PIRSONOVA 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.
PIRSONOVA CONSULTING
Largest movements
- Cash +€46,395
up €46,395 (+216%), from €21,464 to €67,859
mainly Net result for the year (+€53,171) and Tax, wage and social debts (+€19,122)
- Receivables within one year +€19,235
up €19,235 (+9,211%), from €209 to €19,444
of which Other amounts receivable: +€9,785
- Tangible fixed assets +€1,605
up €1,605 (+59.7%), from €2,688 to €4,293
of which Furniture and vehicles: +€1,740
- Profit (loss) carried forward +€53,171
up €53,171 (+900%), from €5,910 to €59,081
- Tax, wage and social debts +€19,122
up €19,122 (+277%), from €6,893 to €26,015
of which Taxes: +€19,122
- Trade debts -€6,158
down €6,158 (-79.5%), from €7,749 to €1,590
- Short-term financial debts +€1,250
new in 2025: €1,250
- Gross operating margin +€60,385
up €60,385 (+752%), from €8,034 to €68,419
- Taxes +€12,381
up €12,381 (+751%), from €1,648 to €14,028
- Depreciation +€992
up €992 (+1,882%), from €53 to €1,045
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 | €24,361 | €91,596 | +€67,236 | +276% |
| Fixed assets | 21/28 | €2,688 | €4,293 | +€1,605 | +59.7% |
| Tangible fixed assets | 22/27 | €2,688 | €4,293 | +€1,605 | +59.7% |
| Land and buildings | 22 | €1,336 | €1,201 | -€135 | -10.1% |
| Furniture and vehicles | 24 | €1,352 | €3,092 | +€1,740 | +129% |
| Current assets | 29/58 | €21,672 | €87,303 | +€65,631 | +303% |
| Amounts receivable within one year | 40/41 | €209 | €19,444 | +€19,235 | +9,211% |
| Trade receivables | 40 | - | €9,450 | +€9,450 | |
| Other amounts receivable | 41 | €209 | €9,994 | +€9,785 | +4,686% |
| Cash at bank and in hand | 54/58 | €21,464 | €67,859 | +€46,395 | +216% |
| Total equity and liabilities | 10/49 | €24,361 | €91,596 | +€67,236 | +276% |
| Equity | 10/15 | €8,910 | €62,081 | +€53,171 | +597% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,910 | €59,081 | +€53,171 | +900% |
| Amounts payable | 17/49 | €15,450 | €29,515 | +€14,065 | +91.0% |
| Amounts payable within one year | 42/48 | €15,450 | €29,515 | +€14,065 | +91.0% |
| Financial debts | 43 | - | €1,250 | +€1,250 | |
| Credit institutions | 430/8 | - | €1,250 | +€1,250 | |
| Trade debts | 44 | €7,749 | €1,590 | -€6,158 | -79.5% |
| Suppliers | 440/4 | €7,749 | €1,590 | -€6,158 | -79.5% |
| Taxes, remuneration and social security | 45 | €6,893 | €26,015 | +€19,122 | +277% |
| Taxes | 450/3 | €5,293 | €24,415 | +€19,122 | +361% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €808 | €659 | -€149 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €1,045 | +€992 | +1,882% |
| Other operating charges | 640/8 | €422 | - | -€422 | |
| Gross operating margin | 9900 | €8,034 | €68,419 | +€60,385 | +752% |
| Operating profit (loss) | 9901 | €7,560 | €67,374 | +€59,814 | +791% |
| Financial charges | 65/66B | €1 | €174 | +€173 | +13,858% |
| Recurring financial charges | 65 | €1 | €174 | +€173 | +13,858% |
| Profit (loss) for the period before taxes | 9903 | €7,558 | €67,199 | +€59,641 | +789% |
| Income taxes | 67/77 | €1,648 | €14,028 | +€12,381 | +751% |
| Profit (loss) for the period | 9904 | €5,910 | €53,171 | +€47,260 | +800% |
| Profit (loss) for the period to be appropriated | 9905 | €5,910 | €53,171 | +€47,260 | +800% |
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 19 October 2026 via checked.be.