PDB 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.
PDB CONSULTING
Largest movements
- Cash +€24,498
up €24,498 (+554.9%), from €4,415 to €28,913
mainly Net result for the year (+€51,514) and Receivables within one year (+€17,292)
- Receivables within one year -€17,292
down €17,292 (-53.6%), from €32,253 to €14,961
of which Trade receivables: -€17,292
- Profit (loss) carried forward +€51,514
up €51,514 (+19.4%), from €264,932 to €316,446
- Debts after one year -€39,677
down €39,677 (-31.4%), from €126,210 to €86,533
- Current portion of long-term debt -€4,807
down €4,807 (-9.7%), from €49,556 to €44,749
- Gross operating margin +€1,471
up €1,471 (+2.0%), from €72,287 to €73,758
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 | €471,403 | €477,126 | +€5,723 | +1.2% |
| Fixed assets | 21/28 | €430,030 | €430,030 | = | 0.0% |
| Financial fixed assets | 28 | €430,030 | €430,030 | = | 0.0% |
| Current assets | 29/58 | €41,373 | €47,096 | +€5,723 | +13.8% |
| Amounts receivable within one year | 40/41 | €32,253 | €14,961 | -€17,292 | -53.6% |
| Trade receivables | 40 | €32,065 | €14,773 | -€17,292 | -53.9% |
| Other amounts receivable | 41 | €188 | €188 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,415 | €28,913 | +€24,498 | +554.9% |
| Deferred charges and accrued income | 490/1 | €4,706 | €3,222 | -€1,484 | -31.5% |
| Total equity and liabilities | 10/49 | €471,403 | €477,126 | +€5,723 | +1.2% |
| Equity | 10/15 | €279,192 | €330,706 | +€51,514 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,932 | €316,446 | +€51,514 | +19.4% |
| Amounts payable | 17/49 | €192,211 | €146,419 | -€45,791 | -23.8% |
| Amounts payable after more than one year | 17 | €126,210 | €86,533 | -€39,677 | -31.4% |
| Financial debts | 170/4 | €126,210 | €86,533 | -€39,677 | -31.4% |
| Amounts payable within one year | 42/48 | €66,001 | €59,886 | -€6,115 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €49,556 | €44,749 | -€4,807 | -9.7% |
| Trade debts | 44 | €1,275 | €3,417 | +€2,143 | +168.1% |
| Suppliers | 440/4 | €1,275 | €3,417 | +€2,143 | +168.1% |
| Taxes, remuneration and social security | 45 | €13,272 | €10,621 | -€2,651 | -20.0% |
| Taxes | 450/3 | €13,272 | €10,621 | -€2,651 | -20.0% |
| Other amounts payable | 47/48 | €1,898 | €1,098 | -€800 | -42.1% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €72,287 | €73,758 | +€1,471 | +2.0% |
| Operating profit (loss) | 9901 | €71,903 | €73,371 | +€1,468 | +2.0% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €3,993 | €3,371 | -€622 | -15.6% |
| Recurring financial charges | 65 | €3,993 | €3,371 | -€622 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €67,910 | €70,098 | +€2,188 | +3.2% |
| Income taxes | 67/77 | €18,022 | €18,584 | +€563 | +3.1% |
| Profit (loss) for the period | 9904 | €49,888 | €51,514 | +€1,626 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,888 | €51,514 | +€1,626 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.