PEDI 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.
PEDI CONSULT
Largest movements
- Cash +€199,320
up €199,320 (+428%), from €46,559 to €245,879
mainly Other debts (+€181,407) and Receivables within one year (+€117,359)
- Receivables within one year -€117,359
down €117,359 (-99.7%), from €117,676 to €317
of which Other amounts receivable: -€117,676
- Tangible fixed assets +€51,167
up €51,167 (+2,054%), from €2,491 to €53,658
- Deferred charges and accrued income -€14,026
down €14,026 (-53.9%), from €26,032 to €12,006
- Other debts +€181,407
up €181,407 (+581%), from €31,244 to €212,650
- Profit (loss) carried forward -€33,849
down €33,849 (-100.0%), from €33,854 to €5
- Reserves -€26,423
down €26,423 (-24.5%), from €107,883 to €81,460
- Gross operating margin -€14,948
down €14,948 (-33.0%), from €45,310 to €30,363
- Taxes -€7,097
down €7,097 (-50.7%), from €13,992 to €6,895
- Depreciation +€4,521
up €4,521 (+295%), from €1,532 to €6,054
- Financial income -€3,667
down €3,667 (-52.4%), from €7,002 to €3,335
- Financial charges +€1,977
up €1,977 (+2,180%), from €91 to €2,067
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 | €192,808 | €311,910 | +€119,102 | +61.8% |
| Fixed assets | 21/28 | €2,541 | €53,708 | +€51,167 | +2,013% |
| Tangible fixed assets | 22/27 | €2,491 | €53,658 | +€51,167 | +2,054% |
| Furniture and vehicles | 24 | €2,491 | €53,658 | +€51,167 | +2,054% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €190,267 | €258,201 | +€67,935 | +35.7% |
| Amounts receivable within one year | 40/41 | €117,676 | €317 | -€117,359 | -99.7% |
| Trade receivables | 40 | - | €317 | +€317 | |
| Other amounts receivable | 41 | €117,676 | - | -€117,676 | |
| Cash at bank and in hand | 54/58 | €46,559 | €245,879 | +€199,320 | +428% |
| Deferred charges and accrued income | 490/1 | €26,032 | €12,006 | -€14,026 | -53.9% |
| Total equity and liabilities | 10/49 | €192,808 | €311,910 | +€119,102 | +61.8% |
| Equity | 10/15 | €154,137 | €93,865 | -€60,272 | -39.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €107,883 | €81,460 | -€26,423 | -24.5% |
| Distributable reserves | 133 | €107,883 | €81,460 | -€26,423 | -24.5% |
| Profit (loss) carried forward | 14 | €33,854 | €5 | -€33,849 | -100.0% |
| Amounts payable | 17/49 | €38,671 | €218,045 | +€179,373 | +464% |
| Amounts payable within one year | 42/48 | €38,642 | €217,981 | +€179,339 | +464% |
| Trade debts | 44 | €23 | - | -€23 | |
| Suppliers | 440/4 | €23 | - | -€23 | |
| Taxes, remuneration and social security | 45 | €7,376 | €5,331 | -€2,045 | -27.7% |
| Taxes | 450/3 | €7,376 | €5,331 | -€2,045 | -27.7% |
| Other amounts payable | 47/48 | €31,244 | €212,650 | +€181,407 | +581% |
| Accrued charges and deferred income | 492/3 | €29 | €64 | +€34 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €6,054 | +€4,521 | +295% |
| Other operating charges | 640/8 | €1,014 | €309 | -€705 | -69.5% |
| Gross operating margin | 9900 | €45,310 | €30,363 | -€14,948 | -33.0% |
| Operating profit (loss) | 9901 | €42,764 | €24,000 | -€18,764 | -43.9% |
| Financial income | 75/76B | €7,002 | €3,335 | -€3,667 | -52.4% |
| Recurring financial income | 75 | €7,002 | €3,335 | -€3,667 | -52.4% |
| Financial charges | 65/66B | €91 | €2,067 | +€1,977 | +2,180% |
| Recurring financial charges | 65 | €91 | €2,067 | +€1,977 | +2,180% |
| Profit (loss) for the period before taxes | 9903 | €49,676 | €25,268 | -€24,408 | -49.1% |
| Income taxes | 67/77 | €13,992 | €6,895 | -€7,097 | -50.7% |
| Profit (loss) for the period | 9904 | €35,684 | €18,373 | -€17,311 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,684 | €18,373 | -€17,311 | -48.5% |
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.