PTI 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.
PTI Consult
Largest movements
- Receivables within one year -€83,884
down €83,884 (-68.0%), from €123,446 to €39,562
- Cash +€78,571
up €78,571 (+35.5%), from €221,284 to €299,855
mainly Net result for the year (+€200,175) and Receivables within one year (+€83,884)
- Reserves +€200,175
up €200,175 (+105.2%), from €190,316 to €390,490
- Debts after one year -€154,643
down €154,643 (-16.9%), from €914,970 to €760,328
- Other debts -€126,607
down €126,607 (-29.6%), from €428,126 to €301,519
- Trade debts +€29,400
new in 2025: €29,400
- Accrued charges and deferred income +€25,829
new in 2025: €25,829
- Financial income +€75,000
new in 2025: €75,000
- Financial charges +€62,377
up €62,377 (+1576.2%), from €3,957 to €66,335
- Gross operating margin -€22,651
down €22,651 (-8.0%), from €283,910 to €261,259
- Taxes -€20,000
down €20,000 (-22.5%), from €88,865 to €68,865
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 | €2,255,790 | €2,250,477 | -€5,313 | -0.2% |
| Fixed assets | 21/28 | €1,911,060 | €1,911,060 | = | 0.0% |
| Financial fixed assets | 28 | €1,911,060 | €1,911,060 | = | 0.0% |
| Current assets | 29/58 | €344,730 | €339,417 | -€5,313 | -1.5% |
| Amounts receivable within one year | 40/41 | €123,446 | €39,562 | -€83,884 | -68.0% |
| Trade receivables | 40 | €123,446 | €39,562 | -€83,884 | -68.0% |
| Cash at bank and in hand | 54/58 | €221,284 | €299,855 | +€78,571 | +35.5% |
| Total equity and liabilities | 10/49 | €2,255,790 | €2,250,477 | -€5,313 | -0.2% |
| Equity | 10/15 | €607,816 | €807,990 | +€200,175 | +32.9% |
| Contributions | 10/11 | €417,500 | €417,500 | = | 0.0% |
| Reserves | 13 | €190,316 | €390,490 | +€200,175 | +105.2% |
| Distributable reserves | 133 | €190,316 | €390,490 | +€200,175 | +105.2% |
| Amounts payable | 17/49 | €1,647,975 | €1,442,487 | -€205,488 | -12.5% |
| Amounts payable after more than one year | 17 | €914,970 | €760,328 | -€154,643 | -16.9% |
| Financial debts | 170/4 | €914,970 | €760,328 | -€154,643 | -16.9% |
| Amounts payable within one year | 42/48 | €733,004 | €656,330 | -€76,674 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €154,643 | €154,643 | = | 0.0% |
| Trade debts | 44 | - | €29,400 | +€29,400 | |
| Suppliers | 440/4 | - | €29,400 | +€29,400 | |
| Taxes, remuneration and social security | 45 | €150,236 | €170,768 | +€20,533 | +13.7% |
| Taxes | 450/3 | €150,236 | €170,768 | +€20,533 | +13.7% |
| Other amounts payable | 47/48 | €428,126 | €301,519 | -€126,607 | -29.6% |
| Accrued charges and deferred income | 492/3 | - | €25,829 | +€25,829 | |
| Other operating charges | 640/8 | €772 | €885 | +€113 | +14.7% |
| Gross operating margin | 9900 | €283,910 | €261,259 | -€22,651 | -8.0% |
| Operating profit (loss) | 9901 | €283,138 | €260,374 | -€22,764 | -8.0% |
| Financial income | 75/76B | - | €75,000 | +€75,000 | |
| Recurring financial income | 75 | - | €75,000 | +€75,000 | |
| Financial charges | 65/66B | €3,957 | €66,335 | +€62,377 | +1576.2% |
| Recurring financial charges | 65 | €3,957 | €66,335 | +€62,377 | +1576.2% |
| Profit (loss) for the period before taxes | 9903 | €279,181 | €269,039 | -€10,141 | -3.6% |
| Income taxes | 67/77 | €88,865 | €68,865 | -€20,000 | -22.5% |
| Profit (loss) for the period | 9904 | €190,316 | €200,175 | +€9,859 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €190,316 | €200,175 | +€9,859 | +5.2% |
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 8 October 2026 via checked.be.