PPS-CONSULT: 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.
PPS-CONSULT
Largest movements
- Cash -€36,635
down €36,635 (-99.2%), from €36,918 to €282
mainly Contributions, distributions and other (-€25,200) and Receivables within one year (-€20,115)
- Receivables within one year +€20,115
up €20,115 (+56.9%), from €35,371 to €55,486
of which Trade receivables: +€14,539
- Receivables after one year -€15,557
down €15,557 (-43.5%), from €35,750 to €20,193
- Tangible fixed assets -€9,377
down €9,377 (-2.4%), from €388,589 to €379,212
of which Land and buildings: -€9,122
- Reserves -€21,027
down €21,027 (-9.1%), from €231,052 to €210,026
of which Distributable reserves: -€17,700
- Short-term financial debts +€16,750
up €16,750, from €0 to €16,750
of which Other loans: +€16,750
- Accrued charges and deferred income -€16,660
down €16,660 (-100.0%), from €16,660 to €0
- Debts after one year -€15,004
down €15,004 (-20.4%), from €73,658 to €58,654
- Profit (loss) carried forward +€8,443
up €8,443 (+124337.6%), from €7 to €8,449
- Gross operating margin -€26,068
down €26,068 (-47.8%), from €54,500 to €28,432
- Taxes -€4,187
down €4,187 (-57.3%), from €7,309 to €3,121
- Other operating charges -€1,329
down €1,329 (-62.7%), from €2,119 to €790
- Financial charges -€813
down €813 (-15.3%), from €5,302 to €4,489
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 | €497,658 | €455,464 | -€42,193 | -8.5% |
| Fixed assets | 21/28 | €388,589 | €379,212 | -€9,377 | -2.4% |
| Tangible fixed assets | 22/27 | €388,589 | €379,212 | -€9,377 | -2.4% |
| Land and buildings | 22 | €364,705 | €355,583 | -€9,122 | -2.5% |
| Furniture and vehicles | 24 | €568 | €313 | -€255 | -44.9% |
| Other tangible fixed assets | 26 | €23,317 | €23,317 | = | 0.0% |
| Current assets | 29/58 | €109,068 | €76,252 | -€32,816 | -30.1% |
| Amounts receivable after more than one year | 29 | €35,750 | €20,193 | -€15,557 | -43.5% |
| Other amounts receivable | 291 | €35,750 | €20,193 | -€15,557 | -43.5% |
| Amounts receivable within one year | 40/41 | €35,371 | €55,486 | +€20,115 | +56.9% |
| Trade receivables | 40 | €23,585 | €38,124 | +€14,539 | +61.6% |
| Other amounts receivable | 41 | €11,786 | €17,362 | +€5,576 | +47.3% |
| Cash at bank and in hand | 54/58 | €36,918 | €282 | -€36,635 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,030 | €291 | -€739 | -71.8% |
| Total equity and liabilities | 10/49 | €497,658 | €455,464 | -€42,193 | -8.5% |
| Equity | 10/15 | €249,659 | €237,075 | -€12,584 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €231,052 | €210,026 | -€21,027 | -9.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €172,992 | €169,666 | -€3,327 | -1.9% |
| Distributable reserves | 133 | €56,200 | €38,500 | -€17,700 | -31.5% |
| Profit (loss) carried forward | 14 | €7 | €8,449 | +€8,443 | +124337.6% |
| Provisions and deferred taxes | 16 | €95,543 | €94,711 | -€832 | -0.9% |
| Provisions for liabilities and charges | 160/5 | €52,295 | €52,295 | = | 0.0% |
| Pensions and similar obligations | 160 | €52,295 | €52,295 | = | 0.0% |
| Deferred taxes | 168 | €43,248 | €42,416 | -€832 | -1.9% |
| Amounts payable | 17/49 | €152,455 | €123,678 | -€28,777 | -18.9% |
| Amounts payable after more than one year | 17 | €73,658 | €58,654 | -€15,004 | -20.4% |
| Financial debts | 170/4 | €73,658 | €58,654 | -€15,004 | -20.4% |
| Amounts payable within one year | 42/48 | €62,137 | €65,024 | +€2,887 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €14,342 | €15,004 | +€662 | +4.6% |
| Financial debts | 43 | €0 | €16,750 | +€16,750 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | - | €16,750 | +€16,750 | |
| Trade debts | 44 | €14,825 | €15,457 | +€631 | +4.3% |
| Suppliers | 440/4 | €14,825 | €15,457 | +€631 | +4.3% |
| Advances received on contracts in progress | 46 | €2,116 | €0 | -€2,116 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,854 | €10,313 | -€5,541 | -34.9% |
| Taxes | 450/3 | €15,854 | €9,813 | -€6,041 | -38.1% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Accrued charges and deferred income | 492/3 | €16,660 | €0 | -€16,660 | -100.0% |
| Non-recurring operating income | 76A | - | €5,092 | +€5,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,377 | €9,377 | = | 0.0% |
| Other operating charges | 640/8 | €2,119 | €790 | -€1,329 | -62.7% |
| Gross operating margin | 9900 | €54,500 | €28,432 | -€26,068 | -47.8% |
| Operating profit (loss) | 9901 | €43,004 | €18,265 | -€24,739 | -57.5% |
| Financial income | 75/76B | €1,241 | €1,130 | -€111 | -9.0% |
| Recurring financial income | 75 | €1,241 | €1,130 | -€111 | -9.0% |
| Financial charges | 65/66B | €5,302 | €4,489 | -€813 | -15.3% |
| Recurring financial charges | 65 | €5,302 | €4,489 | -€813 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €38,942 | €14,905 | -€24,037 | -61.7% |
| Transfer from deferred taxes | 780 | €832 | €832 | = | 0.0% |
| Income taxes | 67/77 | €7,309 | €3,121 | -€4,187 | -57.3% |
| Profit (loss) for the period | 9904 | €32,466 | €12,616 | -€19,850 | -61.1% |
| Transfer from tax-exempt reserves | 789 | €3,327 | €3,327 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,792 | €15,943 | -€19,850 | -55.5% |
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.