PDJ Consult: 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.
PDJ Consult
Largest movements
- Cash +€58,580
up €58,580 (+24.4%), from €239,925 to €298,506
mainly Net result for the year (+€34,169) and Depreciation (+€20,743)
- Receivables within one year +€24,874
up €24,874 (+144%), from €17,320 to €42,194
of which Trade receivables: +€24,874
- Tangible fixed assets -€20,743
down €20,743 (-41.2%), from €50,330 to €29,586
of which Furniture and vehicles: -€17,323
- Reserves +€34,169
up €34,169 (+15.1%), from €225,825 to €259,994
- Tax, wage and social debts +€17,143
up €17,143 (+157%), from €10,895 to €28,038
- Other debts +€9,508
up €9,508 (+15.5%), from €61,188 to €70,696
- Gross operating margin +€4,821
up €4,821 (+6.5%), from €74,490 to €79,311
- Taxes +€2,665
up €2,665 (+19.3%), from €13,799 to €16,464
- Financial charges -€1,787
down €1,787 (-27.8%), from €6,435 to €4,648
- Write-downs +€1,308
new in 2025: €1,308
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 | €312,654 | €373,205 | +€60,551 | +19.4% |
| Fixed assets | 21/28 | €50,330 | €29,586 | -€20,743 | -41.2% |
| Tangible fixed assets | 22/27 | €50,330 | €29,586 | -€20,743 | -41.2% |
| Plant, machinery and equipment | 23 | €6,451 | €3,284 | -€3,167 | -49.1% |
| Furniture and vehicles | 24 | €43,626 | €26,303 | -€17,323 | -39.7% |
| Other tangible fixed assets | 26 | €253 | €0 | -€253 | -100% |
| Current assets | 29/58 | €262,324 | €343,619 | +€81,294 | +31.0% |
| Amounts receivable within one year | 40/41 | €17,320 | €42,194 | +€24,874 | +144% |
| Trade receivables | 40 | €17,119 | €41,993 | +€24,874 | +145% |
| Other amounts receivable | 41 | €201 | €201 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €239,925 | €298,506 | +€58,580 | +24.4% |
| Deferred charges and accrued income | 490/1 | €5,078 | €2,919 | -€2,160 | -42.5% |
| Total equity and liabilities | 10/49 | €312,654 | €373,205 | +€60,551 | +19.4% |
| Equity | 10/15 | €238,225 | €272,394 | +€34,169 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €225,825 | €259,994 | +€34,169 | +15.1% |
| Distributable reserves | 133 | €225,825 | €259,994 | +€34,169 | +15.1% |
| Amounts payable | 17/49 | €74,429 | €100,811 | +€26,382 | +35.4% |
| Amounts payable within one year | 42/48 | €73,429 | €99,811 | +€26,382 | +35.9% |
| Trade debts | 44 | €1,346 | €1,078 | -€269 | -20.0% |
| Suppliers | 440/4 | €1,346 | €1,078 | -€269 | -20.0% |
| Taxes, remuneration and social security | 45 | €10,895 | €28,038 | +€17,143 | +157% |
| Taxes | 450/3 | €10,895 | €28,038 | +€17,143 | +157% |
| Other amounts payable | 47/48 | €61,188 | €70,696 | +€9,508 | +15.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,275 | €20,743 | +€469 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,308 | +€1,308 | |
| Other operating charges | 640/8 | €2,247 | €1,979 | -€268 | -11.9% |
| Gross operating margin | 9900 | €74,490 | €79,311 | +€4,821 | +6.5% |
| Operating profit (loss) | 9901 | €51,969 | €55,281 | +€3,312 | +6.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.4% |
| Financial charges | 65/66B | €6,435 | €4,648 | -€1,787 | -27.8% |
| Recurring financial charges | 65 | €6,435 | €4,648 | -€1,787 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €45,534 | €50,633 | +€5,099 | +11.2% |
| Income taxes | 67/77 | €13,799 | €16,464 | +€2,665 | +19.3% |
| Profit (loss) for the period | 9904 | €31,735 | €34,169 | +€2,434 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,735 | €34,169 | +€2,434 | +7.7% |
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.