PK28 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.
PK28 CONSULTING
Largest movements
- Receivables within one year +€9,954
up €9,954 (+582%), from €1,710 to €11,664
of which Trade receivables: +€11,253
- Cash +€2,569
up €2,569 (+77.0%), from €3,338 to €5,908
mainly Other debts (+€7,574) and Tax, wage and social debts (+€3,761)
- Tangible fixed assets -€261
down €261 (-43.5%), from €601 to €339
of which Plant, machinery and equipment: -€204
- Other debts +€7,574
up €7,574 (+168%), from €4,509 to €12,083
- Tax, wage and social debts +€3,761
up €3,761 (+2,725%), from €138 to €3,899
- Profit (loss) carried forward +€499
up €499 (+8.9%), from -€5,601 to -€5,102
- Trade debts +€429
up €429 (+10.5%), from €4,102 to €4,531
- Write-downs +€19,339
up €19,339, from -€19,339 to €0
- Gross operating margin +€19,046
up €19,046, from -€17,450 to €1,596
- Other operating charges -€1,719
down €1,719 (-74.3%), from €2,313 to €593
- Depreciation -€365
down €365 (-58.3%), from €626 to €261
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,649 | €17,911 | +€12,262 | +217% |
| Fixed assets | 21/28 | €601 | €339 | -€261 | -43.5% |
| Tangible fixed assets | 22/27 | €601 | €339 | -€261 | -43.5% |
| Plant, machinery and equipment | 23 | €544 | €339 | -€204 | -37.6% |
| Furniture and vehicles | 24 | €57 | €0 | -€57 | -100% |
| Current assets | 29/58 | €5,048 | €17,571 | +€12,523 | +248% |
| Amounts receivable within one year | 40/41 | €1,710 | €11,664 | +€9,954 | +582% |
| Trade receivables | 40 | €0 | €11,253 | +€11,253 | |
| Other amounts receivable | 41 | €1,710 | €411 | -€1,299 | -76.0% |
| Cash at bank and in hand | 54/58 | €3,338 | €5,908 | +€2,569 | +77.0% |
| Total equity and liabilities | 10/49 | €5,649 | €17,911 | +€12,262 | +217% |
| Equity | 10/15 | -€3,101 | -€2,602 | +€499 | +16.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,601 | -€5,102 | +€499 | +8.9% |
| Amounts payable | 17/49 | €8,749 | €20,513 | +€11,764 | +134% |
| Amounts payable within one year | 42/48 | €8,749 | €20,513 | +€11,764 | +134% |
| Trade debts | 44 | €4,102 | €4,531 | +€429 | +10.5% |
| Suppliers | 440/4 | €4,102 | €4,531 | +€429 | +10.5% |
| Taxes, remuneration and social security | 45 | €138 | €3,899 | +€3,761 | +2,725% |
| Taxes | 450/3 | €138 | €3,899 | +€3,761 | +2,725% |
| Other amounts payable | 47/48 | €4,509 | €12,083 | +€7,574 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €261 | -€365 | -58.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,339 | €0 | +€19,339 | |
| Other operating charges | 640/8 | €2,313 | €593 | -€1,719 | -74.3% |
| Gross operating margin | 9900 | -€17,450 | €1,596 | +€19,046 | |
| Operating profit (loss) | 9901 | -€1,050 | €742 | +€1,792 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,089 | €701 | +€1,790 | |
| Income taxes | 67/77 | €138 | €202 | +€64 | +46.7% |
| Profit (loss) for the period | 9904 | -€1,227 | €499 | +€1,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,227 | €499 | +€1,726 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.