PDG 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.
PDG Consulting
Largest movements
- Cash +€2,192
up €2,192 (+107%), from €2,050 to €4,242
mainly Other debts (+€39,545) and Receivables within one year (+€1,279)
- Tangible fixed assets +€2,035
up €2,035 (+146%), from €1,397 to €3,432
of which Furniture and vehicles: +€1,564
- Receivables within one year -€1,279
down €1,279 (-92.3%), from €1,386 to €107
of which Trade receivables: -€1,383
- Other debts +€39,545
up €39,545 (+264%), from €14,995 to €54,539
- Profit (loss) carried forward -€37,999
down €37,999 (-186%), from -€20,471 to -€58,470
- Accrued charges and deferred income +€844
up €844 (+878%), from €96 to €940
- Trade debts +€543
new in 2025: €543
- Gross operating margin -€17,438
down €17,438 (-92.8%), from -€18,799 to -€36,236
- Depreciation +€622
up €622 (+1,261%), from €49 to €672
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 | €4,833 | €7,781 | +€2,948 | +61.0% |
| Fixed assets | 21/28 | €1,397 | €3,432 | +€2,035 | +146% |
| Tangible fixed assets | 22/27 | €1,397 | €3,432 | +€2,035 | +146% |
| Plant, machinery and equipment | 23 | €1,397 | €1,868 | +€471 | +33.7% |
| Furniture and vehicles | 24 | - | €1,564 | +€1,564 | |
| Current assets | 29/58 | €3,436 | €4,349 | +€913 | +26.6% |
| Amounts receivable within one year | 40/41 | €1,386 | €107 | -€1,279 | -92.3% |
| Trade receivables | 40 | €1,383 | €0 | -€1,383 | -100% |
| Other amounts receivable | 41 | €4 | €107 | +€103 | +2,782% |
| Cash at bank and in hand | 54/58 | €2,050 | €4,242 | +€2,192 | +107% |
| Total equity and liabilities | 10/49 | €4,833 | €7,781 | +€2,948 | +61.0% |
| Equity | 10/15 | -€10,471 | -€48,470 | -€37,999 | -363% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,471 | -€58,470 | -€37,999 | -186% |
| Amounts payable | 17/49 | €15,304 | €56,252 | +€40,948 | +268% |
| Amounts payable within one year | 42/48 | €15,208 | €55,312 | +€40,104 | +264% |
| Trade debts | 44 | - | €543 | +€543 | |
| Suppliers | 440/4 | - | €543 | +€543 | |
| Taxes, remuneration and social security | 45 | €213 | €229 | +€16 | +7.4% |
| Taxes | 450/3 | €213 | €229 | +€16 | +7.4% |
| Other amounts payable | 47/48 | €14,995 | €54,539 | +€39,545 | +264% |
| Accrued charges and deferred income | 492/3 | €96 | €940 | +€844 | +878% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49 | €672 | +€622 | +1,261% |
| Gross operating margin | 9900 | -€18,799 | -€36,236 | -€17,438 | -92.8% |
| Operating profit (loss) | 9901 | -€18,848 | -€36,908 | -€18,060 | -95.8% |
| Financial income | 75/76B | €38 | €41 | +€2 | +5.6% |
| Recurring financial income | 75 | €38 | €41 | +€2 | +5.6% |
| Financial charges | 65/66B | €1,119 | €1,003 | -€116 | -10.4% |
| Recurring financial charges | 65 | €1,119 | €1,003 | -€116 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,929 | -€37,871 | -€17,942 | -90.0% |
| Income taxes | 67/77 | €134 | €129 | -€5 | -3.9% |
| Profit (loss) for the period | 9904 | -€20,063 | -€37,999 | -€17,936 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,063 | -€37,999 | -€17,936 | -89.4% |
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 15 October 2026 via checked.be.