PTIS 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.
PTIS CONSULTING
Largest movements
- Receivables within one year -€95,710
down €95,710 (-90.9%), from €105,274 to €9,564
- Current investments -€59,035
down €59,035 (-41.7%), from €141,561 to €82,526
- Tangible fixed assets -€17,073
down €17,073 (-22.9%), from €74,527 to €57,454
of which Furniture and vehicles: -€8,710
- Cash -€7,331
down €7,331 (-33.5%), from €21,873 to €14,542
mainly Contributions, distributions and other (-€149,412) and Tax, wage and social debts (-€28,836)
- Reserves -€143,828
down €143,828 (-55.8%), from €257,959 to €114,132
of which Distributable reserves: -€143,828
- Tax, wage and social debts -€28,836
down €28,836 (-100.0%), from €28,850 to €14
- Debts after one year -€8,784
down €8,784 (-32.9%), from €26,710 to €17,926
- Other debts +€4,504
up €4,504, from €0 to €4,504
- Gross operating margin -€141,441
down €141,441 (-76.5%), from €184,868 to €43,427
- Taxes -€44,480
down €44,480 (-89.6%), from €49,650 to €5,170
- Write-downs +€36,064
new in 2025: €36,064
- Financial income +€6,425
up €6,425 (+29.8%), from €21,552 to €27,977
- Financial charges -€5,909
down €5,909 (-29.0%), from €20,370 to €14,461
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 | €343,528 | €164,633 | -€178,894 | -52.1% |
| Fixed assets | 21/28 | €74,552 | €57,479 | -€17,073 | -22.9% |
| Tangible fixed assets | 22/27 | €74,527 | €57,454 | -€17,073 | -22.9% |
| Land and buildings | 22 | €63,549 | €55,605 | -€7,944 | -12.5% |
| Plant, machinery and equipment | 23 | €1,831 | €1,412 | -€419 | -22.9% |
| Furniture and vehicles | 24 | €9,147 | €437 | -€8,710 | -95.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €268,976 | €107,155 | -€161,821 | -60.2% |
| Amounts receivable within one year | 40/41 | €105,274 | €9,564 | -€95,710 | -90.9% |
| Other amounts receivable | 41 | €105,274 | €9,564 | -€95,710 | -90.9% |
| Current investments | 50/53 | €141,561 | €82,526 | -€59,035 | -41.7% |
| Cash at bank and in hand | 54/58 | €21,873 | €14,542 | -€7,331 | -33.5% |
| Deferred charges and accrued income | 490/1 | €268 | €522 | +€255 | +95.0% |
| Total equity and liabilities | 10/49 | €343,528 | €164,633 | -€178,894 | -52.1% |
| Equity | 10/15 | €276,559 | €132,732 | -€143,828 | -52.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257,959 | €114,132 | -€143,828 | -55.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,208 | €24,208 | = | 0.0% |
| Distributable reserves | 133 | €231,892 | €88,064 | -€143,828 | -62.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,968 | €31,902 | -€35,067 | -52.4% |
| Amounts payable after more than one year | 17 | €26,710 | €17,926 | -€8,784 | -32.9% |
| Financial debts | 170/4 | €26,710 | €17,926 | -€8,784 | -32.9% |
| Amounts payable within one year | 42/48 | €40,259 | €13,976 | -€26,283 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €8,667 | €8,784 | +€117 | +1.4% |
| Trade debts | 44 | €2,742 | €674 | -€2,068 | -75.4% |
| Suppliers | 440/4 | €2,742 | €674 | -€2,068 | -75.4% |
| Taxes, remuneration and social security | 45 | €28,850 | €14 | -€28,836 | -100.0% |
| Taxes | 450/3 | €28,850 | €14 | -€28,836 | -100.0% |
| Other amounts payable | 47/48 | €0 | €4,504 | +€4,504 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,012 | €8,737 | -€1,274 | -12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €36,064 | +€36,064 | |
| Other operating charges | 640/8 | €1,406 | €1,387 | -€19 | -1.3% |
| Gross operating margin | 9900 | €184,868 | €43,427 | -€141,441 | -76.5% |
| Operating profit (loss) | 9901 | €173,450 | -€2,762 | -€176,212 | |
| Financial income | 75/76B | €21,552 | €27,977 | +€6,425 | +29.8% |
| Recurring financial income | 75 | €21,552 | €27,977 | +€6,425 | +29.8% |
| Financial charges | 65/66B | €20,370 | €14,461 | -€5,909 | -29.0% |
| Recurring financial charges | 65 | €20,370 | €14,461 | -€5,909 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €174,631 | €10,754 | -€163,877 | -93.8% |
| Income taxes | 67/77 | €49,650 | €5,170 | -€44,480 | -89.6% |
| Profit (loss) for the period | 9904 | €124,981 | €5,584 | -€119,397 | -95.5% |
| Transfer from tax-exempt reserves | 789 | €45,258 | €0 | -€45,258 | -100% |
| Transfer to tax-exempt reserves | 689 | €4,343 | €0 | -€4,343 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €165,896 | €5,584 | -€160,312 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.