PG.consult: what changed
Two fiscal 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.
PG.consult
Largest movements
- Cash -€5,681
down €5,681 (-98.4%), from €5,772 to €91
mainly Net result for the year (-€10,776) and Investment in fixed assets (net) (-€2,797)
- Intangible fixed assets +€1,247
new in 2024: €1,247
- Deferred charges and accrued income -€1,205
no longer reported in 2024 (was €1,205)
- Tangible fixed assets -€661
down €661 (-42.7%), from €1,547 to €886
of which Furniture and vehicles: -€557
- Profit (loss) carried forward -€6,965
new in 2024: -€6,965
- Trade debts +€4,393
up €4,393 (+265.6%), from €1,654 to €6,048
- Reserves -€3,811
no longer reported in 2024 (was €3,811)
- Other debts +€1,047
up €1,047 (+41.4%), from €2,531 to €3,578
- Tax, wage and social debts -€829
down €829 (-13.4%), from €6,185 to €5,356
of which Remuneration and social security: -€2,200
- Gross operating margin -€15,078
down €15,078, from €7,925 to -€7,153
- Taxes -€2,227
no longer reported in 2024 (was €2,227)
- Depreciation +€960
up €960 (+79.9%), from €1,202 to €2,162
- Write-downs +€520
new in 2024: €520
- Financial charges +€250
up €250 (+41693.3%), from €1 to €251
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,181 | €11,016 | -€6,165 | -35.9% |
| Formation expenses | 20 | €692 | €741 | +€49 | +7.1% |
| Fixed assets | 21/28 | €1,547 | €2,133 | +€585 | +37.8% |
| Intangible fixed assets | 21 | - | €1,247 | +€1,247 | |
| Tangible fixed assets | 22/27 | €1,547 | €886 | -€661 | -42.7% |
| Plant, machinery and equipment | 23 | €416 | €312 | -€104 | -25.0% |
| Furniture and vehicles | 24 | €1,131 | €574 | -€557 | -49.3% |
| Current assets | 29/58 | €14,942 | €8,142 | -€6,799 | -45.5% |
| Amounts receivable within one year | 40/41 | €7,965 | €8,051 | +€86 | +1.1% |
| Trade receivables | 40 | €7,965 | €2,309 | -€5,656 | -71.0% |
| Other amounts receivable | 41 | - | €5,742 | +€5,742 | |
| Cash at bank and in hand | 54/58 | €5,772 | €91 | -€5,681 | -98.4% |
| Deferred charges and accrued income | 490/1 | €1,205 | - | -€1,205 | |
| Total equity and liabilities | 10/49 | €17,181 | €11,016 | -€6,165 | -35.9% |
| Equity | 10/15 | €6,811 | -€3,965 | -€10,776 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,811 | - | -€3,811 | |
| Distributable reserves | 133 | €3,811 | - | -€3,811 | |
| Profit (loss) carried forward | 14 | - | -€6,965 | -€6,965 | |
| Amounts payable | 17/49 | €10,370 | €14,982 | +€4,611 | +44.5% |
| Amounts payable within one year | 42/48 | €10,370 | €14,982 | +€4,611 | +44.5% |
| Trade debts | 44 | €1,654 | €6,048 | +€4,393 | +265.6% |
| Suppliers | 440/4 | €1,654 | €6,048 | +€4,393 | +265.6% |
| Taxes, remuneration and social security | 45 | €6,185 | €5,356 | -€829 | -13.4% |
| Taxes | 450/3 | €3,985 | €5,356 | +€1,371 | +34.4% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €2,531 | €3,578 | +€1,047 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €2,162 | +€960 | +79.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €520 | +€520 | |
| Other operating charges | 640/8 | €685 | €690 | +€5 | +0.7% |
| Gross operating margin | 9900 | €7,925 | -€7,153 | -€15,078 | |
| Operating profit (loss) | 9901 | €6,037 | -€10,526 | -€16,563 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1 | €251 | +€250 | +41693.3% |
| Recurring financial charges | 65 | €1 | €251 | +€250 | +41693.3% |
| Profit (loss) for the period before taxes | 9903 | €6,038 | -€10,776 | -€16,814 | |
| Income taxes | 67/77 | €2,227 | - | -€2,227 | |
| Profit (loss) for the period | 9904 | €3,811 | -€10,776 | -€14,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,811 | -€10,776 | -€14,587 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.