PTMS CONSULTANCY: 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.
PTMS CONSULTANCY
Largest movements
- Cash +€33,710
up €33,710 (+117.0%), from €28,822 to €62,532
mainly Trade debts (+€33,511) and Tax, wage and social debts (+€21,959)
- Tangible fixed assets +€30,915
up €30,915 (+738.5%), from €4,186 to €35,101
- Receivables within one year +€9,763
up €9,763 (+11.5%), from €84,650 to €94,412
of which Trade receivables: +€8,418
- Trade debts +€33,511
up €33,511 (+311.3%), from €10,764 to €44,275
- Tax, wage and social debts +€21,959
up €21,959 (+861.1%), from €2,550 to €24,509
of which Remuneration and social security: +€17,185
- Profit (loss) carried forward +€11,500
up €11,500, from -€2,668 to €8,832
- Other debts +€7,977
up €7,977 (+14.0%), from €57,012 to €64,989
- Gross operating margin +€18,480
up €18,480 (+1147.2%), from €1,611 to €20,091
- Taxes +€3,301
up €3,301 (+1057.9%), from €312 to €3,613
- Depreciation +€827
up €827 (+19.8%), from €4,186 to €5,013
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 | €117,658 | €192,606 | +€74,948 | +63.7% |
| Fixed assets | 21/28 | €4,186 | €35,101 | +€30,915 | +738.5% |
| Tangible fixed assets | 22/27 | €4,186 | €35,101 | +€30,915 | +738.5% |
| Furniture and vehicles | 24 | €4,186 | €35,101 | +€30,915 | +738.5% |
| Current assets | 29/58 | €113,472 | €157,505 | +€44,033 | +38.8% |
| Amounts receivable within one year | 40/41 | €84,650 | €94,412 | +€9,763 | +11.5% |
| Trade receivables | 40 | €9,312 | €17,730 | +€8,418 | +90.4% |
| Other amounts receivable | 41 | €75,338 | €76,682 | +€1,344 | +1.8% |
| Cash at bank and in hand | 54/58 | €28,822 | €62,532 | +€33,710 | +117.0% |
| Deferred charges and accrued income | 490/1 | - | €560 | +€560 | |
| Total equity and liabilities | 10/49 | €117,658 | €192,606 | +€74,948 | +63.7% |
| Equity | 10/15 | €47,332 | €58,832 | +€11,500 | +24.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,668 | €8,832 | +€11,500 | |
| Amounts payable | 17/49 | €70,326 | €133,773 | +€63,447 | +90.2% |
| Amounts payable within one year | 42/48 | €70,326 | €133,773 | +€63,447 | +90.2% |
| Trade debts | 44 | €10,764 | €44,275 | +€33,511 | +311.3% |
| Suppliers | 440/4 | €10,764 | €44,275 | +€33,511 | +311.3% |
| Taxes, remuneration and social security | 45 | €2,550 | €24,509 | +€21,959 | +861.1% |
| Taxes | 450/3 | - | €4,774 | +€4,774 | |
| Remuneration and social security | 454/9 | €2,550 | €19,735 | +€17,185 | +673.9% |
| Other amounts payable | 47/48 | €57,012 | €64,989 | +€7,977 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,186 | €5,013 | +€827 | +19.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €1,611 | €20,091 | +€18,480 | +1147.2% |
| Operating profit (loss) | 9901 | -€2,960 | €14,691 | +€17,651 | |
| Financial income | 75/76B | €763 | €754 | -€9 | -1.2% |
| Recurring financial income | 75 | €763 | €754 | -€9 | -1.2% |
| Financial charges | 65/66B | €177 | €332 | +€155 | +88.0% |
| Recurring financial charges | 65 | €177 | €332 | +€155 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,373 | €15,113 | +€17,486 | |
| Income taxes | 67/77 | €312 | €3,613 | +€3,301 | +1057.9% |
| Profit (loss) for the period | 9904 | -€2,685 | €11,500 | +€14,185 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,685 | €11,500 | +€14,185 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.