PN Consulting: 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.
PN Consulting
Largest movements
- Cash +€63,939
up €63,939 (+88.2%), from €72,467 to €136,406
mainly Net result for the year (+€53,076) and Receivables within one year (+€17,784)
- Receivables within one year -€17,784
down €17,784 (-99.9%), from €17,795 to €11
of which Trade receivables: -€17,794
- Reserves +€53,076
up €53,076 (+68.8%), from €77,101 to €130,177
- Tax, wage and social debts -€5,672
down €5,672 (-27.0%), from €21,025 to €15,352
of which Taxes: -€5,168
- Trade debts -€2,735
down €2,735 (-97.3%), from €2,811 to €76
- Gross operating margin -€28,239
down €28,239 (-29.1%), from €96,983 to €68,744
- Taxes -€4,699
down €4,699 (-23.9%), from €19,645 to €14,947
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 | €105,871 | €151,594 | +€45,723 | +43.2% |
| Fixed assets | 21/28 | €4,160 | €3,500 | -€660 | -15.9% |
| Tangible fixed assets | 22/27 | €4,160 | €3,500 | -€660 | -15.9% |
| Plant, machinery and equipment | 23 | €2,225 | €1,773 | -€452 | -20.3% |
| Other tangible fixed assets | 26 | €1,935 | €1,727 | -€208 | -10.7% |
| Current assets | 29/58 | €101,711 | €148,094 | +€46,383 | +45.6% |
| Amounts receivable within one year | 40/41 | €17,795 | €11 | -€17,784 | -99.9% |
| Trade receivables | 40 | €17,794 | €0 | -€17,794 | -100.0% |
| Other amounts receivable | 41 | €1 | €11 | +€9 | +697.7% |
| Cash at bank and in hand | 54/58 | €72,467 | €136,406 | +€63,939 | +88.2% |
| Deferred charges and accrued income | 490/1 | €11,449 | €11,677 | +€228 | +2.0% |
| Total equity and liabilities | 10/49 | €105,871 | €151,594 | +€45,723 | +43.2% |
| Equity | 10/15 | €81,101 | €134,177 | +€53,076 | +65.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €77,101 | €130,177 | +€53,076 | +68.8% |
| Distributable reserves | 133 | €77,101 | €130,177 | +€53,076 | +68.8% |
| Amounts payable | 17/49 | €24,769 | €17,417 | -€7,353 | -29.7% |
| Amounts payable within one year | 42/48 | €24,769 | €17,350 | -€7,420 | -30.0% |
| Trade debts | 44 | €2,811 | €76 | -€2,735 | -97.3% |
| Suppliers | 440/4 | €2,811 | €76 | -€2,735 | -97.3% |
| Taxes, remuneration and social security | 45 | €21,025 | €15,352 | -€5,672 | -27.0% |
| Taxes | 450/3 | €20,521 | €15,352 | -€5,168 | -25.2% |
| Remuneration and social security | 454/9 | €504 | €0 | -€504 | -100.0% |
| Other amounts payable | 47/48 | €933 | €1,921 | +€988 | +105.9% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €660 | +€482 | +270.7% |
| Gross operating margin | 9900 | €96,983 | €68,744 | -€28,239 | -29.1% |
| Operating profit (loss) | 9901 | €96,805 | €68,085 | -€28,721 | -29.7% |
| Financial charges | 65/66B | €59 | €62 | +€4 | +6.0% |
| Recurring financial charges | 65 | €59 | €62 | +€4 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €96,747 | €68,023 | -€28,724 | -29.7% |
| Income taxes | 67/77 | €19,645 | €14,947 | -€4,699 | -23.9% |
| Profit (loss) for the period | 9904 | €77,101 | €53,076 | -€24,026 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,101 | €53,076 | -€24,026 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.