PTiConsult: 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.
PTiConsult
Largest movements
- Current investments +€164,514
up €164,514 (+137.6%), from €119,544 to €284,058
- Tangible fixed assets -€23,975
down €23,975 (-59.7%), from €40,144 to €16,170
- Cash -€10,207
down €10,207 (-13.3%), from €76,848 to €66,641
- Receivables within one year +€5,198
up €5,198 (+28.8%), from €18,066 to €23,264
of which Trade receivables: +€20,364
- Equity +€168,649
up €168,649 (+81.1%), from €207,958 to €376,607
of which Reserves: +€168,649
- Debts within one year -€16,783
down €16,783 (-55.1%), from €30,469 to €13,686
- Debts after one year -€16,317
no longer reported in 2022 (was €16,317)
- Gross operating margin +€11,874
up €11,874 (+8.7%), from €135,977 to €147,851
- Taxes +€7,644
up €7,644 (+21.7%), from €35,165 to €42,809
From the 2020 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,744 | €390,293 | +€135,549 | +53.2% |
| Fixed assets | 21/28 | €40,144 | €16,170 | -€23,975 | -59.7% |
| Tangible fixed assets | 22/27 | €40,144 | €16,170 | -€23,975 | -59.7% |
| Plant, machinery and equipment | 23 | - | €2,797 | +€2,797 | |
| Furniture and vehicles | 24 | - | €13,373 | +€13,373 | |
| Current assets | 29/58 | €214,599 | €374,123 | +€159,524 | +74.3% |
| Amounts receivable within one year | 40/41 | €18,066 | €23,264 | +€5,198 | +28.8% |
| Trade receivables | 40 | - | €20,364 | +€20,364 | |
| Other amounts receivable | 41 | - | €2,900 | +€2,900 | |
| Current investments | 50/53 | €119,544 | €284,058 | +€164,514 | +137.6% |
| Cash at bank and in hand | 54/58 | €76,848 | €66,641 | -€10,207 | -13.3% |
| Deferred charges and accrued income | 490/1 | - | €160 | +€160 | |
| Total equity and liabilities | 10/49 | €254,744 | €390,293 | +€135,549 | +53.2% |
| Equity | 10/15 | €207,958 | €376,607 | +€168,649 | +81.1% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €205,958 | €374,607 | +€168,649 | +81.9% |
| Non-distributable reserves | 130/1 | - | €200 | +€200 | |
| Reserves not available under the articles | 1311 | - | €200 | +€200 | |
| Distributable reserves | 133 | - | €374,407 | +€374,407 | |
| Amounts payable | 17/49 | €46,785 | €13,686 | -€33,099 | -70.7% |
| Amounts payable after more than one year | 17 | €16,317 | - | -€16,317 | |
| Amounts payable within one year | 42/48 | €30,469 | €13,686 | -€16,783 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,261 | +€1,261 | |
| Trade debts | 44 | €354 | €323 | -€32 | -9.0% |
| Suppliers | 440/4 | - | €323 | +€323 | |
| Taxes, remuneration and social security | 45 | - | €12,102 | +€12,102 | |
| Taxes | 450/3 | - | €12,102 | +€12,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,018 | €14,109 | +€92 | +0.7% |
| Other operating charges | 640/8 | - | €348 | +€348 | |
| Gross operating margin | 9900 | €135,977 | €147,851 | +€11,874 | +8.7% |
| Operating profit (loss) | 9901 | €121,817 | €133,394 | +€11,577 | +9.5% |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €231 | +€231 | |
| Recurring financial charges | 65 | €434 | €231 | -€202 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €121,384 | €133,163 | +€11,779 | +9.7% |
| Income taxes | 67/77 | €35,165 | €42,809 | +€7,644 | +21.7% |
| Profit (loss) for the period | 9904 | €86,219 | €90,354 | +€4,135 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,219 | €90,354 | +€4,135 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.