Product Consult Management: what changed
What changed
Product Consult Management
NACE 25.401, Forging of metal
filed annual accounts (NBB)
Net result for the year
-€25,486
2024 · -€10,453-€15,033
Equity
€773,881
2024 · €799,367-€25,486
Cash
€199,589
2024 · €169,744+€29,845
Balance sheet total
€988,416
2024 · €963,486+€24,930
Largest movements
Assets
- Tangible fixed assets -€60,652
down €60,652 (-10.5%), from €578,174 to €517,522
of which Land and buildings: -€33,523
- Receivables within one year +€55,679
up €55,679 (+32.2%), from €172,777 to €228,456
of which Trade receivables: +€58,722
- Cash +€29,845
up €29,845 (+17.6%), from €169,744 to €199,589
mainly Depreciation (+€60,652) and Trade debts (+€56,395)
Equity and liabilities
- Trade debts +€56,395
up €56,395 (+2,641%), from €2,135 to €58,530
- Reserves -€31,666
down €31,666 (-5.9%), from €540,397 to €508,731
of which Tax-exempt reserves: -€21,666
Income statement
- Gross operating margin -€15,709
down €15,709 (-30.8%), from €50,999 to €35,290
- Depreciation -€2,067
down €2,067 (-3.3%), from €62,719 to €60,652
- Financial charges +€1,127
up €1,127 (+1,523%), from €74 to €1,201
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€10,453
Gross operating margin
-€15,709
Depreciation
+€2,067
Other operating charges
-€305
Financial income
+€40
Financial charges
-€1,127
Taxes
+€1
Result 2025
-€25,486
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,845
Investment
€0
Financing
€0
Cash 2024
€169,744
From operations (derived)
+€29,845
Net result for the year
-€25,486
Depreciation
+€60,652
Receivables within one year
-€55,679
Deferred charges and accrued income
-€58
Provisions
-€7,222
Trade debts
+€56,395
Tax, wage and social debts
+€3,194
Other debts
-€1,951
Cash 2025
€199,589
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €963,486 | €988,416 | +€24,930 | +2.6% |
| Fixed assets | 21/28 | €578,174 | €517,522 | -€60,652 | -10.5% |
| Tangible fixed assets | 22/27 | €578,174 | €517,522 | -€60,652 | -10.5% |
| Land and buildings | 22 | €520,181 | €486,658 | -€33,523 | -6.4% |
| Plant, machinery and equipment | 23 | €47,956 | €30,864 | -€17,092 | -35.6% |
| Furniture and vehicles | 24 | €10,037 | - | -€10,037 | |
| Current assets | 29/58 | €385,312 | €470,894 | +€85,582 | +22.2% |
| Amounts receivable within one year | 40/41 | €172,777 | €228,456 | +€55,679 | +32.2% |
| Trade receivables | 40 | €169,734 | €228,456 | +€58,722 | +34.6% |
| Other amounts receivable | 41 | €3,043 | - | -€3,043 | |
| Current investments | 50/53 | €41,344 | €41,344 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €169,744 | €199,589 | +€29,845 | +17.6% |
| Deferred charges and accrued income | 490/1 | €1,447 | €1,505 | +€58 | +4.0% |
| Total equity and liabilities | 10/49 | €963,486 | €988,416 | +€24,930 | +2.6% |
| Equity | 10/15 | €799,367 | €773,881 | -€25,486 | -3.2% |
| Contributions | 10/11 | €258,970 | €258,970 | = | 0.0% |
| Reserves | 13 | €540,397 | €508,731 | -€31,666 | -5.9% |
| Tax-exempt reserves | 132 | €304,250 | €282,584 | -€21,666 | -7.1% |
| Distributable reserves | 133 | €236,147 | €226,147 | -€10,000 | -4.2% |
| Profit (loss) carried forward | 14 | - | €6,180 | +€6,180 | |
| Provisions and deferred taxes | 16 | €101,417 | €94,195 | -€7,222 | -7.1% |
| Deferred taxes | 168 | €101,417 | €94,195 | -€7,222 | -7.1% |
| Amounts payable | 17/49 | €62,702 | €120,340 | +€57,638 | +91.9% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,702 | €75,340 | +€57,638 | +326% |
| Trade debts | 44 | €2,135 | €58,530 | +€56,395 | +2,641% |
| Suppliers | 440/4 | €2,135 | €58,530 | +€56,395 | +2,641% |
| Taxes, remuneration and social security | 45 | €216 | €3,410 | +€3,194 | +1,479% |
| Taxes | 450/3 | €216 | €3,410 | +€3,194 | +1,479% |
| Other amounts payable | 47/48 | €15,351 | €13,400 | -€1,951 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,719 | €60,652 | -€2,067 | -3.3% |
| Other operating charges | 640/8 | €5,666 | €5,971 | +€305 | +5.4% |
| Gross operating margin | 9900 | €50,999 | €35,290 | -€15,709 | -30.8% |
| Operating profit (loss) | 9901 | -€17,386 | -€31,333 | -€13,947 | -80.2% |
| Financial income | 75/76B | €1 | €41 | +€40 | +4,000% |
| Recurring financial income | 75 | €1 | €41 | +€40 | +4,000% |
| Financial charges | 65/66B | €74 | €1,201 | +€1,127 | +1,523% |
| Recurring financial charges | 65 | €74 | €1,201 | +€1,127 | +1,523% |
| Profit (loss) for the period before taxes | 9903 | -€17,459 | -€32,493 | -€15,034 | -86.1% |
| Transfer from deferred taxes | 780 | €7,222 | €7,222 | = | 0.0% |
| Income taxes | 67/77 | €216 | €215 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | -€10,453 | -€25,486 | -€15,033 | -144% |
| Transfer from tax-exempt reserves | 789 | €21,666 | €21,666 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,213 | -€3,820 | -€15,033 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.