Ping-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.
Ping-Consult
Largest movements
- Receivables within one year -€234,442
down €234,442 (-35.1%), from €667,372 to €432,930
of which Trade receivables: -€154,673
- Receivables after one year -€105,000
no longer reported in 2025 (was €105,000)
- Tangible fixed assets +€37,936
up €37,936 (+10.8%), from €351,307 to €389,244
of which Furniture and vehicles: +€72,889
- Cash +€13,389
up €13,389 (+46.9%), from €28,545 to €41,934
mainly Receivables within one year (+€234,442) and Receivables after one year (+€105,000)
- Profit (loss) carried forward -€189,620
new in 2025: -€189,620
- Trade debts -€39,406
down €39,406 (-40.5%), from €97,386 to €57,980
- Debts after one year -€33,533
down €33,533 (-26.5%), from €126,675 to €93,143
- Tax, wage and social debts -€22,137
no longer reported in 2025 (was €22,137)
- Gross operating margin -€170,611
down €170,611, from €35,714 to -€134,897
- Taxes +€14,419
up €14,419 (+3,821%), from €377 to €14,796
- Financial charges -€9,918
down €9,918 (-60.0%), from €16,518 to €6,600
- Staff costs -€7,419
down €7,419 (-97.1%), from €7,641 to €222
- Depreciation +€5,301
up €5,301 (+14.6%), from €36,435 to €41,736
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 | €1,159,333 | €875,720 | -€283,613 | -24.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €351,307 | €389,244 | +€37,936 | +10.8% |
| Tangible fixed assets | 22/27 | €351,307 | €389,244 | +€37,936 | +10.8% |
| Land and buildings | 22 | €347,090 | €312,137 | -€34,953 | -10.1% |
| Furniture and vehicles | 24 | €0 | €72,889 | +€72,889 | |
| Other tangible fixed assets | 26 | €4,217 | €4,217 | = | 0.0% |
| Current assets | 29/58 | €808,026 | €486,476 | -€321,550 | -39.8% |
| Amounts receivable after more than one year | 29 | €105,000 | - | -€105,000 | |
| Other amounts receivable | 291 | €105,000 | - | -€105,000 | |
| Amounts receivable within one year | 40/41 | €667,372 | €432,930 | -€234,442 | -35.1% |
| Trade receivables | 40 | €223,723 | €69,050 | -€154,673 | -69.1% |
| Other amounts receivable | 41 | €443,649 | €363,880 | -€79,770 | -18.0% |
| Cash at bank and in hand | 54/58 | €28,545 | €41,934 | +€13,389 | +46.9% |
| Deferred charges and accrued income | 490/1 | €7,109 | €11,612 | +€4,503 | +63.3% |
| Total equity and liabilities | 10/49 | €1,159,333 | €875,720 | -€283,613 | -24.5% |
| Equity | 10/15 | €863,148 | €673,528 | -€189,620 | -22.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €850,748 | €850,748 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €848,888 | €848,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€189,620 | -€189,620 | |
| Amounts payable | 17/49 | €296,185 | €202,192 | -€93,993 | -31.7% |
| Amounts payable after more than one year | 17 | €126,675 | €93,143 | -€33,533 | -26.5% |
| Financial debts | 170/4 | €126,675 | €93,143 | -€33,533 | -26.5% |
| Amounts payable within one year | 42/48 | €168,583 | €109,049 | -€59,534 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €49,060 | €51,069 | +€2,010 | +4.1% |
| Trade debts | 44 | €97,386 | €57,980 | -€39,406 | -40.5% |
| Suppliers | 440/4 | €97,386 | €57,980 | -€39,406 | -40.5% |
| Taxes, remuneration and social security | 45 | €22,137 | - | -€22,137 | |
| Taxes | 450/3 | €22,137 | - | -€22,137 | |
| Accrued charges and deferred income | 492/3 | €927 | - | -€927 | |
| Remuneration, social security and pensions | 62 | €7,641 | €222 | -€7,419 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,435 | €41,736 | +€5,301 | +14.6% |
| Other operating charges | 640/8 | €5,550 | €1,999 | -€3,551 | -64.0% |
| Non-recurring operating charges | 66A | €2 | - | -€2 | |
| Gross operating margin | 9900 | €35,714 | -€134,897 | -€170,611 | |
| Operating profit (loss) | 9901 | -€13,914 | -€178,854 | -€164,940 | -1,185% |
| Financial income | 75/76B | €7,109 | €10,630 | +€3,521 | +49.5% |
| Recurring financial income | 75 | €7,109 | €10,630 | +€3,521 | +49.5% |
| Financial charges | 65/66B | €16,518 | €6,600 | -€9,918 | -60.0% |
| Recurring financial charges | 65 | €16,518 | €6,600 | -€9,918 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,324 | -€174,824 | -€151,500 | -650% |
| Income taxes | 67/77 | €377 | €14,796 | +€14,419 | +3,821% |
| Profit (loss) for the period | 9904 | -€23,701 | -€189,620 | -€165,919 | -700% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,701 | -€189,620 | -€165,919 | -700% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.