Pi-Gab 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.
Pi-Gab Consult
Largest movements
- Receivables within one year -€15,910
down €15,910 (-55.6%), from €28,623 to €12,713
of which Other amounts receivable: -€10,342
- Cash -€10,850
no longer reported in 2025 (was €10,850)
mainly Other debts (-€30,000) and Trade debts (-€3,003)
- Intangible fixed assets -€2,795
down €2,795 (-44.5%), from €6,279 to €3,484
- Tangible fixed assets -€1,068
down €1,068 (-85.3%), from €1,253 to €184
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts -€3,003
down €3,003 (-39.6%), from €7,580 to €4,577
- Tax, wage and social debts +€2,263
up €2,263 (+139%), from €1,628 to €3,891
- Gross operating margin -€2,675
down €2,675 (-44.8%), from €5,975 to €3,300
- Financial charges -€1,667
down €1,667 (-92.4%), from €1,804 to €137
- Financial income -€922
down €922 (-51.8%), from €1,781 to €859
- Taxes -€628
down €628 (-93.8%), from €670 to €42
- Depreciation +€414
up €414 (+12.0%), from €3,449 to €3,863
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 | €47,005 | €16,381 | -€30,624 | -65.2% |
| Fixed assets | 21/28 | €7,531 | €3,668 | -€3,863 | -51.3% |
| Intangible fixed assets | 21 | €6,279 | €3,484 | -€2,795 | -44.5% |
| Tangible fixed assets | 22/27 | €1,253 | €184 | -€1,068 | -85.3% |
| Furniture and vehicles | 24 | €1,253 | €184 | -€1,068 | -85.3% |
| Current assets | 29/58 | €39,473 | €12,713 | -€26,761 | -67.8% |
| Amounts receivable within one year | 40/41 | €28,623 | €12,713 | -€15,910 | -55.6% |
| Trade receivables | 40 | €9,283 | €3,714 | -€5,568 | -60.0% |
| Other amounts receivable | 41 | €19,340 | €8,998 | -€10,342 | -53.5% |
| Cash at bank and in hand | 54/58 | €10,850 | - | -€10,850 | |
| Total equity and liabilities | 10/49 | €47,005 | €16,381 | -€30,624 | -65.2% |
| Equity | 10/15 | €7,797 | €7,913 | +€116 | +1.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,797 | €6,913 | +€116 | +1.7% |
| Amounts payable | 17/49 | €39,208 | €8,468 | -€30,740 | -78.4% |
| Amounts payable within one year | 42/48 | €39,208 | €8,468 | -€30,740 | -78.4% |
| Trade debts | 44 | €7,580 | €4,577 | -€3,003 | -39.6% |
| Suppliers | 440/4 | €7,580 | €4,577 | -€3,003 | -39.6% |
| Taxes, remuneration and social security | 45 | €1,628 | €3,891 | +€2,263 | +139% |
| Taxes | 450/3 | €1,628 | €3,891 | +€2,263 | +139% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,449 | €3,863 | +€414 | +12.0% |
| Gross operating margin | 9900 | €5,975 | €3,300 | -€2,675 | -44.8% |
| Operating profit (loss) | 9901 | €2,526 | -€564 | -€3,090 | |
| Financial income | 75/76B | €1,781 | €859 | -€922 | -51.8% |
| Recurring financial income | 75 | €1,781 | €859 | -€922 | -51.8% |
| Financial charges | 65/66B | €1,804 | €137 | -€1,667 | -92.4% |
| Recurring financial charges | 65 | €1,804 | €137 | -€1,667 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €2,503 | €158 | -€2,345 | -93.7% |
| Income taxes | 67/77 | €670 | €42 | -€628 | -93.8% |
| Profit (loss) for the period | 9904 | €1,833 | €116 | -€1,717 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,833 | €116 | -€1,717 | -93.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.