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
- Receivables within one year +€15,637
up €15,637 (+46.2%), from €33,835 to €49,472
of which Trade receivables: +€15,605
- Cash +€11,093
up €11,093 (+336%), from €3,302 to €14,394
mainly Net result for the year (+€27,052) and Other debts (+€18,802)
- Tangible fixed assets +€3,590
up €3,590 (+17.5%), from €20,458 to €24,049
of which Furniture and vehicles: +€5,533
- Current investments -€2,314
down €2,314 (-100%), from €2,314 to €0
- Deferred charges and accrued income +€914
up €914 (+186%), from €492 to €1,406
- Other debts +€18,802
up €18,802 (+492%), from €3,822 to €22,624
- Tax, wage and social debts +€11,132
up €11,132 (+108%), from €10,347 to €21,479
of which Taxes: +€8,874
- Trade debts +€10,418
up €10,418 (+198%), from €5,249 to €15,667
- Reserves -€8,028
down €8,028 (-22.9%), from €35,080 to €27,052
- Provisions -€2,314
down €2,314 (-100%), from €2,314 to €0
- Gross operating margin -€6,836
down €6,836 (-12.0%), from €56,940 to €50,105
- Provisions -€4,628
down €4,628, from €2,314 to -€2,314
- Financial charges +€1,921
up €1,921 (+93.0%), from €2,067 to €3,988
- Taxes -€1,268
down €1,268 (-10.5%), from €12,047 to €10,778
- Depreciation +€1,030
up €1,030 (+12.7%), from €8,103 to €9,132
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 | €60,401 | €89,321 | +€28,920 | +47.9% |
| Fixed assets | 21/28 | €20,458 | €24,049 | +€3,590 | +17.5% |
| Tangible fixed assets | 22/27 | €20,458 | €24,049 | +€3,590 | +17.5% |
| Plant, machinery and equipment | 23 | €1,679 | €1,241 | -€438 | -26.1% |
| Furniture and vehicles | 24 | €12,344 | €17,877 | +€5,533 | +44.8% |
| Other tangible fixed assets | 26 | €6,436 | €4,931 | -€1,504 | -23.4% |
| Current assets | 29/58 | €39,943 | €65,273 | +€25,330 | +63.4% |
| Amounts receivable within one year | 40/41 | €33,835 | €49,472 | +€15,637 | +46.2% |
| Trade receivables | 40 | €33,835 | €49,440 | +€15,605 | +46.1% |
| Other amounts receivable | 41 | €0 | €32 | +€32 | |
| Current investments | 50/53 | €2,314 | €0 | -€2,314 | -100% |
| Cash at bank and in hand | 54/58 | €3,302 | €14,394 | +€11,093 | +336% |
| Deferred charges and accrued income | 490/1 | €492 | €1,406 | +€914 | +186% |
| Total equity and liabilities | 10/49 | €60,401 | €89,321 | +€28,920 | +47.9% |
| Equity | 10/15 | €37,580 | €29,552 | -€8,028 | -21.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,080 | €27,052 | -€8,028 | -22.9% |
| Distributable reserves | 133 | €35,080 | €27,052 | -€8,028 | -22.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,314 | €0 | -€2,314 | -100% |
| Provisions for liabilities and charges | 160/5 | €2,314 | €0 | -€2,314 | -100% |
| Other liabilities and charges | 164/5 | €2,314 | €0 | -€2,314 | -100% |
| Amounts payable | 17/49 | €20,508 | €59,770 | +€39,262 | +191% |
| Amounts payable within one year | 42/48 | €20,508 | €59,770 | +€39,262 | +191% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,090 | €0 | -€1,090 | -100% |
| Credit institutions | 430/8 | €1,090 | €0 | -€1,090 | -100% |
| Trade debts | 44 | €5,249 | €15,667 | +€10,418 | +198% |
| Suppliers | 440/4 | €5,249 | €15,667 | +€10,418 | +198% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,347 | €21,479 | +€11,132 | +108% |
| Taxes | 450/3 | €8,610 | €17,485 | +€8,874 | +103% |
| Remuneration and social security | 454/9 | €1,737 | €3,994 | +€2,257 | +130% |
| Other amounts payable | 47/48 | €3,822 | €22,624 | +€18,802 | +492% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,103 | €9,132 | +€1,030 | +12.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,314 | -€2,314 | -€4,628 | |
| Other operating charges | 640/8 | €1,989 | €1,468 | -€521 | -26.2% |
| Gross operating margin | 9900 | €56,940 | €50,105 | -€6,836 | -12.0% |
| Operating profit (loss) | 9901 | €44,535 | €41,818 | -€2,717 | -6.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,700% |
| Financial charges | 65/66B | €2,067 | €3,988 | +€1,921 | +93.0% |
| Recurring financial charges | 65 | €2,067 | €3,988 | +€1,921 | +93.0% |
| Profit (loss) for the period before taxes | 9903 | €42,468 | €37,830 | -€4,638 | -10.9% |
| Income taxes | 67/77 | €12,047 | €10,778 | -€1,268 | -10.5% |
| Profit (loss) for the period | 9904 | €30,421 | €27,052 | -€3,369 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,421 | €27,052 | -€3,369 | -11.1% |
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.