PIRSON 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.
PIRSON CONSULTING
Largest movements
- Receivables within one year -€10,599
down €10,599 (-26.4%), from €40,213 to €29,614
of which Other amounts receivable: -€8,190
- Cash -€8,478
no longer reported in 2025 (was €8,478)
mainly Other debts (-€55,500) and Tax, wage and social debts (-€2,807)
- Other debts -€55,500
no longer reported in 2025 (was €55,500)
- Reserves +€28,000
up €28,000 (+6.2%), from €451,860 to €479,860
- Gross operating margin -€34,108
down €34,108 (-56.2%), from €60,729 to €26,620
- Taxes -€9,094
down €9,094 (-34.0%), from €26,738 to €17,643
- Financial charges +€5,037
up €5,037 (+195.1%), from €2,582 to €7,619
of which Non-recurring financial charges: +€6,199
- Financial income +€4,563
up €4,563 (+19.6%), from €23,231 to €27,793
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.
Cash bridge derived
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 | €654,892 | €629,614 | -€25,277 | -3.9% |
| Fixed assets | 21/28 | €6,200 | - | -€6,200 | |
| Financial fixed assets | 28 | €6,200 | - | -€6,200 | |
| Current assets | 29/58 | €648,692 | €629,614 | -€19,077 | -2.9% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,213 | €29,614 | -€10,599 | -26.4% |
| Trade receivables | 40 | €6,402 | €3,993 | -€2,409 | -37.6% |
| Other amounts receivable | 41 | €33,812 | €25,621 | -€8,190 | -24.2% |
| Cash at bank and in hand | 54/58 | €8,478 | - | -€8,478 | |
| Total equity and liabilities | 10/49 | €654,892 | €629,614 | -€25,277 | -3.9% |
| Equity | 10/15 | €552,066 | €580,818 | +€28,751 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €451,860 | €479,860 | +€28,000 | +6.2% |
| Distributable reserves | 133 | €451,860 | €479,860 | +€28,000 | +6.2% |
| Profit (loss) carried forward | 14 | €81,606 | €82,358 | +€751 | +0.9% |
| Amounts payable | 17/49 | €102,825 | €48,797 | -€54,029 | -52.5% |
| Amounts payable within one year | 42/48 | €102,825 | €48,797 | -€54,029 | -52.5% |
| Financial debts | 43 | - | €3,882 | +€3,882 | |
| Credit institutions | 430/8 | - | €3,882 | +€3,882 | |
| Trade debts | 44 | €416 | €813 | +€396 | +95.2% |
| Suppliers | 440/4 | €416 | €813 | +€396 | +95.2% |
| Taxes, remuneration and social security | 45 | €46,909 | €44,102 | -€2,807 | -6.0% |
| Taxes | 450/3 | €46,909 | €44,102 | -€2,807 | -6.0% |
| Other amounts payable | 47/48 | €55,500 | - | -€55,500 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,729 | €26,620 | -€34,108 | -56.2% |
| Operating profit (loss) | 9901 | €60,341 | €26,221 | -€34,120 | -56.5% |
| Financial income | 75/76B | €23,231 | €27,793 | +€4,563 | +19.6% |
| Recurring financial income | 75 | €23,231 | €27,793 | +€4,563 | +19.6% |
| Financial charges | 65/66B | €2,582 | €7,619 | +€5,037 | +195.1% |
| Recurring financial charges | 65 | €2,582 | €1,420 | -€1,162 | -45.0% |
| Non-recurring financial charges | 66B | - | €6,199 | +€6,199 | |
| Profit (loss) for the period before taxes | 9903 | €80,990 | €46,395 | -€34,595 | -42.7% |
| Income taxes | 67/77 | €26,738 | €17,643 | -€9,094 | -34.0% |
| Profit (loss) for the period | 9904 | €54,252 | €28,751 | -€25,501 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,252 | €28,751 | -€25,501 | -47.0% |
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 11 October 2026 via checked.be.