PONSULTING: 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.
PONSULTING
Largest movements
- Cash -€8,306
down €8,306 (-25.8%), from €32,203 to €23,898
mainly Net result for the year (-€10,490) and Tax, wage and social debts (-€5,445)
- Deferred charges and accrued income +€4,859
up €4,859 (+3447.1%), from €141 to €5,000
- Receivables within one year -€4,157
down €4,157 (-20.1%), from €20,659 to €16,502
of which Other amounts receivable: -€4,511
- Tangible fixed assets -€706
down €706 (-27.7%), from €2,546 to €1,840
of which Furniture and vehicles: -€476
- Profit (loss) carried forward -€10,430
down €10,430 (-70.8%), from €14,735 to €4,305
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Tax, wage and social debts -€5,445
down €5,445 (-59.5%), from €9,147 to €3,703
- Other debts +€1,524
new in 2025: €1,524
- Gross operating margin -€49,351
down €49,351, from €42,369 to -€6,982
- Taxes -€6,220
down €6,220 (-70.4%), from €8,833 to €2,613
- Financial charges -€1,868
down €1,868 (-89.7%), from €2,083 to €215
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 | €55,591 | €47,281 | -€8,310 | -14.9% |
| Fixed assets | 21/28 | €2,588 | €1,882 | -€706 | -27.3% |
| Tangible fixed assets | 22/27 | €2,546 | €1,840 | -€706 | -27.7% |
| Plant, machinery and equipment | 23 | €1,880 | €1,649 | -€231 | -12.3% |
| Furniture and vehicles | 24 | €666 | €191 | -€476 | -71.4% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €53,003 | €45,400 | -€7,604 | -14.3% |
| Amounts receivable within one year | 40/41 | €20,659 | €16,502 | -€4,157 | -20.1% |
| Trade receivables | 40 | €16,149 | €16,502 | +€353 | +2.2% |
| Other amounts receivable | 41 | €4,511 | - | -€4,511 | |
| Cash at bank and in hand | 54/58 | €32,203 | €23,898 | -€8,306 | -25.8% |
| Deferred charges and accrued income | 490/1 | €141 | €5,000 | +€4,859 | +3447.1% |
| Total equity and liabilities | 10/49 | €55,591 | €47,281 | -€8,310 | -14.9% |
| Equity | 10/15 | €28,995 | €24,765 | -€4,230 | -14.6% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,735 | €4,305 | -€10,430 | -70.8% |
| Amounts payable | 17/49 | €26,596 | €22,516 | -€4,080 | -15.3% |
| Amounts payable within one year | 42/48 | €25,076 | €20,995 | -€4,080 | -16.3% |
| Trade debts | 44 | €15,928 | €15,769 | -€160 | -1.0% |
| Suppliers | 440/4 | €15,928 | €15,769 | -€160 | -1.0% |
| Taxes, remuneration and social security | 45 | €9,147 | €3,703 | -€5,445 | -59.5% |
| Taxes | 450/3 | €9,147 | €3,703 | -€5,445 | -59.5% |
| Other amounts payable | 47/48 | - | €1,524 | +€1,524 | |
| Accrued charges and deferred income | 492/3 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €937 | €706 | -€231 | -24.6% |
| Other operating charges | 640/8 | €423 | - | -€423 | |
| Gross operating margin | 9900 | €42,369 | -€6,982 | -€49,351 | |
| Operating profit (loss) | 9901 | €41,009 | -€7,689 | -€48,698 | |
| Financial income | 75/76B | €141 | €27 | -€114 | -80.7% |
| Recurring financial income | 75 | €141 | €27 | -€114 | -80.7% |
| Financial charges | 65/66B | €2,083 | €215 | -€1,868 | -89.7% |
| Recurring financial charges | 65 | €2,083 | €215 | -€1,868 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €39,067 | -€7,876 | -€46,944 | |
| Income taxes | 67/77 | €8,833 | €2,613 | -€6,220 | -70.4% |
| Profit (loss) for the period | 9904 | €30,234 | -€10,490 | -€40,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,234 | -€10,490 | -€40,724 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.