PDC 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.
PDC Consulting
Largest movements
- Cash -€39,775
down €39,775 (-39.5%), from €100,671 to €60,896
mainly Tax, wage and social debts (-€30,897) and Receivables within one year (-€23,040)
- Receivables within one year +€23,040
up €23,040 (+33.0%), from €69,712 to €92,751
of which Other amounts receivable: +€23,772
- Tangible fixed assets +€2,770
up €2,770 (+47.3%), from €5,854 to €8,624
of which Furniture and vehicles: +€2,888
- Financial fixed assets -€2,160
no longer reported in 2025 (was €2,160)
- Tax, wage and social debts -€30,897
down €30,897 (-92.4%), from €33,446 to €2,549
- Reserves +€16,500
up €16,500 (+17.3%), from €95,300 to €111,800
- Other debts -€7,713
down €7,713 (-28.7%), from €26,885 to €19,172
- Short-term financial debts +€5,008
new in 2025: €5,008
- Trade debts +€2,312
up €2,312 (+30.6%), from €7,546 to €9,858
- Gross operating margin +€11,355
up €11,355 (+53.0%), from €21,423 to €32,778
- Taxes +€5,708
up €5,708 (+196%), from €2,916 to €8,624
- Other operating charges +€2,216
up €2,216 (+292%), from €760 to €2,975
- Financial income -€376
down €376 (-96.2%), from €391 to €15
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 | €179,113 | €164,417 | -€14,696 | -8.2% |
| Fixed assets | 21/28 | €8,014 | €8,624 | +€610 | +7.6% |
| Tangible fixed assets | 22/27 | €5,854 | €8,624 | +€2,770 | +47.3% |
| Furniture and vehicles | 24 | €4,685 | €7,572 | +€2,888 | +61.6% |
| Other tangible fixed assets | 26 | €1,169 | €1,051 | -€118 | -10.1% |
| Financial fixed assets | 28 | €2,160 | - | -€2,160 | |
| Current assets | 29/58 | €171,099 | €155,793 | -€15,305 | -8.9% |
| Amounts receivable within one year | 40/41 | €69,712 | €92,751 | +€23,040 | +33.0% |
| Trade receivables | 40 | €60,009 | €59,276 | -€732 | -1.2% |
| Other amounts receivable | 41 | €9,703 | €33,475 | +€23,772 | +245% |
| Cash at bank and in hand | 54/58 | €100,671 | €60,896 | -€39,775 | -39.5% |
| Deferred charges and accrued income | 490/1 | €716 | €2,147 | +€1,431 | +200% |
| Total equity and liabilities | 10/49 | €179,113 | €164,417 | -€14,696 | -8.2% |
| Equity | 10/15 | €111,235 | €127,829 | +€16,594 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €95,300 | €111,800 | +€16,500 | +17.3% |
| Distributable reserves | 133 | €95,300 | €111,800 | +€16,500 | +17.3% |
| Profit (loss) carried forward | 14 | €3,535 | €3,629 | +€94 | +2.7% |
| Amounts payable | 17/49 | €67,878 | €36,588 | -€31,290 | -46.1% |
| Amounts payable within one year | 42/48 | €67,878 | €36,588 | -€31,290 | -46.1% |
| Financial debts | 43 | - | €5,008 | +€5,008 | |
| Credit institutions | 430/8 | - | €5,008 | +€5,008 | |
| Trade debts | 44 | €7,546 | €9,858 | +€2,312 | +30.6% |
| Suppliers | 440/4 | €7,546 | €9,858 | +€2,312 | +30.6% |
| Taxes, remuneration and social security | 45 | €33,446 | €2,549 | -€30,897 | -92.4% |
| Taxes | 450/3 | €33,446 | €2,549 | -€30,897 | -92.4% |
| Other amounts payable | 47/48 | €26,885 | €19,172 | -€7,713 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,019 | €3,199 | +€181 | +6.0% |
| Other operating charges | 640/8 | €760 | €2,975 | +€2,216 | +292% |
| Non-recurring operating charges | 66A | €8,549 | - | -€8,549 | |
| Gross operating margin | 9900 | €21,423 | €32,778 | +€11,355 | +53.0% |
| Operating profit (loss) | 9901 | €9,096 | €26,604 | +€17,507 | +192% |
| Financial income | 75/76B | €391 | €15 | -€376 | -96.2% |
| Recurring financial income | 75 | €391 | €15 | -€376 | -96.2% |
| Financial charges | 65/66B | €1,253 | €1,401 | +€148 | +11.8% |
| Recurring financial charges | 65 | €1,253 | €1,401 | +€148 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €8,235 | €25,218 | +€16,983 | +206% |
| Income taxes | 67/77 | €2,916 | €8,624 | +€5,708 | +196% |
| Profit (loss) for the period | 9904 | €5,319 | €16,594 | +€11,275 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €5,319 | €16,594 | +€11,275 | +212% |
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 13 October 2026 via checked.be.