PEOPLE CONSULTING & SERVICES: 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.
PEOPLE CONSULTING & SERVICES
Largest movements
- Receivables within one year +€15,697
new in 2025: €15,697
of which Trade receivables: +€12,500
- Cash +€3,960
new in 2025: €3,960
mainly Net result for the year (+€62,683) and Trade debts (+€9,518)
- Deferred charges and accrued income +€2,538
new in 2025: €2,538
- Profit (loss) carried forward +€62,683
up €62,683 (+91.5%), from -€68,493 to -€5,810
- Other debts -€39,146
no longer reported in 2025 (was €39,146)
- Short-term financial debts -€11,313
no longer reported in 2025 (was €11,313)
- Trade debts +€9,518
new in 2025: €9,518
- Tax, wage and social debts +€250
new in 2025: €250
- Gross operating margin +€40,112
up €40,112 (+155%), from €25,845 to €65,956
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 | - | €22,194 | +€22,194 | |
| Current assets | 29/58 | - | €22,194 | +€22,194 | |
| Amounts receivable within one year | 40/41 | - | €15,697 | +€15,697 | |
| Trade receivables | 40 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 41 | - | €3,197 | +€3,197 | |
| Cash at bank and in hand | 54/58 | - | €3,960 | +€3,960 | |
| Deferred charges and accrued income | 490/1 | - | €2,538 | +€2,538 | |
| Total equity and liabilities | 10/49 | €0 | €22,194 | +€22,194 | |
| Equity | 10/15 | -€51,633 | €11,050 | +€62,683 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,493 | -€5,810 | +€62,683 | +91.5% |
| Amounts payable | 17/49 | €51,633 | €11,145 | -€40,488 | -78.4% |
| Amounts payable within one year | 42/48 | €50,458 | €9,768 | -€40,690 | -80.6% |
| Financial debts | 43 | €11,313 | - | -€11,313 | |
| Credit institutions | 430/8 | €11,313 | - | -€11,313 | |
| Trade debts | 44 | - | €9,518 | +€9,518 | |
| Suppliers | 440/4 | - | €9,518 | +€9,518 | |
| Taxes, remuneration and social security | 45 | - | €250 | +€250 | |
| Taxes | 450/3 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €39,146 | - | -€39,146 | |
| Accrued charges and deferred income | 492/3 | €1,175 | €1,377 | +€202 | +17.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €25,845 | €65,956 | +€40,112 | +155% |
| Operating profit (loss) | 9901 | €25,460 | €65,569 | +€40,109 | +158% |
| Financial charges | 65/66B | €2,129 | €2,636 | +€507 | +23.8% |
| Recurring financial charges | 65 | €2,129 | €2,636 | +€507 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €23,331 | €62,933 | +€39,601 | +170% |
| Income taxes | 67/77 | - | €250 | +€250 | |
| Profit (loss) for the period | 9904 | €23,331 | €62,683 | +€39,351 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €23,331 | €62,683 | +€39,351 | +169% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.