security | 45 | €1,842 | €1,975 | +€133 | +7.2% |
| Taxes | 450/3 | €1,842 | €1,975 | +€133 | +7.2% |
| Other amounts payable | 47/48 | €238,649 | €232,869 | -€5,780 | -2.4% |
| Accrued charges and deferred income | 492/3 | €247 | - | -€247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,824 | €10,824 | = | 0.0% |
| Other operating charges | 640/8 | €1,702 | €1,616 | -€86 | -5.1% |
| Gross operating margin | 9900 | €4,396 | €3,370 | -€1,026 | -23.3% |
| Operating profit (loss) | 9901 | -€8,130 | -€9,070 | -€940 | -11.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €316 | €378 | +€62 | +19.6% |
| Recurring financial charges | 65 | €316 | €378 | +€62 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,446 | -€9,448 | -€1,002 | -11.9% |
| Income taxes | 67/77 | €221 | €61 | -€160 | -72.3% |
| Profit (loss) for the period | 9904 | -€8,667 | -€9,510 | -€843 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,667 | -€9,510 | -€843 | -9.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.