PIM 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.
PIM CONSULTING
Largest movements
- Current investments +€350,000
up €350,000 (+351%), from €99,850 to €449,850
- Cash -€116,592
down €116,592 (-44.7%), from €260,682 to €144,090
mainly Current investments (-€350,000) and Trade debts (-€46,548)
- Receivables within one year -€70,855
down €70,855 (-46.6%), from €152,139 to €81,284
of which Trade receivables: -€66,397
- Tangible fixed assets -€11,422
down €11,422 (-18.5%), from €61,688 to €50,266
- Profit (loss) carried forward +€140,397
up €140,397 (+29.6%), from €474,357 to €614,753
- Tax, wage and social debts +€58,850
up €58,850 (+1,616%), from €3,642 to €62,492
of which Taxes: +€58,720
- Trade debts -€46,548
down €46,548 (-58.5%), from €79,593 to €33,045
- Gross operating margin +€138,548
up €138,548 (+149%), from €93,122 to €231,669
- Taxes +€31,305
up €31,305 (+118%), from €26,525 to €57,830
- Depreciation +€4,049
up €4,049 (+54.9%), from €7,373 to €11,422
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 | €576,838 | €726,414 | +€149,576 | +25.9% |
| Fixed assets | 21/28 | €62,051 | €50,629 | -€11,422 | -18.4% |
| Tangible fixed assets | 22/27 | €61,688 | €50,266 | -€11,422 | -18.5% |
| Furniture and vehicles | 24 | €61,688 | €50,266 | -€11,422 | -18.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €514,787 | €675,785 | +€160,998 | +31.3% |
| Amounts receivable within one year | 40/41 | €152,139 | €81,284 | -€70,855 | -46.6% |
| Trade receivables | 40 | €147,681 | €81,284 | -€66,397 | -45.0% |
| Other amounts receivable | 41 | €4,458 | - | -€4,458 | |
| Current investments | 50/53 | €99,850 | €449,850 | +€350,000 | +351% |
| Cash at bank and in hand | 54/58 | €260,682 | €144,090 | -€116,592 | -44.7% |
| Deferred charges and accrued income | 490/1 | €2,117 | €562 | -€1,555 | -73.5% |
| Total equity and liabilities | 10/49 | €576,838 | €726,414 | +€149,576 | +25.9% |
| Equity | 10/15 | €488,612 | €629,008 | +€140,397 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €474,357 | €614,753 | +€140,397 | +29.6% |
| Amounts payable | 17/49 | €88,227 | €97,406 | +€9,179 | +10.4% |
| Amounts payable within one year | 42/48 | €88,227 | €97,406 | +€9,179 | +10.4% |
| Trade debts | 44 | €79,593 | €33,045 | -€46,548 | -58.5% |
| Suppliers | 440/4 | €79,593 | €33,045 | -€46,548 | -58.5% |
| Taxes, remuneration and social security | 45 | €3,642 | €62,492 | +€58,850 | +1,616% |
| Taxes | 450/3 | - | €58,720 | +€58,720 | |
| Remuneration and social security | 454/9 | €3,642 | €3,772 | +€130 | +3.6% |
| Other amounts payable | 47/48 | €4,992 | €1,868 | -€3,123 | -62.6% |
| Remuneration, social security and pensions | 62 | €24,984 | €26,062 | +€1,078 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,373 | €11,422 | +€4,049 | +54.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €93,122 | €231,669 | +€138,548 | +149% |
| Operating profit (loss) | 9901 | €60,378 | €193,786 | +€133,408 | +221% |
| Financial income | 75/76B | €3,547 | €5,234 | +€1,688 | +47.6% |
| Recurring financial income | 75 | €3,547 | €5,234 | +€1,688 | +47.6% |
| Financial charges | 65/66B | €918 | €793 | -€125 | -13.7% |
| Recurring financial charges | 65 | €918 | €793 | -€125 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €63,006 | €198,227 | +€135,221 | +215% |
| Income taxes | 67/77 | €26,525 | €57,830 | +€31,305 | +118% |
| Profit (loss) for the period | 9904 | €36,481 | €140,397 | +€103,915 | +285% |
| Profit (loss) for the period to be appropriated | 9905 | €36,481 | €140,397 | +€103,915 | +285% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.