PO 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.
PO Consulting
Largest movements
- Intangible fixed assets -€6,600
down €6,600 (-10.5%), from €63,071 to €56,471
- Cash +€4,862
up €4,862 (+219%), from €2,216 to €7,078
mainly Net result for the year (+€12,783) and Advances received (+€10,648)
- Other debts -€25,826
down €25,826 (-88.9%), from €29,035 to €3,209
- Reserves +€12,783
up €12,783 (+59.5%), from €21,491 to €34,274
- Advances received +€10,648
new in 2025: €10,648
- Tax, wage and social debts -€6,958
down €6,958 (-53.6%), from €12,975 to €6,017
- Trade debts +€6,286
up €6,286 (+236%), from €2,659 to €8,944
- Gross operating margin -€8,235
down €8,235 (-24.9%), from €33,139 to €24,904
- Depreciation +€3,671
up €3,671 (+125%), from €2,929 to €6,600
- Taxes -€2,457
down €2,457 (-34.6%), from €7,099 to €4,642
- Other operating charges -€799
down €799 (-52.9%), from €1,511 to €712
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 | €67,160 | €65,779 | -€1,381 | -2.1% |
| Fixed assets | 21/28 | €63,071 | €56,471 | -€6,600 | -10.5% |
| Intangible fixed assets | 21 | €63,071 | €56,471 | -€6,600 | -10.5% |
| Current assets | 29/58 | €4,089 | €9,309 | +€5,219 | +128% |
| Amounts receivable within one year | 40/41 | €1,873 | €2,231 | +€358 | +19.1% |
| Trade receivables | 40 | €1,873 | €1,873 | = | 0.0% |
| Other amounts receivable | 41 | - | €358 | +€358 | |
| Cash at bank and in hand | 54/58 | €2,216 | €7,078 | +€4,862 | +219% |
| Total equity and liabilities | 10/49 | €67,160 | €65,779 | -€1,381 | -2.1% |
| Equity | 10/15 | €22,491 | €35,274 | +€12,783 | +56.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,491 | €34,274 | +€12,783 | +59.5% |
| Distributable reserves | 133 | €21,491 | €34,274 | +€12,783 | +59.5% |
| Amounts payable | 17/49 | €44,669 | €30,505 | -€14,164 | -31.7% |
| Amounts payable within one year | 42/48 | €44,669 | €30,505 | -€14,164 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,686 | +€1,686 | |
| Trade debts | 44 | €2,659 | €8,944 | +€6,286 | +236% |
| Suppliers | 440/4 | €2,659 | €8,944 | +€6,286 | +236% |
| Advances received on contracts in progress | 46 | - | €10,648 | +€10,648 | |
| Taxes, remuneration and social security | 45 | €12,975 | €6,017 | -€6,958 | -53.6% |
| Taxes | 450/3 | €12,975 | €6,017 | -€6,958 | -53.6% |
| Other amounts payable | 47/48 | €29,035 | €3,209 | -€25,826 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,929 | €6,600 | +€3,671 | +125% |
| Other operating charges | 640/8 | €1,511 | €712 | -€799 | -52.9% |
| Gross operating margin | 9900 | €33,139 | €24,904 | -€8,235 | -24.9% |
| Operating profit (loss) | 9901 | €28,698 | €17,592 | -€11,107 | -38.7% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100% |
| Financial charges | 65/66B | €134 | €166 | +€32 | +23.9% |
| Recurring financial charges | 65 | €134 | €166 | +€32 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €28,590 | €17,426 | -€11,165 | -39.1% |
| Income taxes | 67/77 | €7,099 | €4,642 | -€2,457 | -34.6% |
| Profit (loss) for the period | 9904 | €21,491 | €12,783 | -€8,708 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,491 | €12,783 | -€8,708 | -40.5% |
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 31 October 2026 via checked.be.