PMA 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.
PMA CONSULTING
Largest movements
- Cash +€12,326
up €12,326 (+41.2%), from €29,889 to €42,214
mainly Net result for the year (+€54,029) and Other debts (+€21,708)
- Tangible fixed assets -€5,552
down €5,552 (-30.3%), from €18,303 to €12,751
of which Furniture and vehicles: -€7,737
- Deferred charges and accrued income -€898
down €898 (-48.3%), from €1,860 to €962
- Reserves -€22,992
down €22,992 (-100%), from €22,992 to €0
- Other debts +€21,708
up €21,708 (+66.9%), from €32,451 to €54,159
- Tax, wage and social debts +€5,915
up €5,915 (+52.7%), from €11,216 to €17,131
of which Taxes: +€8,915
- Trade debts +€1,244
up €1,244 (+286%), from €435 to €1,679
- Gross operating margin +€51,879
up €51,879 (+202%), from €25,745 to €77,625
- Taxes +€10,360
up €10,360 (+225%), from €4,604 to €14,964
- Purchases and services -€5,509
down €5,509 (-3.3%), from €165,283 to €159,774
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 | €75,154 | €81,029 | +€5,876 | +7.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,303 | €12,751 | -€5,552 | -30.3% |
| Tangible fixed assets | 22/27 | €18,303 | €12,751 | -€5,552 | -30.3% |
| Plant, machinery and equipment | 23 | - | €2,185 | +€2,185 | |
| Furniture and vehicles | 24 | €18,303 | €10,566 | -€7,737 | -42.3% |
| Current assets | 29/58 | €56,850 | €68,278 | +€11,428 | +20.1% |
| Amounts receivable within one year | 40/41 | €25,102 | €25,102 | = | 0.0% |
| Trade receivables | 40 | €19,602 | €19,602 | = | 0.0% |
| Other amounts receivable | 41 | €5,500 | €5,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,889 | €42,214 | +€12,326 | +41.2% |
| Deferred charges and accrued income | 490/1 | €1,860 | €962 | -€898 | -48.3% |
| Total equity and liabilities | 10/49 | €75,154 | €81,029 | +€5,876 | +7.8% |
| Equity | 10/15 | €31,052 | €8,060 | -€22,992 | -74.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €22,992 | €0 | -€22,992 | -100% |
| Distributable reserves | 133 | €22,992 | €0 | -€22,992 | -100% |
| Amounts payable | 17/49 | €44,102 | €72,969 | +€28,867 | +65.5% |
| Amounts payable within one year | 42/48 | €44,102 | €72,969 | +€28,867 | +65.5% |
| Trade debts | 44 | €435 | €1,679 | +€1,244 | +286% |
| Suppliers | 440/4 | €435 | €1,679 | +€1,244 | +286% |
| Taxes, remuneration and social security | 45 | €11,216 | €17,131 | +€5,915 | +52.7% |
| Taxes | 450/3 | €5,816 | €14,731 | +€8,915 | +153% |
| Remuneration and social security | 454/9 | €5,400 | €2,400 | -€3,000 | -55.6% |
| Other amounts payable | 47/48 | €32,451 | €54,159 | +€21,708 | +66.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €165,283 | €159,774 | -€5,509 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,396 | €7,838 | +€442 | +6.0% |
| Other operating charges | 640/8 | €398 | €574 | +€175 | +44.0% |
| Non-recurring operating charges | 66A | €370 | €270 | -€100 | -27.0% |
| Gross operating margin | 9900 | €25,745 | €77,625 | +€51,879 | +202% |
| Operating profit (loss) | 9901 | €17,580 | €68,943 | +€51,363 | +292% |
| Financial income | 75/76B | €182 | €166 | -€17 | -9.1% |
| Recurring financial income | 75 | €182 | €166 | -€17 | -9.1% |
| Financial charges | 65/66B | €80 | €116 | +€37 | +46.0% |
| Recurring financial charges | 65 | €80 | €116 | +€37 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | €17,683 | €68,992 | +€51,309 | +290% |
| Income taxes | 67/77 | €4,604 | €14,964 | +€10,360 | +225% |
| Profit (loss) for the period | 9904 | €13,079 | €54,029 | +€40,950 | +313% |
| Profit (loss) for the period to be appropriated | 9905 | €13,079 | €54,029 | +€40,950 | +313% |
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.