PMP3 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.
PMP3 Consult
Largest movements
- Cash +€16,931
up €16,931 (+25.0%), from €67,735 to €84,666
mainly Net result for the year (+€34,232) and Receivables within one year (+€8,834)
- Tangible fixed assets +€9,746
new in 2025: €9,746
- Receivables within one year -€8,834
down €8,834 (-32.3%), from €27,347 to €18,513
of which Trade receivables: -€8,821
- Deferred charges and accrued income +€1,198
new in 2025: €1,198
- Profit (loss) carried forward +€14,820
up €14,820 (+22.2%), from €66,672 to €81,492
- Other debts +€8,696
new in 2025: €8,696
- Tax, wage and social debts -€3,607
down €3,607 (-18.6%), from €19,343 to €15,736
- Gross operating margin +€29,852
up €29,852 (+124%), from €24,156 to €54,008
- Depreciation +€7,274
new in 2025: €7,274
- Taxes +€4,484
up €4,484 (+73.6%), from €6,090 to €10,575
- Other operating charges +€603
up €603 (+72.9%), from €828 to €1,431
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 | €95,082 | €114,123 | +€19,041 | +20.0% |
| Fixed assets | 21/28 | - | €9,746 | +€9,746 | |
| Tangible fixed assets | 22/27 | - | €9,746 | +€9,746 | |
| Furniture and vehicles | 24 | - | €9,746 | +€9,746 | |
| Current assets | 29/58 | €95,082 | €104,377 | +€9,295 | +9.8% |
| Amounts receivable within one year | 40/41 | €27,347 | €18,513 | -€8,834 | -32.3% |
| Trade receivables | 40 | €27,334 | €18,513 | -€8,821 | -32.3% |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €67,735 | €84,666 | +€16,931 | +25.0% |
| Deferred charges and accrued income | 490/1 | - | €1,198 | +€1,198 | |
| Total equity and liabilities | 10/49 | €95,082 | €114,123 | +€19,041 | +20.0% |
| Equity | 10/15 | €69,172 | €83,992 | +€14,820 | +21.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,672 | €81,492 | +€14,820 | +22.2% |
| Amounts payable | 17/49 | €25,910 | €30,131 | +€4,221 | +16.3% |
| Amounts payable within one year | 42/48 | €25,910 | €30,131 | +€4,221 | +16.3% |
| Trade debts | 44 | €6,567 | €5,699 | -€868 | -13.2% |
| Suppliers | 440/4 | €6,567 | €5,699 | -€868 | -13.2% |
| Taxes, remuneration and social security | 45 | €19,343 | €15,736 | -€3,607 | -18.6% |
| Taxes | 450/3 | €19,343 | €15,736 | -€3,607 | -18.6% |
| Other amounts payable | 47/48 | - | €8,696 | +€8,696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,274 | +€7,274 | |
| Other operating charges | 640/8 | €828 | €1,431 | +€603 | +72.9% |
| Gross operating margin | 9900 | €24,156 | €54,008 | +€29,852 | +124% |
| Operating profit (loss) | 9901 | €23,329 | €45,303 | +€21,974 | +94.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €725 | €497 | -€228 | -31.5% |
| Recurring financial charges | 65 | €725 | €497 | -€228 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €22,607 | €44,806 | +€22,199 | +98.2% |
| Income taxes | 67/77 | €6,090 | €10,575 | +€4,484 | +73.6% |
| Profit (loss) for the period | 9904 | €16,517 | €34,232 | +€17,715 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €16,517 | €34,232 | +€17,715 | +107% |
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.