PMN 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.
PMN CONSULT
Largest movements
- Cash -€6,456
down €6,456 (-43.2%), from €14,947 to €8,491
mainly Contributions, distributions and other (-€6,800) and Net result for the year (-€4,145)
- Receivables within one year -€942
down €942 (-9.0%), from €10,498 to €9,557
of which Trade receivables: -€2,785
- Deferred charges and accrued income +€596
up €596 (+211%), from €283 to €878
- Reserves -€6,800
down €6,800 (-52.1%), from €13,060 to €6,260
- Profit (loss) carried forward -€4,145
down €4,145 (-32.0%), from -€12,939 to -€17,084
- Trade debts +€2,186
up €2,186 (+115%), from €1,898 to €4,084
- Other debts +€1,425
up €1,425 (+28.3%), from €5,035 to €6,460
- Gross operating margin -€7,722
down €7,722, from €5,236 to -€2,486
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 | €26,981 | €19,710 | -€7,271 | -26.9% |
| Formation expenses | 20 | €809 | €600 | -€209 | -25.9% |
| Fixed assets | 21/28 | €445 | €185 | -€260 | -58.4% |
| Tangible fixed assets | 22/27 | €445 | €185 | -€260 | -58.4% |
| Furniture and vehicles | 24 | €445 | €185 | -€260 | -58.4% |
| Current assets | 29/58 | €25,728 | €18,926 | -€6,802 | -26.4% |
| Amounts receivable within one year | 40/41 | €10,498 | €9,557 | -€942 | -9.0% |
| Trade receivables | 40 | €5,448 | €2,664 | -€2,785 | -51.1% |
| Other amounts receivable | 41 | €5,050 | €6,893 | +€1,843 | +36.5% |
| Cash at bank and in hand | 54/58 | €14,947 | €8,491 | -€6,456 | -43.2% |
| Deferred charges and accrued income | 490/1 | €283 | €878 | +€596 | +211% |
| Total equity and liabilities | 10/49 | €26,981 | €19,710 | -€7,271 | -26.9% |
| Equity | 10/15 | €18,721 | €7,776 | -€10,945 | -58.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,060 | €6,260 | -€6,800 | -52.1% |
| Distributable reserves | 133 | €13,060 | €6,260 | -€6,800 | -52.1% |
| Profit (loss) carried forward | 14 | -€12,939 | -€17,084 | -€4,145 | -32.0% |
| Amounts payable | 17/49 | €8,260 | €11,934 | +€3,674 | +44.5% |
| Amounts payable within one year | 42/48 | €8,260 | €11,934 | +€3,674 | +44.5% |
| Trade debts | 44 | €1,898 | €4,084 | +€2,186 | +115% |
| Suppliers | 440/4 | €1,898 | €4,084 | +€2,186 | +115% |
| Taxes, remuneration and social security | 45 | €1,328 | €1,390 | +€63 | +4.7% |
| Taxes | 450/3 | €1,328 | €1,390 | +€63 | +4.7% |
| Other amounts payable | 47/48 | €5,035 | €6,460 | +€1,425 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €469 | +€32 | +7.4% |
| Other operating charges | 640/8 | €606 | €626 | +€20 | +3.4% |
| Gross operating margin | 9900 | €5,236 | -€2,486 | -€7,722 | |
| Operating profit (loss) | 9901 | €4,193 | -€3,582 | -€7,775 | |
| Financial charges | 65/66B | €62 | €45 | -€17 | -27.6% |
| Recurring financial charges | 65 | €62 | €45 | -€17 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €4,131 | -€3,627 | -€7,758 | |
| Income taxes | 67/77 | €522 | €518 | -€3 | -0.6% |
| Profit (loss) for the period | 9904 | €3,610 | -€4,145 | -€7,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,610 | -€4,145 | -€7,755 |
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 15 October 2026 via checked.be.