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
- Cash +€31,565
up €31,565 (+37.2%), from €84,771 to €116,336
mainly Net result for the year (+€59,603) and Depreciation (+€17,074)
- Tangible fixed assets -€15,799
down €15,799 (-30.5%), from €51,836 to €36,037
of which Furniture and vehicles: -€11,961
- Reserves +€29,603
up €29,603 (+17.5%), from €169,145 to €198,748
- Debts after one year -€10,833
down €10,833 (-44.0%), from €24,615 to €13,782
- Current portion of long-term debt -€5,709
down €5,709 (-34.5%), from €16,542 to €10,833
- Tax, wage and social debts -€4,623
down €4,623 (-12.2%), from €37,873 to €33,250
of which Remuneration and social security: -€3,273
- Short-term financial debts +€4,539
new in 2025: €4,539
- Purchases and services -€44,310
down €44,310 (-18.7%), from €237,542 to €193,232
- Turnover -€40,451
down €40,451 (-8.7%), from €465,599 to €425,148
- Other operating charges +€6,929
up €6,929 (+128%), from €5,428 to €12,357
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 | €259,128 | €272,724 | +€13,596 | +5.2% |
| Fixed assets | 21/28 | €51,961 | €36,162 | -€15,799 | -30.4% |
| Tangible fixed assets | 22/27 | €51,836 | €36,037 | -€15,799 | -30.5% |
| Land and buildings | 22 | €12,059 | €8,221 | -€3,838 | -31.8% |
| Furniture and vehicles | 24 | €39,777 | €27,816 | -€11,961 | -30.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €207,167 | €236,562 | +€29,395 | +14.2% |
| Amounts receivable within one year | 40/41 | €121,503 | €119,315 | -€2,188 | -1.8% |
| Trade receivables | 40 | €110,569 | €117,598 | +€7,029 | +6.4% |
| Other amounts receivable | 41 | €10,934 | €1,717 | -€9,217 | -84.3% |
| Cash at bank and in hand | 54/58 | €84,771 | €116,336 | +€31,565 | +37.2% |
| Deferred charges and accrued income | 490/1 | €893 | €911 | +€18 | +2.0% |
| Total equity and liabilities | 10/49 | €259,128 | €272,724 | +€13,596 | +5.2% |
| Equity | 10/15 | €172,045 | €201,648 | +€29,603 | +17.2% |
| Contributions | 10/11 | €2,900 | €2,900 | = | 0.0% |
| Reserves | 13 | €169,145 | €198,748 | +€29,603 | +17.5% |
| Distributable reserves | 133 | €169,145 | €198,748 | +€29,603 | +17.5% |
| Amounts payable | 17/49 | €87,083 | €71,076 | -€16,007 | -18.4% |
| Amounts payable after more than one year | 17 | €24,615 | €13,782 | -€10,833 | -44.0% |
| Financial debts | 170/4 | €24,615 | €13,782 | -€10,833 | -44.0% |
| Amounts payable within one year | 42/48 | €62,468 | €57,294 | -€5,174 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €16,542 | €10,833 | -€5,709 | -34.5% |
| Financial debts | 43 | - | €4,539 | +€4,539 | |
| Other loans | 439 | - | €4,539 | +€4,539 | |
| Trade debts | 44 | €8,046 | €8,672 | +€626 | +7.8% |
| Suppliers | 440/4 | €8,046 | €8,672 | +€626 | +7.8% |
| Taxes, remuneration and social security | 45 | €37,873 | €33,250 | -€4,623 | -12.2% |
| Taxes | 450/3 | €19,349 | €17,999 | -€1,350 | -7.0% |
| Remuneration and social security | 454/9 | €18,524 | €15,251 | -€3,273 | -17.7% |
| Other amounts payable | 47/48 | €7 | - | -€7 | |
| Turnover | 70 | €465,599 | €425,148 | -€40,451 | -8.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €237,542 | €193,232 | -€44,310 | -18.7% |
| Remuneration, social security and pensions | 62 | €109,849 | €112,606 | +€2,757 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,723 | €17,074 | +€351 | +2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,560 | €11,064 | -€496 | -4.3% |
| Other operating charges | 640/8 | €5,428 | €12,357 | +€6,929 | +128% |
| Gross operating margin | 9900 | €228,057 | €231,916 | +€3,859 | +1.7% |
| Operating profit (loss) | 9901 | €84,497 | €78,815 | -€5,682 | -6.7% |
| Financial income | 75/76B | €1,211 | €2,551 | +€1,340 | +111% |
| Recurring financial income | 75 | €1,211 | €2,551 | +€1,340 | +111% |
| Financial charges | 65/66B | €3,704 | €2,888 | -€816 | -22.0% |
| Recurring financial charges | 65 | €3,704 | €2,888 | -€816 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €82,004 | €78,478 | -€3,526 | -4.3% |
| Income taxes | 67/77 | €17,292 | €18,875 | +€1,583 | +9.2% |
| Profit (loss) for the period | 9904 | €64,712 | €59,603 | -€5,109 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,712 | €59,603 | -€5,109 | -7.9% |
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 28 October 2026 via checked.be.