PSConsulting: 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.
PSConsulting
Largest movements
- Tangible fixed assets +€30,920
up €30,920 (+108.7%), from €28,457 to €59,377
of which Leasing and similar rights: +€32,963
- Cash -€5,123
down €5,123 (-58.3%), from €8,794 to €3,671
mainly Investment in fixed assets (net) (-€39,935) and Receivables within one year (-€2,872)
- Receivables within one year +€2,872
up €2,872 (+35.7%), from €8,057 to €10,930
of which Trade receivables: +€2,942
- Deferred charges and accrued income +€1,177
up €1,177 (+78.3%), from €1,503 to €2,681
- Debts after one year +€24,233
up €24,233 (+108.5%), from €22,327 to €46,560
- Current portion of long-term debt +€6,681
up €6,681 (+79.1%), from €8,444 to €15,124
- Tax, wage and social debts -€1,883
down €1,883 (-53.3%), from €3,534 to €1,651
- Other debts +€1,285
up €1,285 (+22.8%), from €5,638 to €6,922
- Gross operating margin +€7,286
up €7,286 (+155.3%), from €4,690 to €11,976
- Depreciation -€2,124
down €2,124 (-19.1%), from €11,138 to €9,015
- Financial charges -€487
down €487 (-20.3%), from €2,401 to €1,915
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 | €46,812 | €76,659 | +€29,846 | +63.8% |
| Fixed assets | 21/28 | €28,457 | €59,377 | +€30,920 | +108.7% |
| Tangible fixed assets | 22/27 | €28,457 | €59,377 | +€30,920 | +108.7% |
| Land and buildings | 22 | €2,628 | €1,100 | -€1,528 | -58.1% |
| Plant, machinery and equipment | 23 | €131 | €0 | -€131 | -100.0% |
| Furniture and vehicles | 24 | €384 | €0 | -€384 | -100.0% |
| Leasing and similar rights | 25 | €25,314 | €58,277 | +€32,963 | +130.2% |
| Current assets | 29/58 | €18,355 | €17,281 | -€1,074 | -5.8% |
| Amounts receivable within one year | 40/41 | €8,057 | €10,930 | +€2,872 | +35.7% |
| Trade receivables | 40 | €7,987 | €10,930 | +€2,942 | +36.8% |
| Other amounts receivable | 41 | €70 | €0 | -€70 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,794 | €3,671 | -€5,123 | -58.3% |
| Deferred charges and accrued income | 490/1 | €1,503 | €2,681 | +€1,177 | +78.3% |
| Total equity and liabilities | 10/49 | €46,812 | €76,659 | +€29,846 | +63.8% |
| Equity | 10/15 | €2,280 | €1,824 | -€455 | -20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,381 | €15,381 | = | 0.0% |
| Distributable reserves | 133 | €15,381 | €15,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,702 | -€32,157 | -€455 | -1.4% |
| Amounts payable | 17/49 | €44,533 | €74,834 | +€30,302 | +68.0% |
| Amounts payable after more than one year | 17 | €22,327 | €46,560 | +€24,233 | +108.5% |
| Financial debts | 170/4 | €22,327 | €46,560 | +€24,233 | +108.5% |
| Amounts payable within one year | 42/48 | €22,205 | €28,274 | +€6,069 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €8,444 | €15,124 | +€6,681 | +79.1% |
| Trade debts | 44 | €4,590 | €4,577 | -€13 | -0.3% |
| Suppliers | 440/4 | €4,590 | €4,577 | -€13 | -0.3% |
| Taxes, remuneration and social security | 45 | €3,534 | €1,651 | -€1,883 | -53.3% |
| Taxes | 450/3 | €3,534 | €1,651 | -€1,883 | -53.3% |
| Other amounts payable | 47/48 | €5,638 | €6,922 | +€1,285 | +22.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,138 | €9,015 | -€2,124 | -19.1% |
| Other operating charges | 640/8 | €1,249 | €1,347 | +€98 | +7.9% |
| Gross operating margin | 9900 | €4,690 | €11,976 | +€7,286 | +155.3% |
| Operating profit (loss) | 9901 | -€7,697 | €1,614 | +€9,312 | |
| Financial income | 75/76B | €95 | €0 | -€95 | -100.0% |
| Recurring financial income | 75 | €95 | €0 | -€95 | -100.0% |
| Financial charges | 65/66B | €2,401 | €1,915 | -€487 | -20.3% |
| Recurring financial charges | 65 | €2,401 | €1,915 | -€487 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,003 | -€300 | +€9,703 | +97.0% |
| Income taxes | 67/77 | €140 | €155 | +€16 | +11.2% |
| Profit (loss) for the period | 9904 | -€10,143 | -€455 | +€9,687 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,143 | -€455 | +€9,687 | +95.5% |
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 29 September 2026 via checked.be.