PFi 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.
PFi Consulting
Largest movements
- Cash +€14,026
up €14,026 (+464%), from €3,024 to €17,050
mainly Net result for the year (+€17,239) and Tax, wage and social debts (+€6,432)
- Receivables within one year +€7,720
up €7,720 (+451%), from €1,711 to €9,431
- Tangible fixed assets +€543
up €543 (+48.8%), from €1,113 to €1,656
of which Plant, machinery and equipment: +€386
- Formation expenses -€480
no longer reported in 2025 (was €480)
- Profit (loss) carried forward +€17,239
up €17,239 (+2,014%), from €856 to €18,095
- Tax, wage and social debts +€6,432
up €6,432 (+877%), from €733 to €7,165
- Other debts -€1,766
down €1,766 (-65.7%), from €2,688 to €922
- Gross operating margin +€21,153
up €21,153 (+1,038%), from €2,037 to €23,190
- Taxes +€4,276
up €4,276 (+1,614%), from €265 to €4,541
- Depreciation +€405
up €405 (+47.9%), from €845 to €1,250
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 | €6,328 | €28,198 | +€21,870 | +346% |
| Formation expenses | 20 | €480 | - | -€480 | |
| Fixed assets | 21/28 | €1,113 | €1,656 | +€543 | +48.8% |
| Tangible fixed assets | 22/27 | €1,113 | €1,656 | +€543 | +48.8% |
| Plant, machinery and equipment | 23 | - | €386 | +€386 | |
| Furniture and vehicles | 24 | €1,113 | €1,270 | +€157 | +14.1% |
| Current assets | 29/58 | €4,735 | €26,542 | +€21,807 | +461% |
| Amounts receivable within one year | 40/41 | €1,711 | €9,431 | +€7,720 | +451% |
| Trade receivables | 40 | €1,711 | €9,431 | +€7,720 | +451% |
| Cash at bank and in hand | 54/58 | €3,024 | €17,050 | +€14,026 | +464% |
| Deferred charges and accrued income | 490/1 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €6,328 | €28,198 | +€21,870 | +346% |
| Equity | 10/15 | €2,856 | €20,095 | +€17,239 | +604% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €856 | €18,095 | +€17,239 | +2,014% |
| Amounts payable | 17/49 | €3,472 | €8,103 | +€4,631 | +133% |
| Amounts payable within one year | 42/48 | €3,472 | €8,103 | +€4,631 | +133% |
| Trade debts | 44 | €51 | €16 | -€35 | -68.6% |
| Suppliers | 440/4 | €51 | €16 | -€35 | -68.6% |
| Taxes, remuneration and social security | 45 | €733 | €7,165 | +€6,432 | +877% |
| Taxes | 450/3 | €733 | €7,165 | +€6,432 | +877% |
| Other amounts payable | 47/48 | €2,688 | €922 | -€1,766 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | €1,250 | +€405 | +47.9% |
| Other operating charges | 640/8 | €71 | €100 | +€29 | +40.8% |
| Gross operating margin | 9900 | €2,037 | €23,190 | +€21,153 | +1,038% |
| Operating profit (loss) | 9901 | €1,121 | €21,840 | +€20,719 | +1,848% |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €1,121 | €21,780 | +€20,659 | +1,843% |
| Income taxes | 67/77 | €265 | €4,541 | +€4,276 | +1,614% |
| Profit (loss) for the period | 9904 | €856 | €17,239 | +€16,383 | +1,914% |
| Profit (loss) for the period to be appropriated | 9905 | €856 | €17,239 | +€16,383 | +1,914% |
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 26 October 2026 via checked.be.