Pul-veris Consulting: what changed
What changed
Pul-veris Consulting
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€57,521
2024 · €27,327+€30,194
Equity
€234,913
2024 · €202,393+€32,521
Cash
€104,206
2024 · €52,625+€51,581
Balance sheet total
€299,105
2024 · €262,664+€36,441
Largest movements
Assets
- Cash +€51,581
up €51,581 (+98.0%), from €52,625 to €104,206
mainly Net result for the year (+€57,521) and Depreciation (+€39,498)
- Tangible fixed assets -€15,644
down €15,644 (-8.5%), from €185,102 to €169,458
of which Furniture and vehicles: -€22,813
Equity and liabilities
- Reserves +€30,000
up €30,000 (+16.2%), from €185,000 to €215,000
- Other debts +€28,161
up €28,161 (+7,244%), from €389 to €28,549
- Trade debts -€18,975
down €18,975 (-56.8%), from €33,428 to €14,454
- Debts after one year -€4,961
down €4,961 (-36.2%), from €13,689 to €8,728
Income statement
- Gross operating margin +€57,130
up €57,130 (+89.4%), from €63,881 to €121,012
- Depreciation +€14,394
up €14,394 (+57.3%), from €25,105 to €39,498
- Taxes +€11,984
up €11,984 (+116%), from €10,338 to €22,322
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,327
Gross operating margin
+€57,130
Depreciation
-€14,394
Other operating charges
+€368
Financial income
-€467
Financial charges
-€460
Taxes
-€11,984
Result 2025
€57,521
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€105,201
Investment
-€23,855
Financing
-€29,765
Cash 2024
€52,625
From operations (derived)
+€105,201
Net result for the year
+€57,521
Depreciation
+€39,498
Receivables within one year
-€2,053
Deferred charges and accrued income
+€1,549
Trade debts
-€18,975
Tax, wage and social debts
-€500
Other debts
+€28,161
Investment (derived)
-€23,855
Investment in fixed assets (net)
-€23,855
Financing
-€29,765
Debts after one year
-€4,961
Current portion of long-term debt
+€196
Contributions, distributions and other
-€25,000
Cash 2025
€104,206
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,664 | €299,105 | +€36,441 | +13.9% |
| Fixed assets | 21/28 | €186,232 | €170,588 | -€15,644 | -8.4% |
| Tangible fixed assets | 22/27 | €185,102 | €169,458 | -€15,644 | -8.5% |
| Land and buildings | 22 | €63,067 | €69,255 | +€6,188 | +9.8% |
| Plant, machinery and equipment | 23 | €2,388 | €1,733 | -€655 | -27.4% |
| Furniture and vehicles | 24 | €107,032 | €84,219 | -€22,813 | -21.3% |
| Other tangible fixed assets | 26 | €12,615 | €14,251 | +€1,636 | +13.0% |
| Financial fixed assets | 28 | €1,130 | €1,130 | = | 0.0% |
| Current assets | 29/58 | €76,432 | €128,517 | +€52,085 | +68.1% |
| Amounts receivable within one year | 40/41 | €20,319 | €22,372 | +€2,053 | +10.1% |
| Trade receivables | 40 | €16,122 | €17,490 | +€1,369 | +8.5% |
| Other amounts receivable | 41 | €4,197 | €4,881 | +€684 | +16.3% |
| Cash at bank and in hand | 54/58 | €52,625 | €104,206 | +€51,581 | +98.0% |
| Deferred charges and accrued income | 490/1 | €3,488 | €1,940 | -€1,549 | -44.4% |
| Total equity and liabilities | 10/49 | €262,664 | €299,105 | +€36,441 | +13.9% |
| Equity | 10/15 | €202,393 | €234,913 | +€32,521 | +16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €185,000 | €215,000 | +€30,000 | +16.2% |
| Distributable reserves | 133 | €185,000 | €215,000 | +€30,000 | +16.2% |
| Profit (loss) carried forward | 14 | €12,393 | €14,913 | +€2,521 | +20.3% |
| Amounts payable | 17/49 | €60,271 | €64,192 | +€3,921 | +6.5% |
| Amounts payable after more than one year | 17 | €13,689 | €8,728 | -€4,961 | -36.2% |
| Financial debts | 170/4 | €13,689 | €8,728 | -€4,961 | -36.2% |
| Amounts payable within one year | 42/48 | €46,582 | €55,464 | +€8,882 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €4,765 | €4,961 | +€196 | +4.1% |
| Trade debts | 44 | €33,428 | €14,454 | -€18,975 | -56.8% |
| Suppliers | 440/4 | €33,428 | €14,454 | -€18,975 | -56.8% |
| Taxes, remuneration and social security | 45 | €8,000 | €7,500 | -€500 | -6.3% |
| Taxes | 450/3 | €8,000 | €7,500 | -€500 | -6.3% |
| Other amounts payable | 47/48 | €389 | €28,549 | +€28,161 | +7,244% |
| Non-recurring operating income | 76A | €13,003 | - | -€13,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,105 | €39,498 | +€14,394 | +57.3% |
| Other operating charges | 640/8 | €536 | €168 | -€368 | -68.6% |
| Gross operating margin | 9900 | €63,881 | €121,012 | +€57,130 | +89.4% |
| Operating profit (loss) | 9901 | €38,241 | €81,345 | +€43,104 | +113% |
| Financial income | 75/76B | €467 | - | -€467 | |
| Recurring financial income | 75 | €467 | - | -€467 | |
| Financial charges | 65/66B | €1,043 | €1,503 | +€460 | +44.1% |
| Recurring financial charges | 65 | €1,043 | €1,503 | +€460 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €37,664 | €79,842 | +€42,178 | +112% |
| Income taxes | 67/77 | €10,338 | €22,322 | +€11,984 | +116% |
| Profit (loss) for the period | 9904 | €27,327 | €57,521 | +€30,194 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €27,327 | €57,521 | +€30,194 | +110% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.