PDMC 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.
PDMC Consulting
Largest movements
- Current investments +€243,808
new in 2025: €243,808
- Receivables within one year +€108,693
up €108,693 (+71.8%), from €151,361 to €260,054
of which Other amounts receivable: +€103,480
- Cash -€88,723
down €88,723 (-37.7%), from €235,407 to €146,684
mainly Current investments (-€243,808) and Receivables within one year (-€108,693)
- Reserves +€263,100
up €263,100 (+90.2%), from €291,713 to €554,813
- Tax, wage and social debts -€6,773
down €6,773 (-6.3%), from €107,820 to €101,047
- Gross operating margin +€46,968
up €46,968 (+16.1%), from €292,548 to €339,516
- Financial income +€15,103
up €15,103 (+570.9%), from €2,645 to €17,748
- Financial charges +€6,394
up €6,394 (+262.7%), from €2,434 to €8,828
- Taxes -€6,327
down €6,327 (-7.1%), from €89,669 to €83,341
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 | €409,644 | €668,003 | +€258,358 | +63.1% |
| Fixed assets | 21/28 | €4,288 | €3,272 | -€1,016 | -23.7% |
| Tangible fixed assets | 22/27 | €4,288 | €3,272 | -€1,016 | -23.7% |
| Furniture and vehicles | 24 | €2,306 | €1,765 | -€540 | -23.4% |
| Other tangible fixed assets | 26 | €1,983 | €1,507 | -€476 | -24.0% |
| Current assets | 29/58 | €405,356 | €664,731 | +€259,375 | +64.0% |
| Amounts receivable within one year | 40/41 | €151,361 | €260,054 | +€108,693 | +71.8% |
| Trade receivables | 40 | €37,928 | €43,142 | +€5,214 | +13.7% |
| Other amounts receivable | 41 | €113,432 | €216,912 | +€103,480 | +91.2% |
| Current investments | 50/53 | - | €243,808 | +€243,808 | |
| Cash at bank and in hand | 54/58 | €235,407 | €146,684 | -€88,723 | -37.7% |
| Deferred charges and accrued income | 490/1 | €18,588 | €14,185 | -€4,403 | -23.7% |
| Total equity and liabilities | 10/49 | €409,644 | €668,003 | +€258,358 | +63.1% |
| Equity | 10/15 | €296,713 | €559,813 | +€263,100 | +88.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €291,713 | €554,813 | +€263,100 | +90.2% |
| Distributable reserves | 133 | €291,713 | €554,813 | +€263,100 | +90.2% |
| Amounts payable | 17/49 | €112,931 | €108,190 | -€4,742 | -4.2% |
| Amounts payable within one year | 42/48 | €109,681 | €106,020 | -€3,661 | -3.3% |
| Trade debts | 44 | €1,861 | €4,973 | +€3,112 | +167.2% |
| Suppliers | 440/4 | €1,861 | €4,973 | +€3,112 | +167.2% |
| Taxes, remuneration and social security | 45 | €107,820 | €101,047 | -€6,773 | -6.3% |
| Taxes | 450/3 | €107,820 | €101,047 | -€6,773 | -6.3% |
| Accrued charges and deferred income | 492/3 | €3,250 | €2,170 | -€1,080 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €1,016 | +€223 | +28.1% |
| Other operating charges | 640/8 | €812 | €977 | +€166 | +20.4% |
| Gross operating margin | 9900 | €292,548 | €339,516 | +€46,968 | +16.1% |
| Operating profit (loss) | 9901 | €290,942 | €337,522 | +€46,579 | +16.0% |
| Financial income | 75/76B | €2,645 | €17,748 | +€15,103 | +570.9% |
| Recurring financial income | 75 | €2,645 | €17,748 | +€15,103 | +570.9% |
| Financial charges | 65/66B | €2,434 | €8,828 | +€6,394 | +262.7% |
| Recurring financial charges | 65 | €2,434 | €8,828 | +€6,394 | +262.7% |
| Profit (loss) for the period before taxes | 9903 | €291,154 | €346,441 | +€55,288 | +19.0% |
| Income taxes | 67/77 | €89,669 | €83,341 | -€6,327 | -7.1% |
| Profit (loss) for the period | 9904 | €201,485 | €263,100 | +€61,615 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €201,485 | €263,100 | +€61,615 | +30.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.