PEY CONSULTING: 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.
PEY CONSULTING
Largest movements
- Cash +€20,209
up €20,209 (+149%), from €13,520 to €33,728
mainly Net result for the year (+€22,362) and Tax, wage and social debts (+€2,899)
- Receivables within one year +€3,511
up €3,511 (+85.6%), from €4,101 to €7,612
of which Other amounts receivable: +€2,301
- Tangible fixed assets +€1,291
up €1,291 (+58.1%), from €2,224 to €3,515
- Reserves +€22,362
up €22,362 (+168%), from €13,274 to €35,636
- Tax, wage and social debts +€2,899
up €2,899 (+81.2%), from €3,570 to €6,469
- Gross operating margin +€13,097
up €13,097 (+68.0%), from €19,268 to €32,365
- Taxes +€3,782
up €3,782 (+74.1%), from €5,102 to €8,883
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 | €19,844 | €45,105 | +€25,261 | +127% |
| Fixed assets | 21/28 | €2,224 | €3,515 | +€1,291 | +58.1% |
| Tangible fixed assets | 22/27 | €2,224 | €3,515 | +€1,291 | +58.1% |
| Furniture and vehicles | 24 | €2,224 | €3,515 | +€1,291 | +58.1% |
| Current assets | 29/58 | €17,621 | €41,590 | +€23,970 | +136% |
| Amounts receivable within one year | 40/41 | €4,101 | €7,612 | +€3,511 | +85.6% |
| Trade receivables | 40 | €3,630 | €4,840 | +€1,210 | +33.3% |
| Other amounts receivable | 41 | €471 | €2,772 | +€2,301 | +488% |
| Cash at bank and in hand | 54/58 | €13,520 | €33,728 | +€20,209 | +149% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €19,844 | €45,105 | +€25,261 | +127% |
| Equity | 10/15 | €16,274 | €38,636 | +€22,362 | +137% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,274 | €35,636 | +€22,362 | +168% |
| Distributable reserves | 133 | €13,274 | €35,636 | +€22,362 | +168% |
| Amounts payable | 17/49 | €3,570 | €6,469 | +€2,899 | +81.2% |
| Amounts payable within one year | 42/48 | €3,570 | €6,469 | +€2,899 | +81.2% |
| Taxes, remuneration and social security | 45 | €3,570 | €6,469 | +€2,899 | +81.2% |
| Taxes | 450/3 | €3,570 | €6,469 | +€2,899 | +81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €1,135 | +€231 | +25.6% |
| Gross operating margin | 9900 | €19,268 | €32,365 | +€13,097 | +68.0% |
| Operating profit (loss) | 9901 | €18,365 | €31,231 | +€12,866 | +70.1% |
| Financial income | 75/76B | €11 | €85 | +€74 | +685% |
| Recurring financial income | 75 | €11 | €85 | +€74 | +685% |
| Financial charges | 65/66B | - | €70 | +€70 | |
| Recurring financial charges | 65 | - | €70 | +€70 | |
| Profit (loss) for the period before taxes | 9903 | €18,376 | €31,245 | +€12,869 | +70.0% |
| Income taxes | 67/77 | €5,102 | €8,883 | +€3,782 | +74.1% |
| Profit (loss) for the period | 9904 | €13,274 | €22,362 | +€9,088 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,274 | €22,362 | +€9,088 | +68.5% |
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 22 October 2026 via checked.be.