PFS-CONSULT: 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.
PFS-CONSULT
Largest movements
- Cash -€26,461
down €26,461 (-85.4%), from €30,991 to €4,530
mainly Net result for the year (-€26,129) and Receivables within one year (-€2,106)
- Receivables within one year +€2,106
up €2,106 (+77.0%), from €2,736 to €4,842
- Tangible fixed assets -€2,062
down €2,062 (-34.0%), from €6,073 to €4,011
of which Other tangible fixed assets: -€1,579
- Deferred charges and accrued income +€1,255
new in 2025: €1,255
- Profit (loss) carried forward -€26,129
down €26,129 (-79.5%), from €32,887 to €6,758
- Other debts +€882
up €882, from €0 to €882
- Gross operating margin -€1,641
down €1,641 (-7.8%), from -€20,950 to -€22,590
- Other operating charges +€866
up €866 (+289%), from €300 to €1,166
- Depreciation -€373
down €373 (-15.3%), from €2,435 to €2,062
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 | €39,800 | €14,638 | -€25,162 | -63.2% |
| Fixed assets | 21/28 | €6,073 | €4,011 | -€2,062 | -34.0% |
| Tangible fixed assets | 22/27 | €6,073 | €4,011 | -€2,062 | -34.0% |
| Furniture and vehicles | 24 | €483 | €0 | -€483 | -100% |
| Other tangible fixed assets | 26 | €5,590 | €4,011 | -€1,579 | -28.3% |
| Current assets | 29/58 | €33,727 | €10,627 | -€23,100 | -68.5% |
| Amounts receivable within one year | 40/41 | €2,736 | €4,842 | +€2,106 | +77.0% |
| Other amounts receivable | 41 | €2,736 | €4,842 | +€2,106 | +77.0% |
| Cash at bank and in hand | 54/58 | €30,991 | €4,530 | -€26,461 | -85.4% |
| Deferred charges and accrued income | 490/1 | - | €1,255 | +€1,255 | |
| Total equity and liabilities | 10/49 | €39,800 | €14,638 | -€25,162 | -63.2% |
| Equity | 10/15 | €39,087 | €12,958 | -€26,129 | -66.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,887 | €6,758 | -€26,129 | -79.5% |
| Amounts payable | 17/49 | €713 | €1,680 | +€967 | +135% |
| Amounts payable within one year | 42/48 | €713 | €1,680 | +€967 | +135% |
| Financial debts | 43 | €134 | €75 | -€59 | -44.2% |
| Credit institutions | 430/8 | €134 | €75 | -€59 | -44.2% |
| Trade debts | 44 | €432 | €569 | +€137 | +31.8% |
| Suppliers | 440/4 | €432 | €569 | +€137 | +31.8% |
| Taxes, remuneration and social security | 45 | €147 | €154 | +€6 | +4.2% |
| Taxes | 450/3 | €147 | €154 | +€6 | +4.2% |
| Other amounts payable | 47/48 | €0 | €882 | +€882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,435 | €2,062 | -€373 | -15.3% |
| Other operating charges | 640/8 | €300 | €1,166 | +€866 | +289% |
| Gross operating margin | 9900 | -€20,950 | -€22,590 | -€1,641 | -7.8% |
| Operating profit (loss) | 9901 | -€23,685 | -€25,819 | -€2,134 | -9.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €135 | €157 | +€22 | +16.0% |
| Recurring financial charges | 65 | €135 | €157 | +€22 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,820 | -€25,975 | -€2,156 | -9.0% |
| Income taxes | 67/77 | €147 | €154 | +€6 | +4.2% |
| Profit (loss) for the period | 9904 | -€23,967 | -€26,129 | -€2,162 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,967 | -€26,129 | -€2,162 | -9.0% |
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 15 October 2026 via checked.be.