PDK 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.
PDK Consult
Largest movements
- Tangible fixed assets +€148,496
up €148,496 (+1373.9%), from €10,809 to €159,304
of which Land and buildings: +€152,660
- Cash -€13,265
down €13,265 (-21.0%), from €63,282 to €50,017
mainly Investment in fixed assets (net) (-€153,745) and Net result for the year (-€46,640)
- Receivables within one year -€9,757
down €9,757 (-84.2%), from €11,592 to €1,836
of which Trade receivables: -€10,577
- Debts after one year +€95,627
new in 2025: €95,627
- Other debts +€79,528
up €79,528 (+10461.4%), from €760 to €80,289
- Profit (loss) carried forward -€46,640
down €46,640 (-75.0%), from €62,218 to €15,578
- Gross operating margin -€77,399
down €77,399, from €39,097 to -€38,301
- Taxes -€6,750
down €6,750 (-96.6%), from €6,985 to €235
- Depreciation +€1,527
up €1,527 (+41.0%), from €3,723 to €5,249
- Other operating charges +€635
up €635 (+36.4%), from €1,742 to €2,377
- Financial charges +€433
up €433 (+979.8%), from €44 to €477
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 | €86,744 | €212,199 | +€125,455 | +144.6% |
| Fixed assets | 21/28 | €10,809 | €159,304 | +€148,496 | +1373.9% |
| Tangible fixed assets | 22/27 | €10,809 | €159,304 | +€148,496 | +1373.9% |
| Land and buildings | 22 | - | €152,660 | +€152,660 | |
| Plant, machinery and equipment | 23 | €1,521 | €957 | -€564 | -37.1% |
| Furniture and vehicles | 24 | €9,288 | €5,687 | -€3,601 | -38.8% |
| Current assets | 29/58 | €75,935 | €52,895 | -€23,040 | -30.3% |
| Amounts receivable within one year | 40/41 | €11,592 | €1,836 | -€9,757 | -84.2% |
| Trade receivables | 40 | €10,577 | - | -€10,577 | |
| Other amounts receivable | 41 | €1,015 | €1,836 | +€821 | +80.8% |
| Cash at bank and in hand | 54/58 | €63,282 | €50,017 | -€13,265 | -21.0% |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,043 | -€18 | -1.7% |
| Total equity and liabilities | 10/49 | €86,744 | €212,199 | +€125,455 | +144.6% |
| Equity | 10/15 | €82,678 | €36,038 | -€46,640 | -56.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,218 | €15,578 | -€46,640 | -75.0% |
| Amounts payable | 17/49 | €4,065 | €176,161 | +€172,095 | +4233.1% |
| Amounts payable after more than one year | 17 | - | €95,627 | +€95,627 | |
| Financial debts | 170/4 | - | €95,627 | +€95,627 | |
| Amounts payable within one year | 42/48 | €4,065 | €80,534 | +€76,468 | +1880.9% |
| Trade debts | 44 | €1,812 | €9 | -€1,802 | -99.5% |
| Suppliers | 440/4 | €1,812 | €9 | -€1,802 | -99.5% |
| Taxes, remuneration and social security | 45 | €1,494 | €235 | -€1,258 | -84.2% |
| Taxes | 450/3 | €1,494 | €235 | -€1,258 | -84.2% |
| Other amounts payable | 47/48 | €760 | €80,289 | +€79,528 | +10461.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,723 | €5,249 | +€1,527 | +41.0% |
| Other operating charges | 640/8 | €1,742 | €2,377 | +€635 | +36.4% |
| Gross operating margin | 9900 | €39,097 | -€38,301 | -€77,399 | |
| Operating profit (loss) | 9901 | €33,632 | -€45,928 | -€79,560 | |
| Financial charges | 65/66B | €44 | €477 | +€433 | +979.8% |
| Recurring financial charges | 65 | €44 | €477 | +€433 | +979.8% |
| Profit (loss) for the period before taxes | 9903 | €33,588 | -€46,405 | -€79,993 | |
| Income taxes | 67/77 | €6,985 | €235 | -€6,750 | -96.6% |
| Profit (loss) for the period | 9904 | €26,603 | -€46,640 | -€73,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,603 | -€46,640 | -€73,243 |
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 10 October 2026 via checked.be.