PI CONSULTANCY: 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.
PI CONSULTANCY
Largest movements
- Current investments -€78,813
no longer reported in 2025 (was €78,813)
- Intangible fixed assets -€20,000
down €20,000 (-30.3%), from €66,000 to €46,000
- Stocks and contracts -€14,437
down €14,437 (-49.2%), from €29,333 to €14,896
- Tangible fixed assets -€8,223
down €8,223 (-12.0%), from €68,477 to €60,255
of which Furniture and vehicles: -€11,350
- Receivables within one year -€6,477
down €6,477 (-25.4%), from €25,450 to €18,973
- Debts after one year -€150,000
no longer reported in 2025 (was €150,000)
- Advances received -€16,520
no longer reported in 2025 (was €16,520)
- Other debts +€15,487
up €15,487 (+146.3%), from €10,583 to €26,070
- Trade debts +€13,965
up €13,965 (+1819.2%), from €768 to €14,733
- Tax, wage and social debts +€5,852
up €5,852 (+50.8%), from €11,520 to €17,371
- Gross operating margin -€17,257
down €17,257 (-19.1%), from €90,449 to €73,192
- Other operating charges -€8,071
no longer reported in 2025 (was €8,071)
- Staff costs +€2,594
up €2,594 (+10.4%), from €24,907 to €27,502
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.
Cash bridge derived
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 | €271,673 | €143,729 | -€127,944 | -47.1% |
| Fixed assets | 21/28 | €138,077 | €109,855 | -€28,223 | -20.4% |
| Intangible fixed assets | 21 | €66,000 | €46,000 | -€20,000 | -30.3% |
| Tangible fixed assets | 22/27 | €68,477 | €60,255 | -€8,223 | -12.0% |
| Land and buildings | 22 | €4,956 | €12,886 | +€7,930 | +160.0% |
| Plant, machinery and equipment | 23 | €18,000 | €15,600 | -€2,400 | -13.3% |
| Furniture and vehicles | 24 | €34,050 | €22,700 | -€11,350 | -33.3% |
| Other tangible fixed assets | 26 | €11,471 | €9,069 | -€2,402 | -20.9% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €133,596 | €33,875 | -€99,721 | -74.6% |
| Stocks and contracts in progress | 3 | €29,333 | €14,896 | -€14,437 | -49.2% |
| Contracts in progress | 37 | €29,333 | €14,896 | -€14,437 | -49.2% |
| Amounts receivable within one year | 40/41 | €25,450 | €18,973 | -€6,477 | -25.4% |
| Trade receivables | 40 | €25,450 | €18,973 | -€6,477 | -25.4% |
| Current investments | 50/53 | €78,813 | - | -€78,813 | |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €271,673 | €143,729 | -€127,944 | -47.1% |
| Equity | 10/15 | €61,919 | €67,555 | +€5,636 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,319 | €48,955 | +€5,636 | +13.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,459 | €47,095 | +€5,636 | +13.6% |
| Amounts payable | 17/49 | €209,754 | €76,174 | -€133,580 | -63.7% |
| Amounts payable after more than one year | 17 | €150,000 | - | -€150,000 | |
| Financial debts | 170/4 | €150,000 | - | -€150,000 | |
| Amounts payable within one year | 42/48 | €41,754 | €58,174 | +€16,420 | +39.3% |
| Financial debts | 43 | €2,364 | - | -€2,364 | |
| Credit institutions | 430/8 | €2,364 | - | -€2,364 | |
| Trade debts | 44 | €768 | €14,733 | +€13,965 | +1819.2% |
| Suppliers | 440/4 | €768 | €14,733 | +€13,965 | +1819.2% |
| Advances received on contracts in progress | 46 | €16,520 | - | -€16,520 | |
| Taxes, remuneration and social security | 45 | €11,520 | €17,371 | +€5,852 | +50.8% |
| Taxes | 450/3 | €11,520 | €17,371 | +€5,852 | +50.8% |
| Other amounts payable | 47/48 | €10,583 | €26,070 | +€15,487 | +146.3% |
| Accrued charges and deferred income | 492/3 | €18,000 | €18,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24,907 | €27,502 | +€2,594 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,671 | €36,735 | +€64 | +0.2% |
| Other operating charges | 640/8 | €8,071 | - | -€8,071 | |
| Gross operating margin | 9900 | €90,449 | €73,192 | -€17,257 | -19.1% |
| Operating profit (loss) | 9901 | €20,799 | €8,956 | -€11,844 | -56.9% |
| Financial income | 75/76B | €1 | €131 | +€130 | +18611.4% |
| Recurring financial income | 75 | €1 | €131 | +€130 | +18611.4% |
| Financial charges | 65/66B | €420 | €916 | +€497 | +118.4% |
| Recurring financial charges | 65 | €420 | €916 | +€497 | +118.4% |
| Profit (loss) for the period before taxes | 9903 | €20,381 | €8,171 | -€12,210 | -59.9% |
| Income taxes | 67/77 | €2,036 | €2,535 | +€499 | +24.5% |
| Profit (loss) for the period | 9904 | €18,345 | €5,636 | -€12,709 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,345 | €5,636 | -€12,709 | -69.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.