PKW 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.
PKW CONSULTING
Largest movements
- Cash +€30,438
up €30,438 (+86.0%), from €35,410 to €65,849
mainly Net result for the year (+€20,618) and Receivables within one year (+€3,955)
- Receivables within one year -€3,955
down €3,955 (-46.7%), from €8,469 to €4,514
- Tangible fixed assets -€1,661
down €1,661 (-26.7%), from €6,231 to €4,570
of which Furniture and vehicles: -€1,297
- Profit (loss) carried forward +€20,618
up €20,618 (+64.4%), from €32,040 to €52,658
- Other debts +€3,954
up €3,954 (+484%), from €818 to €4,772
- Gross operating margin +€7,865
up €7,865 (+38.0%), from €20,721 to €28,586
- Taxes +€1,196
up €1,196 (+29.2%), from €4,093 to €5,289
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 | €50,110 | €74,933 | +€24,822 | +49.5% |
| Fixed assets | 21/28 | €6,231 | €4,570 | -€1,661 | -26.7% |
| Tangible fixed assets | 22/27 | €6,231 | €4,570 | -€1,661 | -26.7% |
| Plant, machinery and equipment | 23 | €3,339 | €2,974 | -€364 | -10.9% |
| Furniture and vehicles | 24 | €2,893 | €1,596 | -€1,297 | -44.8% |
| Current assets | 29/58 | €43,879 | €70,362 | +€26,483 | +60.4% |
| Amounts receivable within one year | 40/41 | €8,469 | €4,514 | -€3,955 | -46.7% |
| Trade receivables | 40 | €8,469 | €4,514 | -€3,955 | -46.7% |
| Cash at bank and in hand | 54/58 | €35,410 | €65,849 | +€30,438 | +86.0% |
| Total equity and liabilities | 10/49 | €50,110 | €74,933 | +€24,822 | +49.5% |
| Equity | 10/15 | €34,040 | €54,658 | +€20,618 | +60.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,040 | €52,658 | +€20,618 | +64.4% |
| Amounts payable | 17/49 | €16,071 | €20,274 | +€4,204 | +26.2% |
| Amounts payable within one year | 42/48 | €16,071 | €20,274 | +€4,204 | +26.2% |
| Trade debts | 44 | €3,564 | €3,697 | +€133 | +3.7% |
| Suppliers | 440/4 | €3,564 | €3,697 | +€133 | +3.7% |
| Taxes, remuneration and social security | 45 | €11,689 | €11,805 | +€116 | +1.0% |
| Taxes | 450/3 | €8,907 | €11,805 | +€2,899 | +32.5% |
| Remuneration and social security | 454/9 | €2,783 | €0 | -€2,783 | -100% |
| Other amounts payable | 47/48 | €818 | €4,772 | +€3,954 | +484% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €1,966 | +€107 | +5.7% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.4% |
| Gross operating margin | 9900 | €20,721 | €28,586 | +€7,865 | +38.0% |
| Operating profit (loss) | 9901 | €18,411 | €26,221 | +€7,809 | +42.4% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.7% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.7% |
| Financial charges | 65/66B | €234 | €313 | +€79 | +33.7% |
| Recurring financial charges | 65 | €234 | €313 | +€79 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €18,207 | €25,908 | +€7,700 | +42.3% |
| Income taxes | 67/77 | €4,093 | €5,289 | +€1,196 | +29.2% |
| Profit (loss) for the period | 9904 | €14,114 | €20,618 | +€6,504 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,114 | €20,618 | +€6,504 | +46.1% |
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 21 October 2026 via checked.be.