PEDIA CONSULT MD: 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.
PEDIA CONSULT MD
Largest movements
- Cash +€57,274
up €57,274 (+23.3%), from €245,531 to €302,805
mainly Net result for the year (+€50,178) and Depreciation (+€27,639)
- Tangible fixed assets -€20,311
down €20,311 (-9.7%), from €209,626 to €189,315
of which Land and buildings: -€18,145
- Reserves +€50,178
up €50,178 (+22.5%), from €223,180 to €273,358
- Gross operating margin -€9,147
down €9,147 (-8.4%), from €109,353 to €100,206
- Taxes -€3,393
down €3,393 (-15.1%), from €22,543 to €19,150
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 | €460,456 | €501,764 | +€41,308 | +9.0% |
| Fixed assets | 21/28 | €209,626 | €189,315 | -€20,311 | -9.7% |
| Tangible fixed assets | 22/27 | €209,626 | €189,315 | -€20,311 | -9.7% |
| Land and buildings | 22 | €198,974 | €180,829 | -€18,145 | -9.1% |
| Plant, machinery and equipment | 23 | €8,107 | €6,995 | -€1,112 | -13.7% |
| Furniture and vehicles | 24 | €2,545 | €1,491 | -€1,054 | -41.4% |
| Current assets | 29/58 | €250,830 | €312,449 | +€61,619 | +24.6% |
| Amounts receivable within one year | 40/41 | €2,933 | €7,418 | +€4,485 | +153% |
| Trade receivables | 40 | €75 | €994 | +€919 | +1,225% |
| Other amounts receivable | 41 | €2,858 | €6,424 | +€3,566 | +125% |
| Cash at bank and in hand | 54/58 | €245,531 | €302,805 | +€57,274 | +23.3% |
| Deferred charges and accrued income | 490/1 | €2,366 | €2,226 | -€140 | -5.9% |
| Total equity and liabilities | 10/49 | €460,456 | €501,764 | +€41,308 | +9.0% |
| Equity | 10/15 | €416,184 | €466,362 | +€50,178 | +12.1% |
| Contributions | 10/11 | €30,558 | €30,558 | = | 0.0% |
| Reserves | 13 | €223,180 | €273,358 | +€50,178 | +22.5% |
| Distributable reserves | 133 | €223,180 | €273,358 | +€50,178 | +22.5% |
| Profit (loss) carried forward | 14 | €162,446 | €162,446 | = | 0.0% |
| Amounts payable | 17/49 | €44,272 | €35,402 | -€8,870 | -20.0% |
| Amounts payable after more than one year | 17 | €26,667 | €23,333 | -€3,334 | -12.5% |
| Financial debts | 170/4 | €26,667 | €23,333 | -€3,334 | -12.5% |
| Amounts payable within one year | 42/48 | €17,427 | €12,069 | -€5,358 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €437 | €313 | -€124 | -28.4% |
| Suppliers | 440/4 | €437 | €313 | -€124 | -28.4% |
| Taxes, remuneration and social security | 45 | €12,680 | €8,378 | -€4,302 | -33.9% |
| Taxes | 450/3 | €9,119 | €8,378 | -€741 | -8.1% |
| Remuneration and social security | 454/9 | €3,561 | - | -€3,561 | |
| Other amounts payable | 47/48 | €977 | €45 | -€932 | -95.4% |
| Accrued charges and deferred income | 492/3 | €178 | - | -€178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,148 | €27,639 | +€491 | +1.8% |
| Other operating charges | 640/8 | €2,085 | €2,637 | +€552 | +26.5% |
| Gross operating margin | 9900 | €109,353 | €100,206 | -€9,147 | -8.4% |
| Operating profit (loss) | 9901 | €80,120 | €69,930 | -€10,190 | -12.7% |
| Financial income | 75/76B | €2,270 | €1,848 | -€422 | -18.6% |
| Recurring financial income | 75 | €2,270 | €1,848 | -€422 | -18.6% |
| Financial charges | 65/66B | €2,643 | €2,450 | -€193 | -7.3% |
| Recurring financial charges | 65 | €2,643 | €2,450 | -€193 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €79,747 | €69,328 | -€10,419 | -13.1% |
| Income taxes | 67/77 | €22,543 | €19,150 | -€3,393 | -15.1% |
| Profit (loss) for the period | 9904 | €57,204 | €50,178 | -€7,026 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,204 | €50,178 | -€7,026 | -12.3% |
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 23 October 2026 via checked.be.