PMR 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.
PMR CONSULTING
Largest movements
- Current investments +€51,039
new in 2025: €51,039
- Receivables within one year +€19,534
up €19,534 (+150%), from €13,021 to €32,555
of which Trade receivables: +€20,406
- Cash -€19,012
down €19,012 (-12.7%), from €149,400 to €130,388
mainly Contributions, distributions and other (-€54,115) and Current investments (-€51,039)
- Tangible fixed assets -€14,105
down €14,105 (-10.8%), from €130,045 to €115,940
of which Land and buildings: -€12,177
- Other debts +€57,564
up €57,564 (+6,205%), from €928 to €58,492
- Reserves -€12,115
down €12,115 (-8.8%), from €137,511 to €125,396
- Tax, wage and social debts -€7,831
down €7,831 (-38.9%), from €20,126 to €12,295
of which Taxes: -€5,939
- Turnover -€153,432
no longer reported in 2025 (was €153,432)
- Purchases and services -€91,590
no longer reported in 2025 (was €91,590)
- Gross operating margin -€14,359
down €14,359 (-18.1%), from €79,203 to €64,844
- Taxes -€11,762
down €11,762 (-74.9%), from €15,702 to €3,940
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 | €310,446 | €347,700 | +€37,254 | +12.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €130,045 | €115,940 | -€14,105 | -10.8% |
| Tangible fixed assets | 22/27 | €130,045 | €115,940 | -€14,105 | -10.8% |
| Land and buildings | 22 | €117,752 | €105,575 | -€12,177 | -10.3% |
| Plant, machinery and equipment | 23 | €8,496 | €6,130 | -€2,367 | -27.9% |
| Furniture and vehicles | 24 | €3,796 | €4,234 | +€438 | +11.5% |
| Current assets | 29/58 | €180,401 | €231,761 | +€51,359 | +28.5% |
| Stocks and contracts in progress | 3 | €15,206 | €15,155 | -€52 | -0.3% |
| Stocks | 30/36 | €15,206 | €15,155 | -€52 | -0.3% |
| Amounts receivable within one year | 40/41 | €13,021 | €32,555 | +€19,534 | +150% |
| Trade receivables | 40 | €9,640 | €30,045 | +€20,406 | +212% |
| Other amounts receivable | 41 | €3,381 | €2,510 | -€871 | -25.8% |
| Current investments | 50/53 | - | €51,039 | +€51,039 | |
| Cash at bank and in hand | 54/58 | €149,400 | €130,388 | -€19,012 | -12.7% |
| Deferred charges and accrued income | 490/1 | €2,774 | €2,623 | -€151 | -5.4% |
| Total equity and liabilities | 10/49 | €310,446 | €347,700 | +€37,254 | +12.0% |
| Equity | 10/15 | €288,847 | €276,821 | -€12,026 | -4.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €137,511 | €125,396 | -€12,115 | -8.8% |
| Distributable reserves | 133 | €137,511 | €125,396 | -€12,115 | -8.8% |
| Profit (loss) carried forward | 14 | €130,876 | €130,965 | +€89 | +0.1% |
| Amounts payable | 17/49 | €21,599 | €70,879 | +€49,280 | +228% |
| Amounts payable within one year | 42/48 | €21,599 | €70,850 | +€49,251 | +228% |
| Current portion of amounts payable after more than one year | 42 | €545 | - | -€545 | |
| Trade debts | 44 | €0 | €63 | +€63 | |
| Suppliers | 440/4 | - | €63 | +€63 | |
| Taxes, remuneration and social security | 45 | €20,126 | €12,295 | -€7,831 | -38.9% |
| Taxes | 450/3 | €18,234 | €12,295 | -€5,939 | -32.6% |
| Remuneration and social security | 454/9 | €1,892 | - | -€1,892 | |
| Other amounts payable | 47/48 | €928 | €58,492 | +€57,564 | +6,205% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Turnover | 70 | €153,432 | - | -€153,432 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,590 | - | -€91,590 | |
| Remuneration, social security and pensions | 62 | -€89 | - | +€89 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,825 | €17,161 | +€1,336 | +8.4% |
| Other operating charges | 640/8 | €2,846 | €2,558 | -€288 | -10.1% |
| Gross operating margin | 9900 | €79,203 | €64,844 | -€14,359 | -18.1% |
| Operating profit (loss) | 9901 | €60,621 | €45,125 | -€15,496 | -25.6% |
| Financial income | 75/76B | €400 | €1,170 | +€769 | +192% |
| Recurring financial income | 75 | €400 | €1,170 | +€769 | +192% |
| Financial charges | 65/66B | €173 | €265 | +€92 | +53.0% |
| Recurring financial charges | 65 | €173 | €265 | +€92 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €60,848 | €46,029 | -€14,819 | -24.4% |
| Income taxes | 67/77 | €15,702 | €3,940 | -€11,762 | -74.9% |
| Profit (loss) for the period | 9904 | €45,146 | €42,089 | -€3,057 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,146 | €42,089 | -€3,057 | -6.8% |
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.