PIERRET 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.
PIERRET CONSULTING
Largest movements
- Receivables within one year +€6.6m
up €6.6m (+99.8%), from €6.6m to €13.2m
of which Other amounts receivable: +€6.6m
- Reserves +€6.5m
up €6.5m (+113%), from €5.7m to €12.2m
of which Distributable reserves: +€6.5m
- Tax, wage and social debts +€150,320
up €150,320 (+27.2%), from €551,670 to €701,990
of which Taxes: +€149,130
- Financial income +€4.4m
up €4.4m (+163%), from €2.7m to €7.1m
- Taxes +€400,885
up €400,885 (+161%), from €248,348 to €649,232
- Staff costs +€20,004
up €20,004 (+13.8%), from €145,121 to €165,125
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.
Derived cash bridge
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 | €7,557,612 | €14,153,175 | +€6.6m | +87.3% |
| Fixed assets | 21/28 | €927,214 | €927,214 | = | 0.0% |
| Financial fixed assets | 28 | €927,214 | €927,214 | = | 0.0% |
| Current assets | 29/58 | €6,630,398 | €13,225,961 | +€6.6m | +99.5% |
| Amounts receivable within one year | 40/41 | €6,613,868 | €13,211,965 | +€6.6m | +99.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,613,868 | €13,211,965 | +€6.6m | +99.8% |
| Cash at bank and in hand | 54/58 | €16,530 | €13,996 | -€2,534 | -15.3% |
| Total equity and liabilities | 10/49 | €7,557,612 | €14,153,175 | +€6.6m | +87.3% |
| Equity | 10/15 | €6,881,582 | €13,331,841 | +€6.5m | +93.7% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Capital | 10 | €74,000 | €74,000 | = | 0.0% |
| Issued capital | 100 | €74,000 | €74,000 | = | 0.0% |
| Reserves | 13 | €5,727,697 | €12,177,956 | +€6.5m | +113% |
| Non-distributable reserves | 130/1 | €7,400 | €7,400 | = | 0.0% |
| Legal reserve | 130 | €7,400 | €7,400 | = | 0.0% |
| Distributable reserves | 133 | €5,720,297 | €12,170,556 | +€6.5m | +113% |
| Profit (loss) carried forward | 14 | €1,079,885 | €1,079,885 | = | 0.0% |
| Amounts payable | 17/49 | €676,031 | €821,334 | +€145,304 | +21.5% |
| Amounts payable within one year | 42/48 | €676,031 | €821,334 | +€145,304 | +21.5% |
| Trade debts | 44 | €5,161 | €145 | -€5,016 | -97.2% |
| Suppliers | 440/4 | €5,161 | €145 | -€5,016 | -97.2% |
| Taxes, remuneration and social security | 45 | €551,670 | €701,990 | +€150,320 | +27.2% |
| Taxes | 450/3 | €526,319 | €675,448 | +€149,130 | +28.3% |
| Remuneration and social security | 454/9 | €25,351 | €26,542 | +€1,190 | +4.7% |
| Other amounts payable | 47/48 | €119,199 | €119,199 | = | 0.0% |
| Non-recurring operating income | 76A | €1,345 | - | -€1,345 | |
| Remuneration, social security and pensions | 62 | €145,121 | €165,125 | +€20,004 | +13.8% |
| Other operating charges | 640/8 | €244 | €244 | +€0 | +0.1% |
| Non-recurring operating charges | 66A | €879 | €1,242 | +€362 | +41.2% |
| Gross operating margin | 9900 | €179,642 | €180,716 | +€1,074 | +0.6% |
| Operating profit (loss) | 9901 | €33,398 | €14,106 | -€19,292 | -57.8% |
| Financial income | 75/76B | €2,692,000 | €7,085,536 | +€4.4m | +163% |
| Recurring financial income | 75 | €2,692,000 | €7,085,536 | +€4.4m | +163% |
| Financial charges | 65/66B | €150 | €150 | = | 0.0% |
| Recurring financial charges | 65 | €150 | €150 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,725,248 | €7,099,492 | +€4.4m | +161% |
| Income taxes | 67/77 | €248,348 | €649,232 | +€400,885 | +161% |
| Profit (loss) for the period | 9904 | €2,476,900 | €6,450,259 | +€4.0m | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €2,476,900 | €6,450,259 | +€4.0m | +160% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.