PU Consulting: 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.
PU Consulting
Largest movements
- Cash -€13,351
down €13,351 (-52.8%), from €25,264 to €11,913
mainly Contributions, distributions and other (-€60,000) and Other debts (-€11,072)
- Current investments +€6,000
up €6,000 (+171.4%), from €3,500 to €9,500
- Deferred charges and accrued income -€2,210
down €2,210 (-20.0%), from €11,047 to €8,837
- Other debts -€11,072
down €11,072 (-17.5%), from €63,397 to €52,326
- Profit (loss) carried forward +€1,813
up €1,813, from €0 to €1,813
- Trade debts -€1,197
down €1,197 (-34.1%), from €3,506 to €2,309
- Tax, wage and social debts +€1,177
up €1,177 (+12.5%), from €9,404 to €10,581
of which Taxes: +€1,177
- Gross operating margin -€1,586
down €1,586 (-1.9%), from €84,332 to €82,745
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 | €76,807 | €67,529 | -€9,278 | -12.1% |
| Fixed assets | 21/28 | €1,981 | €2,504 | +€522 | +26.4% |
| Tangible fixed assets | 22/27 | €1,981 | €2,504 | +€522 | +26.4% |
| Furniture and vehicles | 24 | €1,981 | €2,504 | +€522 | +26.4% |
| Current assets | 29/58 | €74,826 | €65,026 | -€9,800 | -13.1% |
| Amounts receivable within one year | 40/41 | €35,015 | €34,776 | -€240 | -0.7% |
| Trade receivables | 40 | €34,985 | €34,032 | -€953 | -2.7% |
| Other amounts receivable | 41 | €30 | €743 | +€713 | +2351.3% |
| Current investments | 50/53 | €3,500 | €9,500 | +€6,000 | +171.4% |
| Cash at bank and in hand | 54/58 | €25,264 | €11,913 | -€13,351 | -52.8% |
| Deferred charges and accrued income | 490/1 | €11,047 | €8,837 | -€2,210 | -20.0% |
| Total equity and liabilities | 10/49 | €76,807 | €67,529 | -€9,278 | -12.1% |
| Equity | 10/15 | €500 | €2,313 | +€1,813 | +362.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €1,813 | +€1,813 | |
| Amounts payable | 17/49 | €76,307 | €65,216 | -€11,091 | -14.5% |
| Amounts payable within one year | 42/48 | €76,307 | €65,216 | -€11,091 | -14.5% |
| Trade debts | 44 | €3,506 | €2,309 | -€1,197 | -34.1% |
| Suppliers | 440/4 | €3,506 | €2,309 | -€1,197 | -34.1% |
| Taxes, remuneration and social security | 45 | €9,404 | €10,581 | +€1,177 | +12.5% |
| Taxes | 450/3 | €9,404 | €10,581 | +€1,177 | +12.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €63,397 | €52,326 | -€11,072 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | €1,131 | -€766 | -40.4% |
| Other operating charges | 640/8 | €940 | €810 | -€130 | -13.8% |
| Gross operating margin | 9900 | €84,332 | €82,745 | -€1,586 | -1.9% |
| Operating profit (loss) | 9901 | €81,495 | €80,804 | -€691 | -0.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,534 | €2,220 | +€686 | +44.7% |
| Recurring financial charges | 65 | €1,534 | €2,220 | +€686 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €79,961 | €78,588 | -€1,372 | -1.7% |
| Income taxes | 67/77 | €16,651 | €16,775 | +€124 | +0.7% |
| Profit (loss) for the period | 9904 | €63,310 | €61,813 | -€1,496 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,310 | €61,813 | -€1,496 | -2.4% |
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 6 October 2026 via checked.be.