PR Formation 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.
PR Formation Consulting
Largest movements
- Cash +€46,554
up €46,554 (+54.8%), from €84,895 to €131,449
mainly Net result for the year (+€33,191) and Tax, wage and social debts (+€12,561)
- Tangible fixed assets -€7,512
down €7,512 (-24.4%), from €30,808 to €23,296
- Receivables within one year -€5,227
down €5,227 (-46.2%), from €11,326 to €6,098
of which Trade receivables: -€5,227
- Reserves +€33,191
up €33,191 (+58.6%), from €56,624 to €89,815
- Tax, wage and social debts +€12,561
up €12,561 (+36.7%), from €34,184 to €46,744
- Other debts -€12,109
down €12,109 (-38.8%), from €31,221 to €19,113
- Gross operating margin -€28,492
down €28,492 (-33.1%), from €86,061 to €57,569
- Taxes -€9,024
down €9,024 (-35.1%), from €25,673 to €16,650
- Purchases and services +€894
up €894 (+7.6%), from €11,707 to €12,601
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 | €127,029 | €160,843 | +€33,814 | +26.6% |
| Fixed assets | 21/28 | €30,808 | €23,296 | -€7,512 | -24.4% |
| Tangible fixed assets | 22/27 | €30,808 | €23,296 | -€7,512 | -24.4% |
| Furniture and vehicles | 24 | €30,808 | €23,296 | -€7,512 | -24.4% |
| Current assets | 29/58 | €96,221 | €137,547 | +€41,326 | +42.9% |
| Amounts receivable within one year | 40/41 | €11,326 | €6,098 | -€5,227 | -46.2% |
| Trade receivables | 40 | €11,326 | €6,098 | -€5,227 | -46.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €84,895 | €131,449 | +€46,554 | +54.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €127,029 | €160,843 | +€33,814 | +26.6% |
| Equity | 10/15 | €61,624 | €94,815 | +€33,191 | +53.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,624 | €89,815 | +€33,191 | +58.6% |
| Distributable reserves | 133 | €56,624 | €89,815 | +€33,191 | +58.6% |
| Amounts payable | 17/49 | €65,405 | €66,028 | +€623 | +1.0% |
| Amounts payable within one year | 42/48 | €65,405 | €66,028 | +€623 | +1.0% |
| Trade debts | 44 | €0 | €171 | +€171 | |
| Suppliers | 440/4 | €0 | €171 | +€171 | |
| Taxes, remuneration and social security | 45 | €34,184 | €46,744 | +€12,561 | +36.7% |
| Taxes | 450/3 | €34,184 | €46,744 | +€12,561 | +36.7% |
| Other amounts payable | 47/48 | €31,221 | €19,113 | -€12,109 | -38.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,707 | €12,601 | +€894 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,753 | €7,512 | +€759 | +11.2% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | €86,061 | €57,569 | -€28,492 | -33.1% |
| Operating profit (loss) | 9901 | €79,149 | €49,956 | -€29,193 | -36.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €114 | €118 | +€4 | +3.7% |
| Recurring financial charges | 65 | €114 | €118 | +€4 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €79,035 | €49,841 | -€29,194 | -36.9% |
| Income taxes | 67/77 | €25,673 | €16,650 | -€9,024 | -35.1% |
| Profit (loss) for the period | 9904 | €53,361 | €33,191 | -€20,170 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,361 | €33,191 | -€20,170 | -37.8% |
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 13 October 2026 via checked.be.