Skip to content

PMGD BW: what changed

Two fiscal 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.

What changed

PMGD BW

BE 0803.352.218
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,624
2024 · €35,716-€92
Equity
€126,875
2024 · €91,251+€35,624
Cash
€68,682
2024 · €78,809-€10,127
Balance sheet total
€137,799
2024 · €122,222+€15,577

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€25,704

    up €25,704 (+59.2%), from €43,414 to €69,117

    of which Trade receivables: +€18,150

  • Cash -€10,127

    down €10,127 (-12.9%), from €78,809 to €68,682

    mainly Receivables within one year (-€25,704) and Tax, wage and social debts (-€18,033)

Equity and liabilities
  • Reserves +€35,624

    up €35,624 (+39.9%), from €89,251 to €124,875

  • Tax, wage and social debts -€18,033

    down €18,033 (-63.9%), from €28,218 to €10,185

  • Trade debts -€2,015

    down €2,015 (-73.2%), from €2,754 to €739

Income statement
  • Gross operating margin +€1,063

    up €1,063 (+2.2%), from €48,600 to €49,662

  • Other operating charges +€815

    up €815 (+190.8%), from €427 to €1,243

  • Taxes +€511

    up €511 (+3.5%), from €14,613 to €15,124

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €35,716
Gross operating margin +€1,063
Other operating charges -€815
Financial income +€244
Financial charges -€74
Taxes -€511
Result 2025 €35,624

Cash bridge derived

cash 2024 to 2025

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.

From operations -€10,127
Investment €0
Financing €0
Cash 2024 €78,809
Net result for the year +€35,624
Receivables within one year -€25,704
Trade debts -€2,015
Tax, wage and social debts -€18,033
Cash 2025 €68,682
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €122,222 €137,799 +€15,577 +12.7%
Current assets 29/58 €122,222 €137,799 +€15,577 +12.7%
Amounts receivable within one year 40/41 €43,414 €69,117 +€25,704 +59.2%
Trade receivables 40 - €18,150 +€18,150
Other amounts receivable 41 €43,414 €50,967 +€7,554 +17.4%
Cash at bank and in hand 54/58 €78,809 €68,682 -€10,127 -12.9%
Total equity and liabilities 10/49 €122,222 €137,799 +€15,577 +12.7%
Equity 10/15 €91,251 €126,875 +€35,624 +39.0%
Contributions 10/11 €2,000 €2,000 = 0.0%
Reserves 13 €89,251 €124,875 +€35,624 +39.9%
Distributable reserves 133 €89,251 €124,875 +€35,624 +39.9%
Amounts payable 17/49 €30,971 €10,924 -€20,047 -64.7%
Amounts payable within one year 42/48 €30,971 €10,924 -€20,047 -64.7%
Trade debts 44 €2,754 €739 -€2,015 -73.2%
Suppliers 440/4 €2,754 €739 -€2,015 -73.2%
Taxes, remuneration and social security 45 €28,218 €10,185 -€18,033 -63.9%
Taxes 450/3 €28,218 €10,185 -€18,033 -63.9%
Other operating charges 640/8 €427 €1,243 +€815 +190.8%
Gross operating margin 9900 €48,600 €49,662 +€1,063 +2.2%
Operating profit (loss) 9901 €48,172 €48,420 +€247 +0.5%
Financial income 75/76B €2,234 €2,478 +€244 +10.9%
Recurring financial income 75 €2,234 €2,478 +€244 +10.9%
Financial charges 65/66B €77 €150 +€74 +96.3%
Recurring financial charges 65 €77 €150 +€74 +96.3%
Profit (loss) for the period before taxes 9903 €50,329 €50,748 +€418 +0.8%
Income taxes 67/77 €14,613 €15,124 +€511 +3.5%
Profit (loss) for the period 9904 €35,716 €35,624 -€92 -0.3%
Profit (loss) for the period to be appropriated 9905 €35,716 €35,624 -€92 -0.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.