PEOPLE OPERATIONS CONSULTING: what changed
PEOPLE OPERATIONS CONSULTING
Largest movements
- Receivables within one year +€15,748
up €15,748 (+162%), from €9,732 to €25,480
of which Trade receivables: +€15,748
- Cash +€14,174
up €14,174 (+63.2%), from €22,414 to €36,587
mainly Net result for the year (+€22,840) and Trade debts (+€5,325)
- Tangible fixed assets +€4,615
up €4,615 (+27.4%), from €16,841 to €21,456
of which Other tangible fixed assets: +€6,090
- Profit (loss) carried forward +€22,840
up €22,840 (+74.6%), from €30,601 to €53,441
- Trade debts +€5,325
up €5,325 (+418%), from €1,275 to €6,601
- Tax, wage and social debts +€5,079
up €5,079 (+33.9%), from €14,982 to €20,062
- Other debts +€898
up €898 (+56.8%), from €1,582 to €2,480
- Gross operating margin +€29,754
up €29,754 (+397%), from €7,493 to €37,248
- Taxes +€6,123
up €6,123 (+279%), from €2,195 to €8,319
- Depreciation +€1,364
up €1,364 (+77.3%), from €1,764 to €3,128
- Financial charges -€401
down €401 (-11.9%), from €3,362 to €2,962
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,440 | €83,584 | +€34,143 | +69.1% |
| Fixed assets | 21/28 | €16,901 | €21,516 | +€4,615 | +27.3% |
| Tangible fixed assets | 22/27 | €16,841 | €21,456 | +€4,615 | +27.4% |
| Plant, machinery and equipment | 23 | €12,415 | €11,281 | -€1,134 | -9.1% |
| Furniture and vehicles | 24 | €1,440 | €1,099 | -€341 | -23.7% |
| Other tangible fixed assets | 26 | €2,985 | €9,075 | +€6,090 | +204% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €32,540 | €62,068 | +€29,528 | +90.7% |
| Amounts receivable within one year | 40/41 | €9,732 | €25,480 | +€15,748 | +162% |
| Trade receivables | 40 | - | €15,748 | +€15,748 | |
| Other amounts receivable | 41 | €9,732 | €9,732 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,414 | €36,587 | +€14,174 | +63.2% |
| Deferred charges and accrued income | 490/1 | €394 | - | -€394 | |
| Total equity and liabilities | 10/49 | €49,440 | €83,584 | +€34,143 | +69.1% |
| Equity | 10/15 | €31,601 | €54,441 | +€22,840 | +72.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,601 | €53,441 | +€22,840 | +74.6% |
| Amounts payable | 17/49 | €17,839 | €29,143 | +€11,303 | +63.4% |
| Amounts payable within one year | 42/48 | €17,839 | €29,143 | +€11,303 | +63.4% |
| Trade debts | 44 | €1,275 | €6,601 | +€5,325 | +418% |
| Suppliers | 440/4 | €1,275 | €6,601 | +€5,325 | +418% |
| Taxes, remuneration and social security | 45 | €14,982 | €20,062 | +€5,079 | +33.9% |
| Taxes | 450/3 | €14,982 | €20,062 | +€5,079 | +33.9% |
| Other amounts payable | 47/48 | €1,582 | €2,480 | +€898 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €3,128 | +€1,364 | +77.3% |
| Other operating charges | 640/8 | €46 | - | -€46 | |
| Gross operating margin | 9900 | €7,493 | €37,248 | +€29,754 | +397% |
| Operating profit (loss) | 9901 | €5,684 | €34,120 | +€28,437 | +500% |
| Financial income | 75/76B | €300 | - | -€300 | |
| Recurring financial income | 75 | €300 | - | -€300 | |
| Financial charges | 65/66B | €3,362 | €2,962 | -€401 | -11.9% |
| Recurring financial charges | 65 | €3,362 | €2,962 | -€401 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €2,622 | €31,159 | +€28,537 | +1,089% |
| Income taxes | 67/77 | €2,195 | €8,319 | +€6,123 | +279% |
| Profit (loss) for the period | 9904 | €426 | €22,840 | +€22,414 | +5,257% |
| Profit (loss) for the period to be appropriated | 9905 | €426 | €22,840 | +€22,414 | +5,257% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.