PDS 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.
PDS Consultancy
Largest movements
- Current investments +€68,313
up €68,313 (+3.0%), from €2.2m to €2.3m
- Reserves +€67,987
up €67,987 (+6.3%), from €1.1m to €1.1m
- Financial income -€253,308
down €253,308 (-85.7%), from €295,544 to €42,236
- Taxes -€28,588
down €28,588 (-58.9%), from €48,551 to €19,963
- Gross operating margin -€2,017
down €2,017 (-3.0%), from €67,379 to €65,362
- Financial charges +€1,721
up €1,721 (+15.8%), from €10,863 to €12,585
- Depreciation +€1,197
up €1,197 (+101%), from €1,187 to €2,383
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 | €2,288,456 | €2,339,959 | +€51,503 | +2.3% |
| Fixed assets | 21/28 | €3,343 | €3,915 | +€572 | +17.1% |
| Tangible fixed assets | 22/27 | €3,343 | €3,915 | +€572 | +17.1% |
| Plant, machinery and equipment | 23 | €2,606 | €3,915 | +€1,308 | +50.2% |
| Furniture and vehicles | 24 | €737 | €0 | -€737 | -100% |
| Current assets | 29/58 | €2,285,113 | €2,336,044 | +€50,931 | +2.2% |
| Amounts receivable within one year | 40/41 | €17,094 | €13,077 | -€4,017 | -23.5% |
| Trade receivables | 40 | €11,611 | €5,326 | -€6,285 | -54.1% |
| Other amounts receivable | 41 | €5,483 | €7,751 | +€2,268 | +41.4% |
| Current investments | 50/53 | €2,246,532 | €2,314,846 | +€68,313 | +3.0% |
| Cash at bank and in hand | 54/58 | €21,486 | €6,097 | -€15,389 | -71.6% |
| Deferred charges and accrued income | 490/1 | €0 | €2,024 | +€2,024 | |
| Total equity and liabilities | 10/49 | €2,288,456 | €2,339,959 | +€51,503 | +2.3% |
| Equity | 10/15 | €1,092,559 | €1,160,546 | +€67,987 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,073,959 | €1,141,946 | +€67,987 | +6.3% |
| Distributable reserves | 133 | €1,073,959 | €1,141,946 | +€67,987 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,195,897 | €1,179,413 | -€16,484 | -1.4% |
| Amounts payable after more than one year | 17 | €1,150,000 | €1,150,000 | = | 0.0% |
| Financial debts | 170/4 | €1,150,000 | €1,150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,897 | €29,413 | -€16,484 | -35.9% |
| Trade debts | 44 | €3,066 | €4,040 | +€974 | +31.8% |
| Suppliers | 440/4 | €3,066 | €4,040 | +€974 | +31.8% |
| Taxes, remuneration and social security | 45 | €42,831 | €25,071 | -€17,760 | -41.5% |
| Taxes | 450/3 | €42,831 | €25,071 | -€17,760 | -41.5% |
| Other amounts payable | 47/48 | €0 | €302 | +€302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,187 | €2,383 | +€1,197 | +101% |
| Other operating charges | 640/8 | €4,768 | €4,679 | -€89 | -1.9% |
| Gross operating margin | 9900 | €67,379 | €65,362 | -€2,017 | -3.0% |
| Operating profit (loss) | 9901 | €61,425 | €58,300 | -€3,125 | -5.1% |
| Financial income | 75/76B | €295,544 | €42,236 | -€253,308 | -85.7% |
| Recurring financial income | 75 | €295,544 | €42,236 | -€253,308 | -85.7% |
| Financial charges | 65/66B | €10,863 | €12,585 | +€1,721 | +15.8% |
| Recurring financial charges | 65 | €10,863 | €12,585 | +€1,721 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €346,105 | €87,951 | -€258,154 | -74.6% |
| Income taxes | 67/77 | €48,551 | €19,963 | -€28,588 | -58.9% |
| Profit (loss) for the period | 9904 | €297,554 | €67,987 | -€229,567 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €297,554 | €67,987 | -€229,567 | -77.2% |
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.