Pneumo 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.
Pneumo Consult
Largest movements
- Receivables within one year +€163,021
up €163,021 (+1164.9%), from €13,995 to €177,016
of which Other amounts receivable: +€136,941
- Deferred charges and accrued income +€97,216
up €97,216 (+2843.3%), from €3,419 to €100,635
- Cash -€63,001
down €63,001 (-30.4%), from €207,302 to €144,301
mainly Receivables within one year (-€163,021) and Contributions, distributions and other (-€162,182)
- Tangible fixed assets +€17,707
up €17,707 (+16.7%), from €106,040 to €123,747
of which Furniture and vehicles: +€21,349
- Other debts +€155,763
up €155,763 (+2426.4%), from €6,420 to €162,182
- Tax, wage and social debts +€57,959
up €57,959 (+699.6%), from €8,285 to €66,244
of which Taxes: +€58,983
- Debts after one year -€10,155
down €10,155 (-62.5%), from €16,260 to €6,105
- Reserves +€10,118
up €10,118 (+3.9%), from €262,262 to €272,380
of which Distributable reserves: +€10,118
- Gross operating margin +€180,193
up €180,193 (+154.2%), from €116,889 to €297,081
- Taxes +€55,265
up €55,265 (+218.8%), from €25,261 to €80,526
- Depreciation +€13,811
up €13,811 (+46.3%), from €29,849 to €43,659
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 | €332,334 | €546,848 | +€214,513 | +64.5% |
| Fixed assets | 21/28 | €107,618 | €124,896 | +€17,278 | +16.1% |
| Intangible fixed assets | 21 | €1,528 | €1,098 | -€429 | -28.1% |
| Tangible fixed assets | 22/27 | €106,040 | €123,747 | +€17,707 | +16.7% |
| Land and buildings | 22 | €22,402 | €19,206 | -€3,195 | -14.3% |
| Plant, machinery and equipment | 23 | €573 | €127 | -€446 | -77.8% |
| Furniture and vehicles | 24 | €83,066 | €104,414 | +€21,349 | +25.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €224,716 | €421,952 | +€197,236 | +87.8% |
| Amounts receivable within one year | 40/41 | €13,995 | €177,016 | +€163,021 | +1164.9% |
| Trade receivables | 40 | €140 | €26,220 | +€26,080 | +18603.1% |
| Other amounts receivable | 41 | €13,855 | €150,796 | +€136,941 | +988.4% |
| Cash at bank and in hand | 54/58 | €207,302 | €144,301 | -€63,001 | -30.4% |
| Deferred charges and accrued income | 490/1 | €3,419 | €100,635 | +€97,216 | +2843.3% |
| Total equity and liabilities | 10/49 | €332,334 | €546,848 | +€214,513 | +64.5% |
| Equity | 10/15 | €287,943 | €298,061 | +€10,118 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €262,262 | €272,380 | +€10,118 | +3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €260,402 | €270,520 | +€10,118 | +3.9% |
| Profit (loss) carried forward | 14 | €13,281 | €13,281 | = | 0.0% |
| Amounts payable | 17/49 | €44,391 | €248,786 | +€204,395 | +460.4% |
| Amounts payable after more than one year | 17 | €16,260 | €6,105 | -€10,155 | -62.5% |
| Financial debts | 170/4 | €16,260 | €6,105 | -€10,155 | -62.5% |
| Amounts payable within one year | 42/48 | €28,131 | €242,681 | +€214,550 | +762.7% |
| Current portion of amounts payable after more than one year | 42 | €11,295 | €10,155 | -€1,139 | -10.1% |
| Trade debts | 44 | €2,132 | €4,099 | +€1,968 | +92.3% |
| Suppliers | 440/4 | €2,132 | €4,099 | +€1,968 | +92.3% |
| Taxes, remuneration and social security | 45 | €8,285 | €66,244 | +€57,959 | +699.6% |
| Taxes | 450/3 | €7,261 | €66,244 | +€58,983 | +812.3% |
| Remuneration and social security | 454/9 | €1,024 | - | -€1,024 | |
| Other amounts payable | 47/48 | €6,420 | €162,182 | +€155,763 | +2426.4% |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,849 | €43,659 | +€13,811 | +46.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €116,889 | €297,081 | +€180,193 | +154.2% |
| Operating profit (loss) | 9901 | €86,652 | €253,022 | +€166,370 | +192.0% |
| Financial income | 75/76B | €1,112 | €1,098 | -€14 | -1.2% |
| Recurring financial income | 75 | €1,112 | €1,098 | -€14 | -1.2% |
| Financial charges | 65/66B | €1,219 | €1,294 | +€75 | +6.1% |
| Recurring financial charges | 65 | €1,219 | €1,294 | +€75 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €86,545 | €252,827 | +€166,282 | +192.1% |
| Income taxes | 67/77 | €25,261 | €80,526 | +€55,265 | +218.8% |
| Profit (loss) for the period | 9904 | €61,284 | €172,301 | +€111,017 | +181.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,284 | €172,301 | +€111,017 | +181.2% |
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 10 October 2026 via checked.be.