PDP CONSULTANCY: 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.
PDP CONSULTANCY
Largest movements
- Current investments -€75,150
down €75,150 (-37.6%), from €200,000 to €124,850
- Cash +€18,665
up €18,665 (+54.5%), from €34,220 to €52,885
mainly Current investments (+€75,150) and Depreciation (+€8,221)
- Tangible fixed assets +€7,011
up €7,011 (+6.8%), from €103,358 to €110,369
- Reserves -€68,000
down €68,000 (-25.0%), from €272,036 to €204,036
of which Distributable reserves: -€68,000
- Profit (loss) carried forward +€42,986
up €42,986 (+49.2%), from -€87,424 to -€44,438
- Debts after one year -€10,594
no longer reported in 2025 (was €10,594)
- Tax, wage and social debts -€7,963
down €7,963 (-15.8%), from €50,343 to €42,379
of which Remuneration and social security: -€50,343
- Current portion of long-term debt -€5,132
down €5,132 (-32.6%), from €15,726 to €10,594
- Gross operating margin -€209,669
down €209,669, from €196,175 to -€13,494
- Taxes -€31,208
down €31,208 (-85.0%), from €36,710 to €5,501
- Other operating charges -€2,214
down €2,214 (-73.5%), from €3,014 to €800
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 | €337,606 | €289,196 | -€48,409 | -14.3% |
| Fixed assets | 21/28 | €103,386 | €110,396 | +€7,011 | +6.8% |
| Tangible fixed assets | 22/27 | €103,358 | €110,369 | +€7,011 | +6.8% |
| Land and buildings | 22 | €103,358 | €110,369 | +€7,011 | +6.8% |
| Financial fixed assets | 28 | €28 | €28 | = | 0.0% |
| Current assets | 29/58 | €234,220 | €178,800 | -€55,420 | -23.7% |
| Amounts receivable within one year | 40/41 | - | €1,064 | +€1,064 | |
| Other amounts receivable | 41 | - | €1,064 | +€1,064 | |
| Current investments | 50/53 | €200,000 | €124,850 | -€75,150 | -37.6% |
| Cash at bank and in hand | 54/58 | €34,220 | €52,885 | +€18,665 | +54.5% |
| Total equity and liabilities | 10/49 | €337,606 | €289,196 | -€48,409 | -14.3% |
| Equity | 10/15 | €259,612 | €234,598 | -€25,014 | -9.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €272,036 | €204,036 | -€68,000 | -25.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €264,536 | €196,536 | -€68,000 | -25.7% |
| Profit (loss) carried forward | 14 | -€87,424 | -€44,438 | +€42,986 | +49.2% |
| Amounts payable | 17/49 | €77,994 | €54,598 | -€23,396 | -30.0% |
| Amounts payable after more than one year | 17 | €10,594 | - | -€10,594 | |
| Financial debts | 170/4 | €10,594 | - | -€10,594 | |
| Amounts payable within one year | 42/48 | €66,069 | €53,267 | -€12,801 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €15,726 | €10,594 | -€5,132 | -32.6% |
| Trade debts | 44 | - | €294 | +€294 | |
| Suppliers | 440/4 | - | €294 | +€294 | |
| Taxes, remuneration and social security | 45 | €50,343 | €42,379 | -€7,963 | -15.8% |
| Taxes | 450/3 | - | €42,379 | +€42,379 | |
| Remuneration and social security | 454/9 | €50,343 | - | -€50,343 | |
| Accrued charges and deferred income | 492/3 | €1,331 | €1,331 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,960 | €8,221 | +€260 | +3.3% |
| Other operating charges | 640/8 | €3,014 | €800 | -€2,214 | -73.5% |
| Gross operating margin | 9900 | €196,175 | -€13,494 | -€209,669 | |
| Operating profit (loss) | 9901 | €185,201 | -€22,515 | -€207,716 | |
| Financial income | 75/76B | €3,634 | €3,535 | -€99 | -2.7% |
| Recurring financial income | 75 | €3,634 | €3,535 | -€99 | -2.7% |
| Financial charges | 65/66B | €589 | €532 | -€57 | -9.7% |
| Recurring financial charges | 65 | €589 | €532 | -€57 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €188,246 | -€19,512 | -€207,758 | |
| Income taxes | 67/77 | €36,710 | €5,501 | -€31,208 | -85.0% |
| Profit (loss) for the period | 9904 | €151,536 | -€25,014 | -€176,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €151,536 | -€25,014 | -€176,550 |
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 15 October 2026 via checked.be.