PMO 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.
PMO Consulting
Largest movements
- Cash +€11,863
up €11,863 (+22.3%), from €53,148 to €65,011
mainly Net result for the year (+€72,984) and Other debts (+€21,289)
- Receivables within one year +€2,231
up €2,231 (+4.7%), from €47,960 to €50,190
- Other debts +€21,289
up €21,289 (+6,608%), from €322 to €21,611
- Reserves -€7,016
down €7,016 (-8.7%), from €80,957 to €73,942
- Tax, wage and social debts -€3,167
down €3,167 (-20.3%), from €15,571 to €12,404
- Trade debts +€2,988
up €2,988 (+170%), from €1,757 to €4,745
- Gross operating margin -€3,201
down €3,201 (-3.2%), from €99,201 to €96,000
- Taxes +€2,600
up €2,600 (+14.9%), from €17,490 to €20,090
- Financial charges +€1,964
up €1,964 (+571%), from €344 to €2,307
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 | €101,108 | €115,201 | +€14,094 | +13.9% |
| Current assets | 29/58 | €101,108 | €115,201 | +€14,094 | +13.9% |
| Amounts receivable within one year | 40/41 | €47,960 | €50,190 | +€2,231 | +4.7% |
| Trade receivables | 40 | €47,960 | €50,190 | +€2,231 | +4.7% |
| Cash at bank and in hand | 54/58 | €53,148 | €65,011 | +€11,863 | +22.3% |
| Total equity and liabilities | 10/49 | €101,108 | €115,201 | +€14,094 | +13.9% |
| Equity | 10/15 | €83,457 | €76,442 | -€7,016 | -8.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,957 | €73,942 | -€7,016 | -8.7% |
| Distributable reserves | 133 | €80,957 | €73,942 | -€7,016 | -8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,650 | €38,760 | +€21,109 | +120% |
| Amounts payable within one year | 42/48 | €17,650 | €38,760 | +€21,109 | +120% |
| Trade debts | 44 | €1,757 | €4,745 | +€2,988 | +170% |
| Suppliers | 440/4 | €1,757 | €4,745 | +€2,988 | +170% |
| Taxes, remuneration and social security | 45 | €15,571 | €12,404 | -€3,167 | -20.3% |
| Taxes | 450/3 | €15,571 | €12,404 | -€3,167 | -20.3% |
| Other amounts payable | 47/48 | €322 | €21,611 | +€21,289 | +6,608% |
| Non-recurring operating income | 76A | €35,500 | €0 | -€35,500 | -100% |
| Other operating charges | 640/8 | €592 | €619 | +€27 | +4.6% |
| Gross operating margin | 9900 | €99,201 | €96,000 | -€3,201 | -3.2% |
| Operating profit (loss) | 9901 | €98,610 | €95,381 | -€3,229 | -3.3% |
| Financial income | 75/76B | €181 | €0 | -€181 | -100% |
| Recurring financial income | 75 | €181 | €0 | -€181 | -100% |
| Financial charges | 65/66B | €344 | €2,307 | +€1,964 | +571% |
| Recurring financial charges | 65 | €344 | €2,307 | +€1,964 | +571% |
| Profit (loss) for the period before taxes | 9903 | €98,447 | €93,074 | -€5,373 | -5.5% |
| Income taxes | 67/77 | €17,490 | €20,090 | +€2,600 | +14.9% |
| Profit (loss) for the period | 9904 | €80,957 | €72,984 | -€7,973 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,957 | €72,984 | -€7,973 | -9.8% |
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 18 October 2026 via checked.be.