PIERSON CONSEIL: 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.
PIERSON CONSEIL
Largest movements
- Receivables within one year -€29,128
down €29,128 (-45.0%), from €64,753 to €35,626
of which Trade receivables: -€34,153
- Cash -€10,274
down €10,274 (-84.3%), from €12,189 to €1,914
mainly Net result for the year (-€22,187) and Tax, wage and social debts (-€15,481)
- Tangible fixed assets -€3,165
down €3,165 (-20.7%), from €15,296 to €12,130
- Profit (loss) carried forward -€22,187
down €22,187 (-62.4%), from €35,580 to €13,393
- Tax, wage and social debts -€15,481
down €15,481 (-77.4%), from €20,010 to €4,529
of which Taxes: -€20,010
- Trade debts -€6,582
down €6,582 (-26.8%), from €24,568 to €17,986
- Other debts +€2,558
up €2,558 (+123%), from €2,079 to €4,638
- Gross operating margin -€40,192
down €40,192 (-40.2%), from €100,021 to €59,829
- Taxes -€6,417
down €6,417, from €4,800 to -€1,617
- Staff costs -€4,859
down €4,859 (-6.0%), from €81,248 to €76,390
- Depreciation +€1,379
up €1,379 (+31.8%), from €4,335 to €5,714
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 | €92,237 | €50,545 | -€41,692 | -45.2% |
| Fixed assets | 21/28 | €15,296 | €12,130 | -€3,165 | -20.7% |
| Tangible fixed assets | 22/27 | €15,296 | €12,130 | -€3,165 | -20.7% |
| Furniture and vehicles | 24 | €15,296 | €12,130 | -€3,165 | -20.7% |
| Current assets | 29/58 | €76,942 | €38,415 | -€38,527 | -50.1% |
| Amounts receivable within one year | 40/41 | €64,753 | €35,626 | -€29,128 | -45.0% |
| Trade receivables | 40 | €64,489 | €30,337 | -€34,153 | -53.0% |
| Other amounts receivable | 41 | €264 | €5,289 | +€5,025 | +1,906% |
| Cash at bank and in hand | 54/58 | €12,189 | €1,914 | -€10,274 | -84.3% |
| Deferred charges and accrued income | 490/1 | - | €875 | +€875 | |
| Total equity and liabilities | 10/49 | €92,237 | €50,545 | -€41,692 | -45.2% |
| Equity | 10/15 | €45,580 | €23,393 | -€22,187 | -48.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,580 | €13,393 | -€22,187 | -62.4% |
| Amounts payable | 17/49 | €46,657 | €27,152 | -€19,505 | -41.8% |
| Amounts payable within one year | 42/48 | €46,657 | €27,152 | -€19,505 | -41.8% |
| Trade debts | 44 | €24,568 | €17,986 | -€6,582 | -26.8% |
| Suppliers | 440/4 | €24,568 | €17,986 | -€6,582 | -26.8% |
| Taxes, remuneration and social security | 45 | €20,010 | €4,529 | -€15,481 | -77.4% |
| Taxes | 450/3 | €20,010 | - | -€20,010 | |
| Remuneration and social security | 454/9 | - | €4,529 | +€4,529 | |
| Other amounts payable | 47/48 | €2,079 | €4,638 | +€2,558 | +123% |
| Remuneration, social security and pensions | 62 | €81,248 | €76,390 | -€4,859 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,335 | €5,714 | +€1,379 | +31.8% |
| Other operating charges | 640/8 | €427 | €1,386 | +€960 | +225% |
| Gross operating margin | 9900 | €100,021 | €59,829 | -€40,192 | -40.2% |
| Operating profit (loss) | 9901 | €14,011 | -€23,661 | -€37,672 | |
| Financial income | 75/76B | €0 | €159 | +€159 | +158,650% |
| Recurring financial income | 75 | €0 | €159 | +€159 | +158,650% |
| Financial charges | 65/66B | €308 | €301 | -€6 | -2.1% |
| Recurring financial charges | 65 | €308 | €301 | -€6 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €13,703 | -€23,804 | -€37,507 | |
| Income taxes | 67/77 | €4,800 | -€1,617 | -€6,417 | |
| Profit (loss) for the period | 9904 | €8,903 | -€22,187 | -€31,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,903 | -€22,187 | -€31,090 |
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 20 October 2026 via checked.be.