PNL 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.
PNL CONSULTING
Largest movements
- Tangible fixed assets +€6,377
up €6,377 (+2.5%), from €257,840 to €264,216
of which Plant, machinery and equipment: +€7,004
- Other debts +€6,642
up €6,642 (+3.7%), from €178,337 to €184,978
- Depreciation +€4,653
up €4,653 (+61.7%), from €7,544 to €12,197
- Financial charges -€1,616
down €1,616 (-87.2%), from €1,852 to €236
- Gross operating margin +€1,333
up €1,333 (+10.3%), from €12,918 to €14,250
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,801 | €292,703 | +€6,902 | +2.4% |
| Fixed assets | 21/28 | €257,840 | €264,216 | +€6,377 | +2.5% |
| Tangible fixed assets | 22/27 | €257,840 | €264,216 | +€6,377 | +2.5% |
| Land and buildings | 22 | €78,685 | €78,650 | -€35 | 0.0% |
| Plant, machinery and equipment | 23 | €31,940 | €38,944 | +€7,004 | +21.9% |
| Furniture and vehicles | 24 | €2,170 | €1,578 | -€592 | -27.3% |
| Other tangible fixed assets | 26 | €145,044 | €145,044 | = | 0.0% |
| Current assets | 29/58 | €27,961 | €28,487 | +€525 | +1.9% |
| Amounts receivable within one year | 40/41 | €25,750 | €25,953 | +€203 | +0.8% |
| Trade receivables | 40 | €23,654 | €23,857 | +€203 | +0.9% |
| Other amounts receivable | 41 | €2,096 | €2,096 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,211 | €2,523 | +€311 | +14.1% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €285,801 | €292,703 | +€6,902 | +2.4% |
| Equity | 10/15 | €51,021 | €50,156 | -€865 | -1.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €9,094 | €9,094 | = | 0.0% |
| Distributable reserves | 133 | €9,094 | €9,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,073 | -€58,939 | -€865 | -1.5% |
| Amounts payable | 17/49 | €234,780 | €242,547 | +€7,767 | +3.3% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €184,780 | €192,542 | +€7,762 | +4.2% |
| Trade debts | 44 | €5,486 | €6,637 | +€1,151 | +21.0% |
| Suppliers | 440/4 | €5,486 | €6,637 | +€1,151 | +21.0% |
| Taxes, remuneration and social security | 45 | €956 | €926 | -€30 | -3.1% |
| Taxes | 450/3 | €956 | €926 | -€30 | -3.1% |
| Other amounts payable | 47/48 | €178,337 | €184,978 | +€6,642 | +3.7% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,544 | €12,197 | +€4,653 | +61.7% |
| Other operating charges | 640/8 | €2,585 | €2,480 | -€105 | -4.1% |
| Gross operating margin | 9900 | €12,918 | €14,250 | +€1,333 | +10.3% |
| Operating profit (loss) | 9901 | €2,789 | -€426 | -€3,215 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -32.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -32.1% |
| Financial charges | 65/66B | €1,852 | €236 | -€1,616 | -87.2% |
| Recurring financial charges | 65 | €1,852 | €236 | -€1,616 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €937 | -€662 | -€1,599 | |
| Income taxes | 67/77 | €197 | €204 | +€6 | +3.1% |
| Profit (loss) for the period | 9904 | €740 | -€865 | -€1,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €740 | -€865 | -€1,606 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.