PDBE 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.
PDBE CONSULT
Largest movements
- Receivables after one year +€16,000
new in 2025: €16,000
- Cash -€4,522
down €4,522 (-15.2%), from €29,725 to €25,203
mainly Receivables after one year (-€16,000) and Investment in fixed assets (net) (-€3,974)
- Receivables within one year +€3,764
up €3,764 (+30.4%), from €12,362 to €16,126
- Tangible fixed assets +€1,370
up €1,370 (+22.3%), from €6,155 to €7,525
of which Furniture and vehicles: +€1,839
- Profit (loss) carried forward +€15,270
up €15,270 (+82.2%), from €18,575 to €33,845
- Tax, wage and social debts +€1,273
up €1,273 (+5.5%), from €23,012 to €24,285
of which Taxes: +€1,270
- Depreciation +€2,435
up €2,435 (+1434.6%), from €170 to €2,604
- Financial charges +€1,095
up €1,095 (+68.5%), from €1,598 to €2,692
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 | €48,968 | €65,924 | +€16,955 | +34.6% |
| Fixed assets | 21/28 | €6,155 | €7,525 | +€1,370 | +22.3% |
| Tangible fixed assets | 22/27 | €6,155 | €7,525 | +€1,370 | +22.3% |
| Furniture and vehicles | 24 | €4,397 | €6,236 | +€1,839 | +41.8% |
| Other tangible fixed assets | 26 | €1,758 | €1,289 | -€469 | -26.7% |
| Current assets | 29/58 | €42,813 | €58,398 | +€15,586 | +36.4% |
| Amounts receivable after more than one year | 29 | - | €16,000 | +€16,000 | |
| Other amounts receivable | 291 | - | €16,000 | +€16,000 | |
| Amounts receivable within one year | 40/41 | €12,362 | €16,126 | +€3,764 | +30.4% |
| Trade receivables | 40 | €12,362 | €16,126 | +€3,764 | +30.4% |
| Cash at bank and in hand | 54/58 | €29,725 | €25,203 | -€4,522 | -15.2% |
| Deferred charges and accrued income | 490/1 | €725 | €1,069 | +€344 | +47.4% |
| Total equity and liabilities | 10/49 | €48,968 | €65,924 | +€16,955 | +34.6% |
| Equity | 10/15 | €23,575 | €38,845 | +€15,270 | +64.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,575 | €33,845 | +€15,270 | +82.2% |
| Amounts payable | 17/49 | €25,393 | €27,079 | +€1,685 | +6.6% |
| Amounts payable within one year | 42/48 | €25,213 | €27,060 | +€1,847 | +7.3% |
| Trade debts | 44 | €1,271 | €1,678 | +€407 | +32.0% |
| Suppliers | 440/4 | €1,271 | €1,678 | +€407 | +32.0% |
| Taxes, remuneration and social security | 45 | €23,012 | €24,285 | +€1,273 | +5.5% |
| Taxes | 450/3 | €19,857 | €21,128 | +€1,270 | +6.4% |
| Remuneration and social security | 454/9 | €3,155 | €3,158 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €929 | €1,096 | +€167 | +18.0% |
| Accrued charges and deferred income | 492/3 | €181 | €19 | -€162 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €2,604 | +€2,435 | +1434.6% |
| Other operating charges | 640/8 | €99 | €75 | -€25 | -24.7% |
| Gross operating margin | 9900 | €27,106 | €27,131 | +€25 | +0.1% |
| Operating profit (loss) | 9901 | €26,837 | €24,452 | -€2,385 | -8.9% |
| Financial income | 75/76B | €25 | €281 | +€256 | +1028.1% |
| Recurring financial income | 75 | €25 | €281 | +€256 | +1028.1% |
| Financial charges | 65/66B | €1,598 | €2,692 | +€1,095 | +68.5% |
| Recurring financial charges | 65 | €1,598 | €2,692 | +€1,095 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €25,265 | €22,041 | -€3,224 | -12.8% |
| Income taxes | 67/77 | €5,831 | €5,937 | +€107 | +1.8% |
| Profit (loss) for the period | 9904 | €19,434 | €16,103 | -€3,331 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,434 | €16,103 | -€3,331 | -17.1% |
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 6 October 2026 via checked.be.