PMU 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.
PMU CONSULTING
Largest movements
- Cash +€12,603
up €12,603 (+87.6%), from €14,391 to €26,994
mainly Net result for the year (+€15,031) and Tax, wage and social debts (+€4,615)
- Receivables within one year +€5,819
up €5,819 (+7.7%), from €75,456 to €81,275
of which Other amounts receivable: +€5,561
- Tangible fixed assets -€1,533
down €1,533 (-54.6%), from €2,808 to €1,275
- Profit (loss) carried forward +€15,031
up €15,031 (+286%), from €5,257 to €20,289
- Tax, wage and social debts +€4,615
up €4,615 (+260%), from €1,774 to €6,389
of which Taxes: +€4,078
- Other debts -€3,476
down €3,476 (-13.3%), from €26,063 to €22,587
- Gross operating margin +€7,859
up €7,859 (+47.1%), from €16,674 to €24,533
- Taxes +€1,801
up €1,801 (+60.0%), from €3,000 to €4,801
- Financial charges -€742
down €742 (-24.6%), from €3,019 to €2,278
- Other operating charges +€563
up €563 (+49.9%), from €1,129 to €1,693
- Depreciation -€488
down €488 (-40.1%), from €1,218 to €729
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 | €92,982 | €110,684 | +€17,702 | +19.0% |
| Fixed assets | 21/28 | €2,808 | €1,275 | -€1,533 | -54.6% |
| Tangible fixed assets | 22/27 | €2,808 | €1,275 | -€1,533 | -54.6% |
| Furniture and vehicles | 24 | €2,808 | €1,275 | -€1,533 | -54.6% |
| Current assets | 29/58 | €90,174 | €109,409 | +€19,235 | +21.3% |
| Amounts receivable within one year | 40/41 | €75,456 | €81,275 | +€5,819 | +7.7% |
| Trade receivables | 40 | €7,140 | €7,398 | +€258 | +3.6% |
| Other amounts receivable | 41 | €68,316 | €73,877 | +€5,561 | +8.1% |
| Cash at bank and in hand | 54/58 | €14,391 | €26,994 | +€12,603 | +87.6% |
| Deferred charges and accrued income | 490/1 | €327 | €1,140 | +€813 | +249% |
| Total equity and liabilities | 10/49 | €92,982 | €110,684 | +€17,702 | +19.0% |
| Equity | 10/15 | €65,131 | €80,163 | +€15,031 | +23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,674 | €53,674 | = | 0.0% |
| Distributable reserves | 133 | €53,674 | €53,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,257 | €20,289 | +€15,031 | +286% |
| Amounts payable | 17/49 | €27,851 | €30,521 | +€2,670 | +9.6% |
| Amounts payable within one year | 42/48 | €27,851 | €30,060 | +€2,209 | +7.9% |
| Trade debts | 44 | €14 | €1,084 | +€1,070 | +7,566% |
| Suppliers | 440/4 | €14 | €1,084 | +€1,070 | +7,566% |
| Taxes, remuneration and social security | 45 | €1,774 | €6,389 | +€4,615 | +260% |
| Taxes | 450/3 | €724 | €4,801 | +€4,078 | +563% |
| Remuneration and social security | 454/9 | €1,050 | €1,588 | +€537 | +51.2% |
| Other amounts payable | 47/48 | €26,063 | €22,587 | -€3,476 | -13.3% |
| Accrued charges and deferred income | 492/3 | - | €462 | +€462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €729 | -€488 | -40.1% |
| Other operating charges | 640/8 | €1,129 | €1,693 | +€563 | +49.9% |
| Gross operating margin | 9900 | €16,674 | €24,533 | +€7,859 | +47.1% |
| Operating profit (loss) | 9901 | €14,327 | €22,110 | +€7,784 | +54.3% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €3,019 | €2,278 | -€742 | -24.6% |
| Recurring financial charges | 65 | €3,019 | €2,278 | -€742 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €11,337 | €19,833 | +€8,495 | +74.9% |
| Income taxes | 67/77 | €3,000 | €4,801 | +€1,801 | +60.0% |
| Profit (loss) for the period | 9904 | €8,337 | €15,031 | +€6,694 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,337 | €15,031 | +€6,694 | +80.3% |
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.