Phoomthai 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.
Phoomthai Consulting
Largest movements
- Cash +€60,374
up €60,374 (+355%), from €16,991 to €77,365
mainly Net result for the year (+€107,546) and Depreciation (+€70,386)
- Tangible fixed assets -€60,284
down €60,284 (-8.4%), from €716,261 to €655,978
of which Land and buildings: -€51,383
- Current investments +€40,000
new in 2025: €40,000
- Profit (loss) carried forward +€107,546
up €107,546 (+184%), from €58,298 to €165,844
- Other debts -€61,781
no longer reported in 2025 (was €61,781)
- Debts after one year -€33,562
down €33,562 (-5.7%), from €592,355 to €558,794
- Tax, wage and social debts +€15,661
up €15,661 (+93.6%), from €16,739 to €32,400
of which Taxes: +€17,011
- Trade debts +€12,605
up €12,605 (+1,013%), from €1,244 to €13,848
- Gross operating margin +€110,222
up €110,222 (+89.3%), from €123,394 to €233,616
- Depreciation +€51,484
up €51,484 (+272%), from €18,902 to €70,386
- Write-downs -€23,001
no longer reported in 2025 (was €23,001)
- Financial charges +€16,263
up €16,263 (+256%), from €6,360 to €22,624
- Taxes +€15,508
up €15,508 (+103%), from €15,000 to €30,508
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 | €765,282 | €806,948 | +€41,666 | +5.4% |
| Fixed assets | 21/28 | €716,261 | €655,978 | -€60,284 | -8.4% |
| Tangible fixed assets | 22/27 | €716,261 | €655,978 | -€60,284 | -8.4% |
| Land and buildings | 22 | €670,432 | €619,049 | -€51,383 | -7.7% |
| Plant, machinery and equipment | 23 | - | €1,298 | +€1,298 | |
| Furniture and vehicles | 24 | €45,829 | €35,631 | -€10,198 | -22.3% |
| Current assets | 29/58 | €49,021 | €150,971 | +€101,950 | +208% |
| Amounts receivable within one year | 40/41 | €30,141 | €30,763 | +€621 | +2.1% |
| Trade receivables | 40 | €22,046 | €26,817 | +€4,771 | +21.6% |
| Other amounts receivable | 41 | €8,095 | €3,945 | -€4,150 | -51.3% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €16,991 | €77,365 | +€60,374 | +355% |
| Deferred charges and accrued income | 490/1 | €1,889 | €2,843 | +€955 | +50.5% |
| Total equity and liabilities | 10/49 | €765,282 | €806,948 | +€41,666 | +5.4% |
| Equity | 10/15 | €60,798 | €168,344 | +€107,546 | +177% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,298 | €165,844 | +€107,546 | +184% |
| Amounts payable | 17/49 | €704,484 | €638,604 | -€65,880 | -9.4% |
| Amounts payable after more than one year | 17 | €592,355 | €558,794 | -€33,562 | -5.7% |
| Financial debts | 170/4 | €592,355 | €558,794 | -€33,562 | -5.7% |
| Amounts payable within one year | 42/48 | €112,128 | €79,810 | -€32,318 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €32,364 | €33,562 | +€1,198 | +3.7% |
| Trade debts | 44 | €1,244 | €13,848 | +€12,605 | +1,013% |
| Suppliers | 440/4 | €1,244 | €13,848 | +€12,605 | +1,013% |
| Taxes, remuneration and social security | 45 | €16,739 | €32,400 | +€15,661 | +93.6% |
| Taxes | 450/3 | €15,389 | €32,400 | +€17,011 | +111% |
| Remuneration and social security | 454/9 | €1,350 | - | -€1,350 | |
| Other amounts payable | 47/48 | €61,781 | - | -€61,781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,902 | €70,386 | +€51,484 | +272% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,001 | - | -€23,001 | |
| Other operating charges | 640/8 | €1,832 | €2,557 | +€725 | +39.6% |
| Gross operating margin | 9900 | €123,394 | €233,616 | +€110,222 | +89.3% |
| Operating profit (loss) | 9901 | €79,659 | €160,673 | +€81,015 | +102% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €6,360 | €22,624 | +€16,263 | +256% |
| Recurring financial charges | 65 | €6,360 | €22,624 | +€16,263 | +256% |
| Profit (loss) for the period before taxes | 9903 | €73,298 | €138,054 | +€64,755 | +88.3% |
| Income taxes | 67/77 | €15,000 | €30,508 | +€15,508 | +103% |
| Profit (loss) for the period | 9904 | €58,298 | €107,546 | +€49,248 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,298 | €107,546 | +€49,248 | +84.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.