PM - 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.
PM - CONSULT
Largest movements
- Receivables within one year +€15,430
up €15,430 (+52.0%), from €29,679 to €45,109
of which Other amounts receivable: +€14,268
- Debts after one year +€13,750
up €13,750 (+3.3%), from €416,864 to €430,614
- Gross operating margin +€3,265
up €3,265, from -€153 to €3,113
- Financial charges +€57
up €57 (+2.5%), from €2,287 to €2,344
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 | €444,913 | €461,644 | +€16,731 | +3.8% |
| Fixed assets | 21/28 | €412,668 | €412,668 | = | 0.0% |
| Financial fixed assets | 28 | €412,668 | €412,668 | = | 0.0% |
| Current assets | 29/58 | €32,244 | €48,975 | +€16,731 | +51.9% |
| Amounts receivable within one year | 40/41 | €29,679 | €45,109 | +€15,430 | +52.0% |
| Trade receivables | 40 | €1,400 | €2,561 | +€1,161 | +82.9% |
| Other amounts receivable | 41 | €28,279 | €42,548 | +€14,268 | +50.5% |
| Cash at bank and in hand | 54/58 | €2,565 | €3,867 | +€1,301 | +50.7% |
| Total equity and liabilities | 10/49 | €444,913 | €461,644 | +€16,731 | +3.8% |
| Equity | 10/15 | -€37,127 | -€36,902 | +€225 | +0.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,627 | -€49,402 | +€225 | +0.5% |
| Amounts payable | 17/49 | €482,039 | €498,546 | +€16,506 | +3.4% |
| Amounts payable after more than one year | 17 | €416,864 | €430,614 | +€13,750 | +3.3% |
| Financial debts | 170/4 | €416,864 | €430,614 | +€13,750 | +3.3% |
| Amounts payable within one year | 42/48 | €63,184 | €66,002 | +€2,818 | +4.5% |
| Trade debts | 44 | €13,564 | €12,493 | -€1,072 | -7.9% |
| Suppliers | 440/4 | €13,564 | €12,493 | -€1,072 | -7.9% |
| Taxes, remuneration and social security | 45 | €2,831 | €5,364 | +€2,534 | +89.5% |
| Taxes | 450/3 | €2,831 | €5,364 | +€2,534 | +89.5% |
| Other amounts payable | 47/48 | €46,789 | €48,145 | +€1,356 | +2.9% |
| Accrued charges and deferred income | 492/3 | €1,992 | €1,930 | -€62 | -3.1% |
| Other operating charges | 640/8 | €547 | €544 | -€3 | -0.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€153 | €3,113 | +€3,265 | |
| Operating profit (loss) | 9901 | -€699 | €2,569 | +€3,268 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €2,287 | €2,344 | +€57 | +2.5% |
| Recurring financial charges | 65 | €2,287 | €2,344 | +€57 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,985 | €225 | +€3,210 | |
| Profit (loss) for the period | 9904 | -€2,985 | €225 | +€3,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,985 | €225 | +€3,210 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.