PS 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.
PS CONSULT
Largest movements
- Tangible fixed assets -€47,383
down €47,383 (-2.9%), from €1.6m to €1.6m
of which Land and buildings: -€51,363
- Debts after one year -€53,249
down €53,249 (-8.0%), from €667,162 to €613,914
of which Financial debts: -€553,249
- Gross operating margin +€25,085
up €25,085 (+35.1%), from €71,422 to €96,507
- Depreciation +€19,288
up €19,288 (+31.8%), from €60,628 to €79,916
- Turnover +€17,768
up €17,768 (+19.8%), from €89,599 to €107,367
- Purchases and services -€7,317
down €7,317 (-40.3%), from €18,177 to €10,860
- Financial charges +€1,897
up €1,897 (+40.7%), from €4,661 to €6,558
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 | €1,640,062 | €1,594,821 | -€45,241 | -2.8% |
| Fixed assets | 21/28 | €1,639,371 | €1,591,988 | -€47,383 | -2.9% |
| Tangible fixed assets | 22/27 | €1,639,371 | €1,591,988 | -€47,383 | -2.9% |
| Land and buildings | 22 | €1,628,303 | €1,576,940 | -€51,363 | -3.2% |
| Plant, machinery and equipment | 23 | €9,484 | €7,303 | -€2,181 | -23.0% |
| Furniture and vehicles | 24 | €1,584 | €7,745 | +€6,161 | +389.0% |
| Current assets | 29/58 | €691 | €2,833 | +€2,141 | +309.7% |
| Cash at bank and in hand | 54/58 | €691 | €2,833 | +€2,141 | +309.7% |
| Total equity and liabilities | 10/49 | €1,640,062 | €1,594,821 | -€45,241 | -2.8% |
| Equity | 10/15 | €954,375 | €957,450 | +€3,075 | +0.3% |
| Contributions | 10/11 | €491,050 | €491,050 | = | 0.0% |
| Reserves | 13 | €463,325 | €466,400 | +€3,075 | +0.7% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €425,825 | €428,900 | +€3,075 | +0.7% |
| Amounts payable | 17/49 | €685,687 | €637,371 | -€48,316 | -7.0% |
| Amounts payable after more than one year | 17 | €667,162 | €613,914 | -€53,249 | -8.0% |
| Financial debts | 170/4 | €667,162 | €113,914 | -€553,249 | -82.9% |
| Other amounts payable | 178/9 | - | €500,000 | +€500,000 | |
| Amounts payable within one year | 42/48 | €17,431 | €23,457 | +€6,026 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €12,683 | €13,249 | +€565 | +4.5% |
| Trade debts | 44 | €4,513 | €4,509 | -€4 | -0.1% |
| Suppliers | 440/4 | €4,513 | €4,509 | -€4 | -0.1% |
| Taxes, remuneration and social security | 45 | - | €307 | +€307 | |
| Taxes | 450/3 | - | €307 | +€307 | |
| Other amounts payable | 47/48 | €236 | €5,393 | +€5,157 | +2186.9% |
| Accrued charges and deferred income | 492/3 | €1,094 | - | -€1,094 | |
| Turnover | 70 | €89,599 | €107,367 | +€17,768 | +19.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,177 | €10,860 | -€7,317 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,628 | €79,916 | +€19,288 | +31.8% |
| Other operating charges | 640/8 | €6,540 | €6,651 | +€111 | +1.7% |
| Gross operating margin | 9900 | €71,422 | €96,507 | +€25,085 | +35.1% |
| Operating profit (loss) | 9901 | €4,254 | €9,940 | +€5,686 | +133.7% |
| Financial charges | 65/66B | €4,661 | €6,558 | +€1,897 | +40.7% |
| Recurring financial charges | 65 | €4,661 | €6,558 | +€1,897 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€407 | €3,382 | +€3,789 | |
| Income taxes | 67/77 | - | €307 | +€307 | |
| Profit (loss) for the period | 9904 | -€407 | €3,075 | +€3,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€407 | €3,075 | +€3,482 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.