PPA 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.
PPA CONSULTING
Largest movements
- Receivables within one year -€16,448
down €16,448 (-56.1%), from €29,300 to €12,852
of which Trade receivables: -€10,315
- Cash +€10,609
up €10,609 (+35.6%), from €29,842 to €40,451
mainly Receivables within one year (+€16,448) and Net result for the year (+€9,810)
- Tangible fixed assets -€2,323
down €2,323 (-15.7%), from €14,799 to €12,475
- Reserves +€9,810
up €9,810 (+51.3%), from €19,130 to €28,940
of which Distributable reserves: +€9,810
- Profit (loss) carried forward -€7,143
down €7,143 (-37.1%), from €19,257 to €12,114
- Other debts -€5,857
down €5,857 (-29.3%), from €20,000 to €14,143
- Trade debts -€3,806
down €3,806 (-84.5%), from €4,502 to €696
- Tax, wage and social debts -€984
down €984 (-16.1%), from €6,103 to €5,119
of which Taxes: -€1,006
- Taxes +€2,463
up €2,463 (+38.6%), from €6,379 to €8,842
- Financial charges +€1,224
up €1,224 (+116%), from €1,058 to €2,282
- Gross operating margin +€1,010
up €1,010 (+4.2%), from €23,769 to €24,779
- Other operating charges -€266
down €266 (-14.0%), from €1,905 to €1,639
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 | €75,190 | €67,210 | -€7,980 | -10.6% |
| Fixed assets | 21/28 | €14,856 | €12,533 | -€2,323 | -15.6% |
| Tangible fixed assets | 22/27 | €14,799 | €12,475 | -€2,323 | -15.7% |
| Land and buildings | 22 | €8,692 | €8,392 | -€300 | -3.5% |
| Plant, machinery and equipment | 23 | €150 | - | -€150 | |
| Furniture and vehicles | 24 | €3,616 | €2,467 | -€1,149 | -31.8% |
| Other tangible fixed assets | 26 | €2,342 | €1,617 | -€725 | -31.0% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €60,334 | €54,677 | -€5,656 | -9.4% |
| Amounts receivable within one year | 40/41 | €29,300 | €12,852 | -€16,448 | -56.1% |
| Trade receivables | 40 | €19,328 | €9,013 | -€10,315 | -53.4% |
| Other amounts receivable | 41 | €9,972 | €3,840 | -€6,133 | -61.5% |
| Cash at bank and in hand | 54/58 | €29,842 | €40,451 | +€10,609 | +35.6% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,374 | +€182 | +15.3% |
| Total equity and liabilities | 10/49 | €75,190 | €67,210 | -€7,980 | -10.6% |
| Equity | 10/15 | €44,585 | €47,252 | +€2,667 | +6.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €19,130 | €28,940 | +€9,810 | +51.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €17,271 | €27,081 | +€9,810 | +56.8% |
| Profit (loss) carried forward | 14 | €19,257 | €12,114 | -€7,143 | -37.1% |
| Amounts payable | 17/49 | €30,605 | €19,958 | -€10,647 | -34.8% |
| Amounts payable within one year | 42/48 | €30,605 | €19,958 | -€10,647 | -34.8% |
| Trade debts | 44 | €4,502 | €696 | -€3,806 | -84.5% |
| Suppliers | 440/4 | €4,502 | €696 | -€3,806 | -84.5% |
| Taxes, remuneration and social security | 45 | €6,103 | €5,119 | -€984 | -16.1% |
| Taxes | 450/3 | €5,832 | €4,826 | -€1,006 | -17.2% |
| Remuneration and social security | 454/9 | €271 | €293 | +€22 | +8.1% |
| Other amounts payable | 47/48 | €20,000 | €14,143 | -€5,857 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €2,323 | +€55 | +2.4% |
| Other operating charges | 640/8 | €1,905 | €1,639 | -€266 | -14.0% |
| Gross operating margin | 9900 | €23,769 | €24,779 | +€1,010 | +4.2% |
| Operating profit (loss) | 9901 | €19,595 | €20,817 | +€1,222 | +6.2% |
| Financial income | 75/76B | €112 | €117 | +€5 | +4.2% |
| Recurring financial income | 75 | €112 | €117 | +€5 | +4.2% |
| Financial charges | 65/66B | €1,058 | €2,282 | +€1,224 | +116% |
| Recurring financial charges | 65 | €1,058 | €2,282 | +€1,224 | +116% |
| Profit (loss) for the period before taxes | 9903 | €18,650 | €18,652 | +€2 | 0.0% |
| Income taxes | 67/77 | €6,379 | €8,842 | +€2,463 | +38.6% |
| Profit (loss) for the period | 9904 | €12,271 | €9,810 | -€2,461 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,271 | €9,810 | -€2,461 | -20.1% |
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 18 October 2026 via checked.be.