PMS CONSULT: what changed
Two fiscal 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.
PMS CONSULT
Largest movements
- Receivables within one year +€12,895
up €12,895 (+22.2%), from €58,090 to €70,985
- Cash +€7,432
up €7,432 (+15.6%), from €47,644 to €55,076
mainly Net result for the year (+€20,664) and Current portion of long-term debt (+€1)
- Reserves +€20,664
up €20,664 (+23.3%), from €88,683 to €109,347
of which Distributable reserves: +€20,664
- Gross operating margin -€3,836
down €3,836 (-11.5%), from €33,225 to €29,390
- Financial income +€3,764
new in 2025: €3,764
- Taxes +€1,258
up €1,258 (+12.2%), from €10,305 to €11,563
- Other operating charges +€361
up €361 (+83.4%), from €432 to €793
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.
Cash bridge derived
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 | €105,733 | €126,061 | +€20,327 | +19.2% |
| Current assets | 29/58 | €105,733 | €126,061 | +€20,327 | +19.2% |
| Amounts receivable within one year | 40/41 | €58,090 | €70,985 | +€12,895 | +22.2% |
| Other amounts receivable | 41 | €58,090 | €70,985 | +€12,895 | +22.2% |
| Cash at bank and in hand | 54/58 | €47,644 | €55,076 | +€7,432 | +15.6% |
| Total equity and liabilities | 10/49 | €105,733 | €126,061 | +€20,327 | +19.2% |
| Equity | 10/15 | €94,883 | €115,547 | +€20,664 | +21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €88,683 | €109,347 | +€20,664 | +23.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €86,823 | €107,487 | +€20,664 | +23.8% |
| Amounts payable | 17/49 | €10,850 | €10,514 | -€336 | -3.1% |
| Amounts payable within one year | 42/48 | €10,850 | €10,514 | -€336 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €509 | €510 | +€1 | +0.2% |
| Taxes, remuneration and social security | 45 | €10,341 | €10,004 | -€337 | -3.3% |
| Taxes | 450/3 | €10,341 | €10,004 | -€337 | -3.3% |
| Other operating charges | 640/8 | €432 | €793 | +€361 | +83.4% |
| Gross operating margin | 9900 | €33,225 | €29,390 | -€3,836 | -11.5% |
| Operating profit (loss) | 9901 | €32,793 | €28,597 | -€4,196 | -12.8% |
| Financial income | 75/76B | - | €3,764 | +€3,764 | |
| Recurring financial income | 75 | - | €3,764 | +€3,764 | |
| Financial charges | 65/66B | €117 | €133 | +€16 | +14.1% |
| Recurring financial charges | 65 | €117 | €133 | +€16 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €32,676 | €32,227 | -€449 | -1.4% |
| Income taxes | 67/77 | €10,305 | €11,563 | +€1,258 | +12.2% |
| Profit (loss) for the period | 9904 | €22,371 | €20,664 | -€1,707 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,371 | €20,664 | -€1,707 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.