PDH 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.
PDH CONSULTING
Largest movements
- Receivables within one year -€13,733
down €13,733 (-26.6%), from €51,705 to €37,971
of which Trade receivables: -€14,459
- Cash +€10,720
up €10,720 (+46.0%), from €23,288 to €34,008
mainly Other debts (+€63,293) and Net result for the year (+€14,699)
- Tangible fixed assets -€4,612
down €4,612 (-26.2%), from €17,623 to €13,011
of which Furniture and vehicles: -€3,332
- Other debts +€63,293
up €63,293 (+60,279%), from €105 to €63,398
- Reserves -€48,923
down €48,923 (-76.9%), from €63,621 to €14,699
- Contributions -€13,859
down €13,859 (-100%), from €13,859 to €0
- Tax, wage and social debts -€8,054
down €8,054 (-47.4%), from €17,005 to €8,951
of which Taxes: -€6,765
- Gross operating margin -€12,005
down €12,005 (-10.9%), from €109,754 to €97,749
- Staff costs -€2,943
down €2,943 (-4.2%), from €70,505 to €67,562
- Taxes -€1,530
down €1,530 (-17.9%), from €8,538 to €7,008
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 | €95,083 | €87,871 | -€7,212 | -7.6% |
| Fixed assets | 21/28 | €19,573 | €14,961 | -€4,612 | -23.6% |
| Tangible fixed assets | 22/27 | €17,623 | €13,011 | -€4,612 | -26.2% |
| Plant, machinery and equipment | 23 | €3,055 | €1,776 | -€1,280 | -41.9% |
| Furniture and vehicles | 24 | €14,568 | €11,236 | -€3,332 | -22.9% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €75,510 | €72,909 | -€2,600 | -3.4% |
| Amounts receivable within one year | 40/41 | €51,705 | €37,971 | -€13,733 | -26.6% |
| Trade receivables | 40 | €48,431 | €33,971 | -€14,459 | -29.9% |
| Other amounts receivable | 41 | €3,274 | €4,000 | +€726 | +22.2% |
| Cash at bank and in hand | 54/58 | €23,288 | €34,008 | +€10,720 | +46.0% |
| Deferred charges and accrued income | 490/1 | €517 | €931 | +€413 | +79.9% |
| Total equity and liabilities | 10/49 | €95,083 | €87,871 | -€7,212 | -7.6% |
| Equity | 10/15 | €77,480 | €14,699 | -€62,781 | -81.0% |
| Contributions | 10/11 | €13,859 | €0 | -€13,859 | -100% |
| Reserves | 13 | €63,621 | €14,699 | -€48,923 | -76.9% |
| Distributable reserves | 133 | €63,621 | €14,699 | -€48,923 | -76.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,603 | €73,172 | +€55,569 | +316% |
| Amounts payable within one year | 42/48 | €17,603 | €72,674 | +€55,071 | +313% |
| Trade debts | 44 | €493 | €326 | -€167 | -34.0% |
| Suppliers | 440/4 | €493 | €326 | -€167 | -34.0% |
| Taxes, remuneration and social security | 45 | €17,005 | €8,951 | -€8,054 | -47.4% |
| Taxes | 450/3 | €10,963 | €4,198 | -€6,765 | -61.7% |
| Remuneration and social security | 454/9 | €6,042 | €4,753 | -€1,289 | -21.3% |
| Other amounts payable | 47/48 | €105 | €63,398 | +€63,293 | +60,279% |
| Accrued charges and deferred income | 492/3 | €0 | €498 | +€498 | |
| Remuneration, social security and pensions | 62 | €70,505 | €67,562 | -€2,943 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,860 | €6,607 | +€747 | +12.7% |
| Other operating charges | 640/8 | €1,062 | €1,088 | +€26 | +2.5% |
| Gross operating margin | 9900 | €109,754 | €97,749 | -€12,005 | -10.9% |
| Operating profit (loss) | 9901 | €32,327 | €22,492 | -€9,835 | -30.4% |
| Financial income | 75/76B | €3 | €93 | +€90 | +3,041% |
| Recurring financial income | 75 | €3 | €93 | +€90 | +3,041% |
| Financial charges | 65/66B | €487 | €878 | +€391 | +80.4% |
| Recurring financial charges | 65 | €487 | €878 | +€391 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €31,843 | €21,706 | -€10,137 | -31.8% |
| Income taxes | 67/77 | €8,538 | €7,008 | -€1,530 | -17.9% |
| Profit (loss) for the period | 9904 | €23,305 | €14,699 | -€8,607 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,305 | €14,699 | -€8,607 | -36.9% |
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 24 October 2026 via checked.be.