PME CONSULT: 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.
PME CONSULT
Largest movements
- Current investments -€34,575
down €34,575 (-18.0%), from €192,114 to €157,540
- Tangible fixed assets +€12,895
up €12,895 (+22.2%), from €58,184 to €71,079
- Profit (loss) carried forward -€23,982
down €23,982 (-103.1%), from -€23,269 to -€47,250
- Gross operating margin -€14,474
down €14,474, from €1,444 to -€13,030
- Financial charges +€7,404
up €7,404 (+5035.7%), from €147 to €7,551
of which Non-recurring financial charges: +€7,410
- Depreciation -€416
down €416 (-6.8%), from €6,163 to €5,747
- Financial income -€356
down €356 (-8.8%), from €4,036 to €3,680
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 | €297,548 | €273,566 | -€23,982 | -8.1% |
| Fixed assets | 21/28 | €102,045 | €114,940 | +€12,895 | +12.6% |
| Tangible fixed assets | 22/27 | €58,184 | €71,079 | +€12,895 | +22.2% |
| Land and buildings | 22 | €58,184 | €71,079 | +€12,895 | +22.2% |
| Financial fixed assets | 28 | €43,861 | €43,861 | = | 0.0% |
| Current assets | 29/58 | €195,503 | €158,626 | -€36,877 | -18.9% |
| Amounts receivable within one year | 40/41 | €2,615 | €912 | -€1,703 | -65.1% |
| Other amounts receivable | 41 | €2,615 | €912 | -€1,703 | -65.1% |
| Current investments | 50/53 | €192,114 | €157,540 | -€34,575 | -18.0% |
| Cash at bank and in hand | 54/58 | €424 | €53 | -€371 | -87.6% |
| Deferred charges and accrued income | 490/1 | €350 | €122 | -€228 | -65.1% |
| Total equity and liabilities | 10/49 | €297,548 | €273,566 | -€23,982 | -8.1% |
| Equity | 10/15 | €296,821 | €272,840 | -€23,982 | -8.1% |
| Contributions | 10/11 | €268,000 | €268,000 | = | 0.0% |
| Capital | 10 | €268,000 | €268,000 | = | 0.0% |
| Issued capital | 100 | €279,600 | €279,600 | = | 0.0% |
| Uncalled capital | 101 | €11,600 | €11,600 | = | 0.0% |
| Reserves | 13 | €52,090 | €52,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,960 | €27,960 | = | 0.0% |
| Legal reserve | 130 | €27,960 | €27,960 | = | 0.0% |
| Distributable reserves | 133 | €24,130 | €24,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,269 | -€47,250 | -€23,982 | -103.1% |
| Amounts payable | 17/49 | €727 | €727 | = | 0.0% |
| Amounts payable within one year | 42/48 | €727 | €727 | = | 0.0% |
| Other amounts payable | 47/48 | €727 | €727 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,163 | €5,747 | -€416 | -6.8% |
| Other operating charges | 640/8 | €1,292 | €1,333 | +€41 | +3.2% |
| Gross operating margin | 9900 | €1,444 | -€13,030 | -€14,474 | |
| Operating profit (loss) | 9901 | -€6,011 | -€20,110 | -€14,099 | -234.5% |
| Financial income | 75/76B | €4,036 | €3,680 | -€356 | -8.8% |
| Recurring financial income | 75 | €4,036 | €3,680 | -€356 | -8.8% |
| Financial charges | 65/66B | €147 | €7,551 | +€7,404 | +5035.7% |
| Recurring financial charges | 65 | €147 | €141 | -€6 | -4.4% |
| Non-recurring financial charges | 66B | - | €7,410 | +€7,410 | |
| Profit (loss) for the period before taxes | 9903 | -€2,122 | -€23,982 | -€21,859 | -1029.9% |
| Profit (loss) for the period | 9904 | -€2,122 | -€23,982 | -€21,859 | -1029.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,122 | -€23,982 | -€21,859 | -1029.9% |
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 9 October 2026 via checked.be.