PPK 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.
PPK Consulting
Largest movements
- Intangible fixed assets +€80,079
new in 2025: €80,079
- Tangible fixed assets +€39,898
new in 2025: €39,898
of which Furniture and vehicles: +€26,663
- Cash -€13,000
down €13,000 (-15.0%), from €86,432 to €73,433
mainly Investment in fixed assets (net) (-€137,390) and Deferred charges and accrued income (-€4,769)
- Financial fixed assets +€9,720
new in 2025: €9,720
- Receivables within one year -€8,924
down €8,924 (-61.9%), from €14,417 to €5,493
of which Trade receivables: -€7,804
- Debts after one year +€67,083
new in 2025: €67,083
- Trade debts +€22,361
up €22,361 (+3212.8%), from €696 to €23,057
- Tax, wage and social debts +€9,274
up €9,274 (+199.4%), from €4,651 to €13,926
of which Remuneration and social security: +€10,708
- Current portion of long-term debt +€8,095
new in 2025: €8,095
- Reserves +€5,881
up €5,881 (+6.3%), from €92,812 to €98,694
- Gross operating margin -€27,188
down €27,188 (-45.1%), from €60,262 to €33,075
- Staff costs +€13,722
new in 2025: €13,722
- Taxes -€10,375
down €10,375 (-84.7%), from €12,243 to €1,868
- Depreciation +€7,693
new in 2025: €7,693
- Financial charges +€1,192
up €1,192 (+1140.7%), from €105 to €1,297
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 | €100,905 | €215,479 | +€114,575 | +113.5% |
| Fixed assets | 21/28 | - | €129,697 | +€129,697 | |
| Intangible fixed assets | 21 | - | €80,079 | +€80,079 | |
| Tangible fixed assets | 22/27 | - | €39,898 | +€39,898 | |
| Furniture and vehicles | 24 | - | €26,663 | +€26,663 | |
| Other tangible fixed assets | 26 | - | €13,235 | +€13,235 | |
| Financial fixed assets | 28 | - | €9,720 | +€9,720 | |
| Current assets | 29/58 | €100,905 | €85,782 | -€15,122 | -15.0% |
| Stocks and contracts in progress | 3 | - | €2,032 | +€2,032 | |
| Stocks | 30/36 | - | €2,032 | +€2,032 | |
| Amounts receivable within one year | 40/41 | €14,417 | €5,493 | -€8,924 | -61.9% |
| Trade receivables | 40 | €12,501 | €4,697 | -€7,804 | -62.4% |
| Other amounts receivable | 41 | €1,916 | €796 | -€1,120 | -58.5% |
| Cash at bank and in hand | 54/58 | €86,432 | €73,433 | -€13,000 | -15.0% |
| Deferred charges and accrued income | 490/1 | €55 | €4,824 | +€4,769 | +8706.4% |
| Total equity and liabilities | 10/49 | €100,905 | €215,479 | +€114,575 | +113.5% |
| Equity | 10/15 | €92,932 | €98,814 | +€5,881 | +6.3% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €92,812 | €98,694 | +€5,881 | +6.3% |
| Distributable reserves | 133 | €92,812 | €98,694 | +€5,881 | +6.3% |
| Amounts payable | 17/49 | €7,972 | €116,665 | +€108,693 | +1363.4% |
| Amounts payable after more than one year | 17 | - | €67,083 | +€67,083 | |
| Financial debts | 170/4 | - | €67,083 | +€67,083 | |
| Amounts payable within one year | 42/48 | €6,147 | €47,394 | +€41,247 | +671.0% |
| Current portion of amounts payable after more than one year | 42 | - | €8,095 | +€8,095 | |
| Trade debts | 44 | €696 | €23,057 | +€22,361 | +3212.8% |
| Suppliers | 440/4 | €696 | €23,057 | +€22,361 | +3212.8% |
| Taxes, remuneration and social security | 45 | €4,651 | €13,926 | +€9,274 | +199.4% |
| Taxes | 450/3 | €4,651 | €3,217 | -€1,434 | -30.8% |
| Remuneration and social security | 454/9 | - | €10,708 | +€10,708 | |
| Other amounts payable | 47/48 | €800 | €2,317 | +€1,517 | +189.6% |
| Accrued charges and deferred income | 492/3 | €1,825 | €2,188 | +€363 | +19.9% |
| Remuneration, social security and pensions | 62 | - | €13,722 | +€13,722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,693 | +€7,693 | |
| Other operating charges | 640/8 | €1,432 | €1,786 | +€354 | +24.8% |
| Gross operating margin | 9900 | €60,262 | €33,075 | -€27,188 | -45.1% |
| Operating profit (loss) | 9901 | €58,831 | €9,874 | -€48,957 | -83.2% |
| Financial income | 75/76B | €55 | €6 | -€49 | -89.4% |
| Recurring financial income | 75 | €55 | €6 | -€49 | -89.4% |
| Financial charges | 65/66B | €105 | €1,297 | +€1,192 | +1140.7% |
| Recurring financial charges | 65 | €105 | €1,297 | +€1,192 | +1140.7% |
| Profit (loss) for the period before taxes | 9903 | €58,781 | €8,583 | -€50,198 | -85.4% |
| Income taxes | 67/77 | €12,243 | €1,868 | -€10,375 | -84.7% |
| Profit (loss) for the period | 9904 | €46,538 | €6,714 | -€39,823 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,538 | €6,714 | -€39,823 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.