PMA-IT-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-IT-CONSULTING
Largest movements
- Receivables after one year +€66,000
new in 2025: €66,000
- Cash +€15,209
up €15,209 (+29.4%), from €51,711 to €66,920
mainly Debts after one year (+€59,668) and Net result for the year (+€57,813)
- Receivables within one year +€11,919
up €11,919 (+27.6%), from €43,178 to €55,097
of which Trade receivables: +€9,263
- Tangible fixed assets +€2,391
up €2,391 (+12.6%), from €19,030 to €21,421
of which Furniture and vehicles: +€3,838
- Debts after one year +€59,668
new in 2025: €59,668
- Current portion of long-term debt +€41,301
new in 2025: €41,301
- Tax, wage and social debts -€20,851
down €20,851 (-45.6%), from €45,763 to €24,912
- Reserves +€13,670
up €13,670 (+20.7%), from €66,082 to €79,751
- Gross operating margin -€15,925
down €15,925 (-16.5%), from €96,475 to €80,550
- Taxes -€10,034
down €10,034 (-42.7%), from €23,504 to €13,470
- Depreciation +€1,742
up €1,742 (+69.8%), from €2,497 to €4,239
- Staff costs +€1,528
new in 2025: €1,528
- Other operating charges +€1,126
up €1,126 (+200%), from €562 to €1,688
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 | €115,246 | €210,564 | +€95,319 | +82.7% |
| Fixed assets | 21/28 | €19,030 | €21,421 | +€2,391 | +12.6% |
| Tangible fixed assets | 22/27 | €19,030 | €21,421 | +€2,391 | +12.6% |
| Furniture and vehicles | 24 | €5,286 | €9,124 | +€3,838 | +72.6% |
| Other tangible fixed assets | 26 | €13,743 | €12,296 | -€1,447 | -10.5% |
| Current assets | 29/58 | €96,216 | €189,144 | +€92,927 | +96.6% |
| Amounts receivable after more than one year | 29 | - | €66,000 | +€66,000 | |
| Other amounts receivable | 291 | - | €66,000 | +€66,000 | |
| Amounts receivable within one year | 40/41 | €43,178 | €55,097 | +€11,919 | +27.6% |
| Trade receivables | 40 | €20,116 | €29,379 | +€9,263 | +46.0% |
| Other amounts receivable | 41 | €23,062 | €25,718 | +€2,656 | +11.5% |
| Cash at bank and in hand | 54/58 | €51,711 | €66,920 | +€15,209 | +29.4% |
| Deferred charges and accrued income | 490/1 | €1,327 | €1,127 | -€201 | -15.1% |
| Total equity and liabilities | 10/49 | €115,246 | €210,564 | +€95,319 | +82.7% |
| Equity | 10/15 | €69,082 | €82,751 | +€13,670 | +19.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,082 | €79,751 | +€13,670 | +20.7% |
| Distributable reserves | 133 | €66,082 | €79,751 | +€13,670 | +20.7% |
| Amounts payable | 17/49 | €46,164 | €127,813 | +€81,649 | +177% |
| Amounts payable after more than one year | 17 | - | €59,668 | +€59,668 | |
| Financial debts | 170/4 | - | €59,668 | +€59,668 | |
| Amounts payable within one year | 42/48 | €46,164 | €68,145 | +€21,981 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | - | €41,301 | +€41,301 | |
| Trade debts | 44 | €379 | €1,931 | +€1,552 | +410% |
| Suppliers | 440/4 | €379 | €1,931 | +€1,552 | +410% |
| Taxes, remuneration and social security | 45 | €45,763 | €24,912 | -€20,851 | -45.6% |
| Taxes | 450/3 | €45,763 | €24,912 | -€20,851 | -45.6% |
| Other amounts payable | 47/48 | €22 | - | -€22 | |
| Remuneration, social security and pensions | 62 | - | €1,528 | +€1,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €4,239 | +€1,742 | +69.8% |
| Other operating charges | 640/8 | €562 | €1,688 | +€1,126 | +200% |
| Non-recurring operating charges | 66A | €1,054 | - | -€1,054 | |
| Gross operating margin | 9900 | €96,475 | €80,550 | -€15,925 | -16.5% |
| Operating profit (loss) | 9901 | €92,362 | €73,095 | -€19,267 | -20.9% |
| Financial income | 75/76B | €91 | €151 | +€60 | +65.6% |
| Recurring financial income | 75 | €91 | €151 | +€60 | +65.6% |
| Financial charges | 65/66B | €1,677 | €1,963 | +€285 | +17.0% |
| Recurring financial charges | 65 | €1,677 | €1,963 | +€285 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €90,776 | €71,283 | -€19,493 | -21.5% |
| Income taxes | 67/77 | €23,504 | €13,470 | -€10,034 | -42.7% |
| Profit (loss) for the period | 9904 | €67,272 | €57,813 | -€9,459 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,272 | €57,813 | -€9,459 | -14.1% |
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 31 October 2026 via checked.be.