PM Care Consulting: what changed
PM Care Consulting
Largest movements
- Cash +€36,815
up €36,815 (+107%), from €34,468 to €71,283
mainly Net result for the year (+€83,530) and Depreciation (+€13,123)
- Receivables within one year +€24,571
up €24,571 (+140%), from €17,592 to €42,162
of which Trade receivables: +€26,069
- Tangible fixed assets -€3,873
down €3,873 (-28.2%), from €13,737 to €9,864
of which Plant, machinery and equipment: -€3,319
- Deferred charges and accrued income +€2,737
up €2,737 (+1,019%), from €269 to €3,006
- Reserves +€50,530
up €50,530 (+150%), from €33,756 to €84,285
- Other debts +€5,470
up €5,470 (+119%), from €4,588 to €10,057
- Tax, wage and social debts +€3,578
up €3,578 (+40.7%), from €8,796 to €12,374
- Gross operating margin +€59,513
up €59,513 (+87.1%), from €68,297 to €127,810
- Taxes +€15,960
up €15,960 (+118%), from €13,517 to €29,477
- Depreciation -€6,941
down €6,941 (-34.6%), from €20,064 to €13,123
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,066 | €126,316 | +€60,250 | +91.2% |
| Fixed assets | 21/28 | €13,737 | €9,864 | -€3,873 | -28.2% |
| Tangible fixed assets | 22/27 | €13,737 | €9,864 | -€3,873 | -28.2% |
| Plant, machinery and equipment | 23 | €4,749 | €1,430 | -€3,319 | -69.9% |
| Furniture and vehicles | 24 | €8,988 | €8,434 | -€554 | -6.2% |
| Current assets | 29/58 | €52,329 | €116,452 | +€64,123 | +123% |
| Amounts receivable within one year | 40/41 | €17,592 | €42,162 | +€24,571 | +140% |
| Trade receivables | 40 | €16,093 | €42,162 | +€26,069 | +162% |
| Other amounts receivable | 41 | €1,499 | - | -€1,499 | |
| Cash at bank and in hand | 54/58 | €34,468 | €71,283 | +€36,815 | +107% |
| Deferred charges and accrued income | 490/1 | €269 | €3,006 | +€2,737 | +1,019% |
| Total equity and liabilities | 10/49 | €66,066 | €126,316 | +€60,250 | +91.2% |
| Equity | 10/15 | €52,356 | €102,885 | +€50,530 | +96.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,756 | €84,285 | +€50,530 | +150% |
| Distributable reserves | 133 | €33,756 | €84,285 | +€50,530 | +150% |
| Amounts payable | 17/49 | €13,710 | €23,431 | +€9,721 | +70.9% |
| Amounts payable within one year | 42/48 | €13,710 | €23,431 | +€9,721 | +70.9% |
| Trade debts | 44 | €326 | €999 | +€673 | +206% |
| Suppliers | 440/4 | €326 | €999 | +€673 | +206% |
| Taxes, remuneration and social security | 45 | €8,796 | €12,374 | +€3,578 | +40.7% |
| Taxes | 450/3 | €8,796 | €12,374 | +€3,578 | +40.7% |
| Other amounts payable | 47/48 | €4,588 | €10,057 | +€5,470 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,064 | €13,123 | -€6,941 | -34.6% |
| Other operating charges | 640/8 | €1,622 | €1,564 | -€58 | -3.6% |
| Gross operating margin | 9900 | €68,297 | €127,810 | +€59,513 | +87.1% |
| Operating profit (loss) | 9901 | €46,611 | €113,123 | +€66,512 | +143% |
| Financial charges | 65/66B | €114 | €117 | +€3 | +2.7% |
| Recurring financial charges | 65 | €114 | €117 | +€3 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €46,497 | €113,006 | +€66,509 | +143% |
| Income taxes | 67/77 | €13,517 | €29,477 | +€15,960 | +118% |
| Profit (loss) for the period | 9904 | €32,980 | €83,530 | +€50,549 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €32,980 | €83,530 | +€50,549 | +153% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.