PKMO CONSULT: what changed
Two fiscal 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.
PKMO CONSULT
Largest movements
- Current investments +€118,265
up €118,265 (+10.6%), from €1.1m to €1.2m
- Cash +€106,552
up €106,552 (+188.0%), from €56,690 to €163,242
mainly Net result for the year (+€235,332) and Other debts (+€88,167)
- Receivables within one year -€37,386
down €37,386 (-26.3%), from €141,923 to €104,537
of which Other amounts receivable: -€53,514
- Tangible fixed assets -€16,153
down €16,153 (-43.5%), from €37,173 to €21,020
- Other debts +€88,167
up €88,167 (+3805.2%), from €2,317 to €90,484
- Reserves +€86,999
up €86,999 (+6.5%), from €1.3m to €1.4m
of which Distributable reserves: +€86,999
- Gross operating margin +€68,779
up €68,779 (+19.6%), from €351,172 to €419,951
- Staff costs +€40,235
up €40,235 (+70.5%), from €57,073 to €97,308
- Financial income -€31,159
down €31,159 (-43.9%), from €70,948 to €39,789
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 | €1,433,938 | €1,605,481 | +€171,543 | +12.0% |
| Fixed assets | 21/28 | €39,723 | €23,570 | -€16,153 | -40.7% |
| Tangible fixed assets | 22/27 | €37,173 | €21,020 | -€16,153 | -43.5% |
| Furniture and vehicles | 24 | €37,173 | €21,020 | -€16,153 | -43.5% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €1,394,215 | €1,581,911 | +€187,696 | +13.5% |
| Amounts receivable after more than one year | 29 | €79,000 | €79,000 | = | 0.0% |
| Other amounts receivable | 291 | €79,000 | €79,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,923 | €104,537 | -€37,386 | -26.3% |
| Trade receivables | 40 | €88,358 | €104,486 | +€16,128 | +18.3% |
| Other amounts receivable | 41 | €53,565 | €51 | -€53,514 | -99.9% |
| Current investments | 50/53 | €1,115,213 | €1,233,478 | +€118,265 | +10.6% |
| Cash at bank and in hand | 54/58 | €56,690 | €163,242 | +€106,552 | +188.0% |
| Deferred charges and accrued income | 490/1 | €1,389 | €1,654 | +€265 | +19.1% |
| Total equity and liabilities | 10/49 | €1,433,938 | €1,605,481 | +€171,543 | +12.0% |
| Equity | 10/15 | €1,350,519 | €1,437,518 | +€86,999 | +6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,338,119 | €1,425,118 | +€86,999 | +6.5% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €1,281,869 | €1,368,868 | +€86,999 | +6.8% |
| Amounts payable | 17/49 | €83,419 | €167,963 | +€84,544 | +101.3% |
| Amounts payable within one year | 42/48 | €80,627 | €164,950 | +€84,323 | +104.6% |
| Trade debts | 44 | €18,592 | €11,682 | -€6,910 | -37.2% |
| Suppliers | 440/4 | €18,592 | €11,682 | -€6,910 | -37.2% |
| Taxes, remuneration and social security | 45 | €59,718 | €62,784 | +€3,066 | +5.1% |
| Taxes | 450/3 | €45,340 | €44,145 | -€1,195 | -2.6% |
| Remuneration and social security | 454/9 | €14,378 | €18,639 | +€4,261 | +29.6% |
| Other amounts payable | 47/48 | €2,317 | €90,484 | +€88,167 | +3805.2% |
| Accrued charges and deferred income | 492/3 | €2,792 | €3,013 | +€221 | +7.9% |
| Remuneration, social security and pensions | 62 | €57,073 | €97,308 | +€40,235 | +70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,153 | €16,153 | = | 0.0% |
| Other operating charges | 640/8 | €2,754 | €2,939 | +€185 | +6.7% |
| Gross operating margin | 9900 | €351,172 | €419,951 | +€68,779 | +19.6% |
| Operating profit (loss) | 9901 | €275,192 | €303,551 | +€28,359 | +10.3% |
| Financial income | 75/76B | €70,948 | €39,789 | -€31,159 | -43.9% |
| Recurring financial income | 75 | €70,948 | €39,789 | -€31,159 | -43.9% |
| Financial charges | 65/66B | €2,826 | €2,897 | +€71 | +2.5% |
| Recurring financial charges | 65 | €2,826 | €2,897 | +€71 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €343,314 | €340,443 | -€2,871 | -0.8% |
| Income taxes | 67/77 | €105,647 | €105,111 | -€536 | -0.5% |
| Profit (loss) for the period | 9904 | €237,667 | €235,332 | -€2,335 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €237,667 | €235,332 | -€2,335 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.