PM CONSULTING: 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 CONSULTING
Largest movements
- Cash +€595
up €595 (+3070.9%), from €19 to €615
mainly Trade debts (+€1,386) and Other debts (+€700)
- Trade debts +€1,386
up €1,386 (+157.7%), from €879 to €2,265
- Profit (loss) carried forward -€1,103
down €1,103 (-3.1%), from -€35,255 to -€36,359
- Other debts +€700
up €700 (+69.4%), from €1,009 to €1,709
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Other operating charges -€805
no longer reported in 2025 (was €805)
- Gross operating margin -€87
down €87 (-9.9%), from -€879 to -€966
- Financial charges +€33
up €33 (+31.2%), from €105 to €138
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 | €19 | €615 | +€595 | +3070.9% |
| Current assets | 29/58 | €19 | €615 | +€595 | +3070.9% |
| Cash at bank and in hand | 54/58 | €19 | €615 | +€595 | +3070.9% |
| Total equity and liabilities | 10/49 | €19 | €615 | +€595 | +3070.9% |
| Equity | 10/15 | -€2,255 | -€3,359 | -€1,103 | -48.9% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,255 | -€36,359 | -€1,103 | -3.1% |
| Amounts payable | 17/49 | €2,275 | €3,973 | +€1,699 | +74.7% |
| Amounts payable within one year | 42/48 | €1,887 | €3,973 | +€2,086 | +110.5% |
| Trade debts | 44 | €879 | €2,265 | +€1,386 | +157.7% |
| Suppliers | 440/4 | €879 | €2,265 | +€1,386 | +157.7% |
| Other amounts payable | 47/48 | €1,009 | €1,709 | +€700 | +69.4% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €805 | - | -€805 | |
| Gross operating margin | 9900 | -€879 | -€966 | -€87 | -9.9% |
| Operating profit (loss) | 9901 | -€1,683 | -€966 | +€718 | +42.6% |
| Financial charges | 65/66B | €105 | €138 | +€33 | +31.2% |
| Recurring financial charges | 65 | €105 | €138 | +€33 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,788 | -€1,103 | +€685 | +38.3% |
| Profit (loss) for the period | 9904 | -€1,788 | -€1,103 | +€685 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,788 | -€1,103 | +€685 | +38.3% |
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 8 October 2026 via checked.be.