PROGRAMMING AND ASSISTANCE CONSULTANTS: 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.
PROGRAMMING AND ASSISTANCE CONSULTANTS
Largest movements
- Cash +€124,134
up €124,134 (+52.2%), from €237,704 to €361,838
mainly Net result for the year (+€118,192) and Receivables within one year (+€63,772)
- Current investments +€65,937
up €65,937 (+4.1%), from €1.6m to €1.7m
- Receivables within one year -€63,772
down €63,772 (-63.1%), from €101,023 to €37,251
of which Other amounts receivable: -€60,000
- Tangible fixed assets -€24,944
down €24,944 (-34.6%), from €72,195 to €47,251
of which Furniture and vehicles: -€22,828
- Reserves +€117,300
up €117,300 (+6.2%), from €1.9m to €2.0m
- Gross operating margin -€265,761
down €265,761 (-62.1%), from €427,721 to €161,960
- Taxes -€59,546
down €59,546 (-55.0%), from €108,199 to €48,653
- Financial income +€28,575
up €28,575 (+576%), from €4,964 to €33,539
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 | €2,040,873 | €2,134,573 | +€93,700 | +4.6% |
| Fixed assets | 21/28 | €80,615 | €47,251 | -€33,364 | -41.4% |
| Tangible fixed assets | 22/27 | €72,195 | €47,251 | -€24,944 | -34.6% |
| Land and buildings | 22 | €5,208 | €4,139 | -€1,069 | -20.5% |
| Plant, machinery and equipment | 23 | €6,085 | €5,039 | -€1,046 | -17.2% |
| Furniture and vehicles | 24 | €60,902 | €38,074 | -€22,828 | -37.5% |
| Financial fixed assets | 28 | €8,420 | - | -€8,420 | |
| Current assets | 29/58 | €1,960,258 | €2,087,322 | +€127,064 | +6.5% |
| Amounts receivable within one year | 40/41 | €101,023 | €37,251 | -€63,772 | -63.1% |
| Trade receivables | 40 | €41,023 | €37,251 | -€3,772 | -9.2% |
| Other amounts receivable | 41 | €60,000 | - | -€60,000 | |
| Current investments | 50/53 | €1,618,861 | €1,684,798 | +€65,937 | +4.1% |
| Cash at bank and in hand | 54/58 | €237,704 | €361,838 | +€124,134 | +52.2% |
| Deferred charges and accrued income | 490/1 | €2,670 | €3,435 | +€765 | +28.7% |
| Total equity and liabilities | 10/49 | €2,040,873 | €2,134,573 | +€93,700 | +4.6% |
| Equity | 10/15 | €1,954,182 | €2,072,374 | +€118,192 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,880,859 | €1,998,159 | +€117,300 | +6.2% |
| Distributable reserves | 133 | €1,880,859 | €1,998,159 | +€117,300 | +6.2% |
| Profit (loss) carried forward | 14 | €67,123 | €68,015 | +€892 | +1.3% |
| Amounts payable | 17/49 | €86,691 | €62,199 | -€24,492 | -28.3% |
| Amounts payable within one year | 42/48 | €86,691 | €62,159 | -€24,532 | -28.3% |
| Trade debts | 44 | €25,409 | €7,572 | -€17,837 | -70.2% |
| Suppliers | 440/4 | €25,409 | €7,572 | -€17,837 | -70.2% |
| Taxes, remuneration and social security | 45 | €46,110 | €34,540 | -€11,570 | -25.1% |
| Taxes | 450/3 | €46,110 | €34,540 | -€11,570 | -25.1% |
| Other amounts payable | 47/48 | €15,172 | €20,047 | +€4,875 | +32.1% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Non-recurring operating income | 76A | €372 | - | -€372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,742 | €24,944 | -€2,798 | -10.1% |
| Other operating charges | 640/8 | €1,423 | €3,525 | +€2,102 | +148% |
| Gross operating margin | 9900 | €427,721 | €161,960 | -€265,761 | -62.1% |
| Operating profit (loss) | 9901 | €398,556 | €133,491 | -€265,065 | -66.5% |
| Financial income | 75/76B | €4,964 | €33,539 | +€28,575 | +576% |
| Recurring financial income | 75 | €4,964 | €33,539 | +€28,575 | +576% |
| Financial charges | 65/66B | €149 | €185 | +€36 | +24.4% |
| Recurring financial charges | 65 | €149 | €185 | +€36 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €403,371 | €166,845 | -€236,526 | -58.6% |
| Income taxes | 67/77 | €108,199 | €48,653 | -€59,546 | -55.0% |
| Profit (loss) for the period | 9904 | €295,172 | €118,192 | -€176,980 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €295,172 | €118,192 | -€176,980 | -60.0% |
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 23 October 2026 via checked.be.