PS CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€113,909
up €113,909 (+93.8%), from €121,463 to €235,373
of which Trade receivables: +€93,388
- Cash +€40,683
up €40,683 (+704.7%), from €5,773 to €46,457
mainly Trade debts (+€130,890) and Tax, wage and social debts (+€15,621)
- Tangible fixed assets +€7,880
up €7,880 (+38.3%), from €20,592 to €28,473
of which Plant, machinery and equipment: +€7,585
- Trade debts +€130,890
up €130,890 (+7869.9%), from €1,663 to €132,554
- Tax, wage and social debts +€15,621
up €15,621 (+24.9%), from €62,768 to €78,388
- Profit (loss) carried forward +€14,342
up €14,342 (+16.9%), from €84,739 to €99,081
- Gross operating margin -€17,773
down €17,773 (-37.7%), from €47,098 to €29,325
- Taxes +€5,827
up €5,827, from €0 to €5,827
- Other operating charges +€3,397
up €3,397 (+244.9%), from €1,387 to €4,784
- Depreciation +€3,013
up €3,013 (+70.1%), from €4,300 to €7,313
- Financial income +€2,432
up €2,432 (+52.5%), from €4,630 to €7,062
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 | €168,444 | €329,297 | +€160,853 | +95.5% |
| Fixed assets | 21/28 | €20,592 | €28,473 | +€7,880 | +38.3% |
| Tangible fixed assets | 22/27 | €20,592 | €28,473 | +€7,880 | +38.3% |
| Land and buildings | 22 | €7,512 | €4,239 | -€3,273 | -43.6% |
| Plant, machinery and equipment | 23 | €3,703 | €11,288 | +€7,585 | +204.8% |
| Furniture and vehicles | 24 | €9,377 | €12,946 | +€3,569 | +38.1% |
| Current assets | 29/58 | €147,852 | €300,824 | +€152,972 | +103.5% |
| Stocks and contracts in progress | 3 | €19,552 | €16,426 | -€3,126 | -16.0% |
| Stocks | 30/36 | €19,552 | €16,426 | -€3,126 | -16.0% |
| Amounts receivable within one year | 40/41 | €121,463 | €235,373 | +€113,909 | +93.8% |
| Trade receivables | 40 | €6,487 | €99,875 | +€93,388 | +1439.6% |
| Other amounts receivable | 41 | €114,976 | €135,498 | +€20,522 | +17.8% |
| Cash at bank and in hand | 54/58 | €5,773 | €46,457 | +€40,683 | +704.7% |
| Deferred charges and accrued income | 490/1 | €1,063 | €2,569 | +€1,506 | +141.6% |
| Total equity and liabilities | 10/49 | €168,444 | €329,297 | +€160,853 | +95.5% |
| Equity | 10/15 | €104,013 | €118,355 | +€14,342 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €674 | €674 | = | 0.0% |
| Non-distributable reserves | 130/1 | €674 | €674 | = | 0.0% |
| Reserves not available under the articles | 1311 | €674 | €674 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,739 | €99,081 | +€14,342 | +16.9% |
| Amounts payable | 17/49 | €64,431 | €210,942 | +€146,511 | +227.4% |
| Amounts payable within one year | 42/48 | €64,431 | €210,942 | +€146,511 | +227.4% |
| Trade debts | 44 | €1,663 | €132,554 | +€130,890 | +7869.9% |
| Suppliers | 440/4 | €1,663 | €132,554 | +€130,890 | +7869.9% |
| Taxes, remuneration and social security | 45 | €62,768 | €78,388 | +€15,621 | +24.9% |
| Taxes | 450/3 | €62,768 | €78,388 | +€15,621 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,300 | €7,313 | +€3,013 | +70.1% |
| Other operating charges | 640/8 | €1,387 | €4,784 | +€3,397 | +244.9% |
| Non-recurring operating charges | 66A | - | €2,146 | +€2,146 | |
| Gross operating margin | 9900 | €47,098 | €29,325 | -€17,773 | -37.7% |
| Operating profit (loss) | 9901 | €41,411 | €15,082 | -€26,329 | -63.6% |
| Financial income | 75/76B | €4,630 | €7,062 | +€2,432 | +52.5% |
| Recurring financial income | 75 | €4,630 | €7,062 | +€2,432 | +52.5% |
| Financial charges | 65/66B | €767 | €1,976 | +€1,209 | +157.7% |
| Recurring financial charges | 65 | €767 | €1,976 | +€1,209 | +157.7% |
| Profit (loss) for the period before taxes | 9903 | €45,274 | €20,168 | -€25,106 | -55.5% |
| Income taxes | 67/77 | €0 | €5,827 | +€5,827 | |
| Profit (loss) for the period | 9904 | €45,274 | €14,342 | -€30,932 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,274 | €14,342 | -€30,932 | -68.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.