PT CONSULTING: 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.
PT CONSULTING
Largest movements
- Current investments +€35,000
up €35,000 (+29.2%), from €120,000 to €155,000
- Tangible fixed assets +€15,068
new in 2025: €15,068
- Cash +€9,831
up €9,831 (+151%), from €6,507 to €16,338
mainly Net result for the year (+€106,257) and Tax, wage and social debts (+€3,570)
- Reserves +€106,257
up €106,257 (+9,462%), from €1,123 to €107,380
- Other debts -€50,106
down €50,106 (-58.9%), from €85,124 to €35,019
- Gross operating margin -€27,092
down €27,092 (-15.4%), from €176,386 to €149,295
- Financial income +€11,730
up €11,730 (+222%), from €5,286 to €17,016
- Taxes +€7,252
up €7,252 (+14.8%), from €49,140 to €56,392
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 | €330,512 | €390,531 | +€60,018 | +18.2% |
| Fixed assets | 21/28 | - | €15,068 | +€15,068 | |
| Tangible fixed assets | 22/27 | - | €15,068 | +€15,068 | |
| Furniture and vehicles | 24 | - | €15,068 | +€15,068 | |
| Current assets | 29/58 | €330,512 | €375,462 | +€44,950 | +13.6% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Current investments | 50/53 | €120,000 | €155,000 | +€35,000 | +29.2% |
| Cash at bank and in hand | 54/58 | €6,507 | €16,338 | +€9,831 | +151% |
| Deferred charges and accrued income | 490/1 | €4,006 | €4,125 | +€119 | +3.0% |
| Total equity and liabilities | 10/49 | €330,512 | €390,531 | +€60,018 | +18.2% |
| Equity | 10/15 | €227,504 | €333,761 | +€106,257 | +46.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,123 | €107,380 | +€106,257 | +9,462% |
| Distributable reserves | 133 | €1,123 | €107,380 | +€106,257 | +9,462% |
| Profit (loss) carried forward | 14 | €207,781 | €207,781 | = | 0.0% |
| Amounts payable | 17/49 | €103,008 | €56,770 | -€46,239 | -44.9% |
| Amounts payable within one year | 42/48 | €103,008 | €56,770 | -€46,239 | -44.9% |
| Trade debts | 44 | €9,323 | €9,620 | +€297 | +3.2% |
| Suppliers | 440/4 | €9,323 | €9,620 | +€297 | +3.2% |
| Taxes, remuneration and social security | 45 | €8,561 | €12,131 | +€3,570 | +41.7% |
| Taxes | 450/3 | €8,561 | €12,131 | +€3,570 | +41.7% |
| Other amounts payable | 47/48 | €85,124 | €35,019 | -€50,106 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,370 | +€1,370 | |
| Other operating charges | 640/8 | €1,683 | €1,487 | -€196 | -11.7% |
| Gross operating margin | 9900 | €176,386 | €149,295 | -€27,092 | -15.4% |
| Operating profit (loss) | 9901 | €174,703 | €146,438 | -€28,265 | -16.2% |
| Financial income | 75/76B | €5,286 | €17,016 | +€11,730 | +222% |
| Recurring financial income | 75 | €5,286 | €17,016 | +€11,730 | +222% |
| Financial charges | 65/66B | €1,030 | €804 | -€226 | -21.9% |
| Recurring financial charges | 65 | €1,030 | €804 | -€226 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €178,959 | €162,649 | -€16,309 | -9.1% |
| Income taxes | 67/77 | €49,140 | €56,392 | +€7,252 | +14.8% |
| Profit (loss) for the period | 9904 | €129,819 | €106,257 | -€23,562 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €129,819 | €106,257 | -€23,562 | -18.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.