Pegasus Consulting: what changed
Two fiscal 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.
Pegasus Consulting
Largest movements
- Cash +€908
up €908 (+4.9%), from €18,626 to €19,533
mainly Net result for the year (+€1,118) and Depreciation (+€854)
- Tangible fixed assets -€854
down €854 (-45.9%), from €1,861 to €1,008
- Receivables within one year -€254
down €254 (-5.8%), from €4,354 to €4,100
- Tax, wage and social debts -€1,493
down €1,493 (-31.0%), from €4,821 to €3,328
- Reserves +€1,118
up €1,118 (+7.3%), from €15,332 to €16,450
- Other debts +€367
up €367 (+12.5%), from €2,942 to €3,309
- Gross operating margin -€12,917
down €12,917 (-82.4%), from €15,666 to €2,750
- Taxes -€2,753
down €2,753 (-90.5%), from €3,041 to €288
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 | €24,842 | €24,669 | -€173 | -0.7% |
| Fixed assets | 21/28 | €1,861 | €1,008 | -€854 | -45.9% |
| Tangible fixed assets | 22/27 | €1,861 | €1,008 | -€854 | -45.9% |
| Furniture and vehicles | 24 | €1,861 | €1,008 | -€854 | -45.9% |
| Current assets | 29/58 | €22,980 | €23,661 | +€681 | +3.0% |
| Amounts receivable within one year | 40/41 | €4,354 | €4,100 | -€254 | -5.8% |
| Trade receivables | 40 | €4,354 | €4,100 | -€254 | -5.8% |
| Cash at bank and in hand | 54/58 | €18,626 | €19,533 | +€908 | +4.9% |
| Deferred charges and accrued income | 490/1 | - | €28 | +€28 | |
| Total equity and liabilities | 10/49 | €24,842 | €24,669 | -€173 | -0.7% |
| Equity | 10/15 | €16,332 | €17,450 | +€1,118 | +6.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,332 | €16,450 | +€1,118 | +7.3% |
| Distributable reserves | 133 | €15,332 | €16,450 | +€1,118 | +7.3% |
| Amounts payable | 17/49 | €8,510 | €7,219 | -€1,291 | -15.2% |
| Amounts payable within one year | 42/48 | €8,510 | €7,219 | -€1,291 | -15.2% |
| Trade debts | 44 | €747 | €582 | -€165 | -22.1% |
| Suppliers | 440/4 | €747 | €582 | -€165 | -22.1% |
| Taxes, remuneration and social security | 45 | €4,821 | €3,328 | -€1,493 | -31.0% |
| Taxes | 450/3 | €4,821 | €3,328 | -€1,493 | -31.0% |
| Other amounts payable | 47/48 | €2,942 | €3,309 | +€367 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €854 | +€154 | +22.0% |
| Other operating charges | 640/8 | €431 | €430 | -€1 | -0.2% |
| Gross operating margin | 9900 | €15,666 | €2,750 | -€12,917 | -82.4% |
| Operating profit (loss) | 9901 | €14,536 | €1,466 | -€13,070 | -89.9% |
| Financial charges | 65/66B | €69 | €60 | -€9 | -12.8% |
| Recurring financial charges | 65 | €69 | €60 | -€9 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €14,467 | €1,406 | -€13,061 | -90.3% |
| Income taxes | 67/77 | €3,041 | €288 | -€2,753 | -90.5% |
| Profit (loss) for the period | 9904 | €11,426 | €1,118 | -€10,308 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,426 | €1,118 | -€10,308 | -90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.