Process & Performance Management 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.
Process & Performance Management Consulting
Largest movements
- Cash -€205,966
down €205,966 (-44.3%), from €465,254 to €259,287
mainly Investment in fixed assets (net) (-€211,998) and Other debts (-€46,828)
- Tangible fixed assets +€171,322
up €171,322 (+3,257%), from €5,260 to €176,583
of which Furniture and vehicles: +€168,234
- Receivables within one year -€15,587
down €15,587 (-30.1%), from €51,827 to €36,240
of which Other amounts receivable: -€20,212
- Other debts -€46,828
down €46,828 (-36.2%), from €129,509 to €82,681
- Tax, wage and social debts -€14,270
down €14,270 (-39.7%), from €35,964 to €21,695
of which Taxes: -€16,420
- Reserves +€10,120
up €10,120 (+3.2%), from €312,846 to €322,966
- Depreciation +€40,428
up €40,428 (+16,293%), from €248 to €40,676
- Taxes +€26,417
up €26,417 (+68.4%), from €38,639 to €65,056
- Gross operating margin -€9,705
down €9,705 (-7.7%), from €126,447 to €116,742
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 | €523,228 | €473,196 | -€50,032 | -9.6% |
| Fixed assets | 21/28 | €5,260 | €176,583 | +€171,322 | +3,257% |
| Tangible fixed assets | 22/27 | €5,260 | €176,583 | +€171,322 | +3,257% |
| Plant, machinery and equipment | 23 | - | €3,088 | +€3,088 | |
| Furniture and vehicles | 24 | €5,260 | €173,494 | +€168,234 | +3,198% |
| Current assets | 29/58 | €517,967 | €296,613 | -€221,354 | -42.7% |
| Amounts receivable within one year | 40/41 | €51,827 | €36,240 | -€15,587 | -30.1% |
| Trade receivables | 40 | €31,581 | €36,205 | +€4,624 | +14.6% |
| Other amounts receivable | 41 | €20,246 | €35 | -€20,212 | -99.8% |
| Cash at bank and in hand | 54/58 | €465,254 | €259,287 | -€205,966 | -44.3% |
| Deferred charges and accrued income | 490/1 | €886 | €1,086 | +€200 | +22.5% |
| Total equity and liabilities | 10/49 | €523,228 | €473,196 | -€50,032 | -9.6% |
| Equity | 10/15 | €345,606 | €355,727 | +€10,120 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €312,846 | €322,966 | +€10,120 | +3.2% |
| Non-distributable reserves | 130/1 | €312,846 | €322,966 | +€10,120 | +3.2% |
| Reserves not available under the articles | 1311 | €312,846 | €322,966 | +€10,120 | +3.2% |
| Profit (loss) carried forward | 14 | €20,361 | €20,361 | = | 0.0% |
| Amounts payable | 17/49 | €177,621 | €117,469 | -€60,152 | -33.9% |
| Amounts payable within one year | 42/48 | €177,621 | €117,469 | -€60,152 | -33.9% |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Credit institutions | 430/8 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €2,148 | €3,093 | +€945 | +44.0% |
| Suppliers | 440/4 | €2,148 | €3,093 | +€945 | +44.0% |
| Taxes, remuneration and social security | 45 | €35,964 | €21,695 | -€14,270 | -39.7% |
| Taxes | 450/3 | €35,964 | €19,545 | -€16,420 | -45.7% |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | €129,509 | €82,681 | -€46,828 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €40,676 | +€40,428 | +16,293% |
| Other operating charges | 640/8 | €1,448 | €1,118 | -€331 | -22.8% |
| Gross operating margin | 9900 | €126,447 | €116,742 | -€9,705 | -7.7% |
| Operating profit (loss) | 9901 | €124,750 | €74,948 | -€49,802 | -39.9% |
| Financial income | 75/76B | €1,083 | €1,358 | +€274 | +25.3% |
| Recurring financial income | 75 | €1,083 | €0 | -€1,083 | -100.0% |
| Non-recurring financial income | 76B | - | €1,357 | +€1,357 | |
| Financial charges | 65/66B | €803 | €1,129 | +€326 | +40.6% |
| Recurring financial charges | 65 | €803 | €1,129 | +€326 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | €125,030 | €75,176 | -€49,854 | -39.9% |
| Income taxes | 67/77 | €38,639 | €65,056 | +€26,417 | +68.4% |
| Profit (loss) for the period | 9904 | €86,391 | €10,120 | -€76,270 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,391 | €10,120 | -€76,270 | -88.3% |
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.