PMB 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.
PMB Consulting
Largest movements
- Cash +€51,623
up €51,623 (+48.7%), from €106,078 to €157,701
mainly Net result for the year (+€77,446) and Receivables within one year (+€22,306)
- Receivables within one year -€22,306
down €22,306 (-47.9%), from €46,594 to €24,288
of which Trade receivables: -€20,705
- Reserves +€37,446
up €37,446 (+41.3%), from €90,668 to €128,114
- Tax, wage and social debts -€11,145
down €11,145 (-43.6%), from €25,541 to €14,395
of which Taxes: -€10,369
- Gross operating margin +€9,774
up €9,774 (+9.7%), from €100,444 to €110,217
- Taxes +€7,439
up €7,439 (+40.0%), from €18,614 to €26,054
- Depreciation -€6,908
down €6,908 (-80.6%), from €8,575 to €1,667
- Other operating charges -€3,194
down €3,194 (-36.5%), from €8,747 to €5,554
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 | €159,583 | €187,125 | +€27,542 | +17.3% |
| Fixed assets | 21/28 | €2,617 | €1,264 | -€1,353 | -51.7% |
| Tangible fixed assets | 22/27 | €2,617 | €1,264 | -€1,353 | -51.7% |
| Furniture and vehicles | 24 | €2,617 | €1,264 | -€1,353 | -51.7% |
| Current assets | 29/58 | €156,966 | €185,861 | +€28,895 | +18.4% |
| Amounts receivable within one year | 40/41 | €46,594 | €24,288 | -€22,306 | -47.9% |
| Trade receivables | 40 | €36,756 | €16,051 | -€20,705 | -56.3% |
| Other amounts receivable | 41 | €9,838 | €8,237 | -€1,601 | -16.3% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,078 | €157,701 | +€51,623 | +48.7% |
| Deferred charges and accrued income | 490/1 | €3,294 | €2,872 | -€422 | -12.8% |
| Total equity and liabilities | 10/49 | €159,583 | €187,125 | +€27,542 | +17.3% |
| Equity | 10/15 | €94,268 | €131,714 | +€37,446 | +39.7% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €90,668 | €128,114 | +€37,446 | +41.3% |
| Distributable reserves | 133 | €90,668 | €128,114 | +€37,446 | +41.3% |
| Amounts payable | 17/49 | €65,314 | €55,410 | -€9,904 | -15.2% |
| Amounts payable within one year | 42/48 | €65,314 | €55,410 | -€9,904 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €565 | - | -€565 | |
| Trade debts | 44 | €854 | €1,015 | +€161 | +18.9% |
| Suppliers | 440/4 | €854 | €1,015 | +€161 | +18.9% |
| Taxes, remuneration and social security | 45 | €25,541 | €14,395 | -€11,145 | -43.6% |
| Taxes | 450/3 | €22,691 | €12,322 | -€10,369 | -45.7% |
| Remuneration and social security | 454/9 | €2,850 | €2,073 | -€777 | -27.3% |
| Other amounts payable | 47/48 | €38,354 | €40,000 | +€1,646 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,575 | €1,667 | -€6,908 | -80.6% |
| Other operating charges | 640/8 | €8,747 | €5,554 | -€3,194 | -36.5% |
| Gross operating margin | 9900 | €100,444 | €110,217 | +€9,774 | +9.7% |
| Operating profit (loss) | 9901 | €83,121 | €102,996 | +€19,875 | +23.9% |
| Financial income | 75/76B | €583 | €710 | +€127 | +21.9% |
| Recurring financial income | 75 | €583 | €710 | +€127 | +21.9% |
| Financial charges | 65/66B | €235 | €207 | -€28 | -12.1% |
| Recurring financial charges | 65 | €235 | €207 | -€28 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €83,469 | €103,500 | +€20,031 | +24.0% |
| Income taxes | 67/77 | €18,614 | €26,054 | +€7,439 | +40.0% |
| Profit (loss) for the period | 9904 | €64,854 | €77,446 | +€12,592 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,854 | €77,446 | +€12,592 | +19.4% |
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 27 October 2026 via checked.be.