PMP MANAGEMENT: 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.
What changed
PMP MANAGEMENT
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€263,132
2024 · €279,963-€16,832
Equity
€3.7m
2024 · €3.5m+€263,132
Cash
€5,005
2024 · €0+€5,005
Balance sheet total
€4.2m
2024 · €4.0m+€192,088
Largest movements
Assets
- Receivables within one year +€116,236
up €116,236 (+21.5%), from €541,059 to €657,295
of which Trade receivables: +€148,419
- Tangible fixed assets +€55,777
up €55,777 (+106%), from €52,392 to €108,168
of which Other tangible fixed assets: +€32,714
Equity and liabilities
- Profit (loss) carried forward +€263,132
up €263,132 (+10.9%), from €2.4m to €2.7m
- Tax, wage and social debts +€76,863
up €76,863 (+77.4%), from €99,367 to €176,229
of which Taxes: +€53,598
- Other debts -€69,419
down €69,419 (-28.6%), from €242,342 to €172,924
- Current portion of long-term debt -€56,745
down €56,745 (-54.0%), from €105,138 to €48,393
- Debts after one year -€48,393
down €48,393 (-100%), from €48,393 to €0
Income statement
- Staff costs +€18,450
up €18,450 (+9.1%), from €203,718 to €222,169
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.
Result 2024
€279,963
Other operating income
-€2,191
Services and other goods
+€1,275
Staff costs
-€18,450
Depreciation
-€1,769
Other operating charges
-€1,171
Financial income
+€910
Financial charges
+€2,602
Taxes
+€1,961
Result 2025
€263,132
raises the resultlowers the result
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.
From operations
+€206,230
Investment
-€74,830
Financing
-€126,395
Cash 2024
€0
From operations (derived)
+€206,230
Net result for the year
+€263,132
Depreciation
+€9,053
Receivables within one year
-€116,236
Deferred charges and accrued income
-€5,070
Trade debts
+€47,997
Tax, wage and social debts
+€76,863
Other debts
-€69,419
Accrued charges and deferred income
-€90
Investment (derived)
-€74,830
Investment in fixed assets (net)
-€74,830
Financing
-€126,395
Debts after one year
-€48,393
Current portion of long-term debt
-€56,745
Short-term financial debts
-€21,257
Cash 2025
€5,005
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,022,911 | €4,214,999 | +€192,088 | +4.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,478,642 | €3,544,418 | +€65,777 | +1.9% |
| Tangible fixed assets | 22/27 | €52,392 | €108,168 | +€55,777 | +106% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €21,463 | €44,526 | +€23,063 | +107% |
| Other tangible fixed assets | 26 | €30,929 | €63,643 | +€32,714 | +106% |
| Financial fixed assets | 28 | €3,426,250 | €3,436,250 | +€10,000 | +0.3% |
| Affiliated companies | 280/1 | €3,426,250 | €3,436,250 | +€10,000 | +0.3% |
| Participating interests | 280 | €3,426,250 | €3,436,250 | +€10,000 | +0.3% |
| Current assets | 29/58 | €544,269 | €670,581 | +€126,312 | +23.2% |
| Amounts receivable within one year | 40/41 | €541,059 | €657,295 | +€116,236 | +21.5% |
| Trade receivables | 40 | €57,409 | €205,828 | +€148,419 | +259% |
| Other amounts receivable | 41 | €483,650 | €451,467 | -€32,183 | -6.7% |
| Cash at bank and in hand | 54/58 | €0 | €5,005 | +€5,005 | |
| Deferred charges and accrued income | 490/1 | €3,210 | €8,280 | +€5,070 | +158% |
| Total equity and liabilities | 10/49 | €4,022,911 | €4,214,999 | +€192,088 | +4.8% |
| Equity | 10/15 | €3,453,347 | €3,716,478 | +€263,132 | +7.6% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €495,000 | €495,000 | = | 0.0% |
| Distributable reserves | 133 | €495,000 | €495,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,408,347 | €2,671,478 | +€263,132 | +10.9% |
| Amounts payable | 17/49 | €569,564 | €498,520 | -€71,043 | -12.5% |
| Amounts payable after more than one year | 17 | €48,393 | €0 | -€48,393 | -100% |
| Financial debts | 170/4 | €48,393 | €0 | -€48,393 | -100% |
| Credit institutions | 173 | €48,393 | €0 | -€48,393 | -100% |
| Amounts payable within one year | 42/48 | €521,081 | €498,520 | -€22,561 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €105,138 | €48,393 | -€56,745 | -54.0% |
| Financial debts | 43 | €21,257 | - | -€21,257 | |
| Credit institutions | 430/8 | €21,257 | - | -€21,257 | |
| Trade debts | 44 | €52,978 | €100,974 | +€47,997 | +90.6% |
| Suppliers | 440/4 | €52,978 | €100,974 | +€47,997 | +90.6% |
| Taxes, remuneration and social security | 45 | €99,367 | €176,229 | +€76,863 | +77.4% |
| Taxes | 450/3 | €99,156 | €152,754 | +€53,598 | +54.1% |
| Remuneration and social security | 454/9 | €211 | €23,475 | +€23,264 | +11,031% |
| Other amounts payable | 47/48 | €242,342 | €172,924 | -€69,419 | -28.6% |
| Accrued charges and deferred income | 492/3 | €90 | €0 | -€90 | -100% |
| Operating income | 70/76A | €911,753 | €909,562 | -€2,191 | -0.2% |
| Turnover | 70 | €876,000 | €876,000 | = | 0.0% |
| Other operating income | 74 | €35,753 | €33,562 | -€2,191 | -6.1% |
| Operating charges | 60/66A | €531,471 | €551,585 | +€20,114 | +3.8% |
| Services and other goods | 61 | €317,885 | €316,609 | -€1,275 | -0.4% |
| Remuneration, social security and pensions | 62 | €203,718 | €222,169 | +€18,450 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,284 | €9,053 | +€1,769 | +24.3% |
| Other operating charges | 640/8 | €2,584 | €3,754 | +€1,171 | +45.3% |
| Operating profit (loss) | 9901 | €380,282 | €357,977 | -€22,306 | -5.9% |
| Financial income | 75/76B | €29 | €939 | +€910 | +3,162% |
| Recurring financial income | 75 | €29 | €939 | +€910 | +3,162% |
| Income from current assets | 751 | €29 | €939 | +€910 | +3,162% |
| Financial charges | 65/66B | €6,134 | €3,532 | -€2,602 | -42.4% |
| Recurring financial charges | 65 | €6,134 | €3,532 | -€2,602 | -42.4% |
| Debt charges | 650 | €5,451 | €3,136 | -€2,315 | -42.5% |
| Other financial charges | 652/9 | €683 | €396 | -€287 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €374,177 | €355,384 | -€18,793 | -5.0% |
| Income taxes | 67/77 | €94,213 | €92,252 | -€1,961 | -2.1% |
| Taxes | 670/3 | €95,628 | €92,252 | -€3,376 | -3.5% |
| Tax adjustments and reversals of tax provisions | 77 | €1,415 | - | -€1,415 | |
| Profit (loss) for the period | 9904 | €279,963 | €263,132 | -€16,832 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €279,963 | €263,132 | -€16,832 | -6.0% |
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.