pw-consult.be: 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.
pw-consult.be
Largest movements
- Deferred charges and accrued income -€1,565
down €1,565 (-25.0%), from €6,260 to €4,695
- Tangible fixed assets -€1,240
down €1,240 (-16.3%), from €7,624 to €6,384
of which Other tangible fixed assets: -€839
- Receivables within one year +€1,139
up €1,139 (+39.3%), from €2,903 to €4,042
- Short-term financial debts +€3,971
up €3,971 (+76.5%), from €5,193 to €9,164
- Profit (loss) carried forward -€3,886
down €3,886 (-17.8%), from -€21,806 to -€25,692
- Other debts -€1,171
down €1,171 (-7.4%), from €15,855 to €14,684
- Trade debts -€553
down €553 (-44.0%), from €1,258 to €705
- Tax, wage and social debts -€428
down €428 (-34.8%), from €1,231 to €803
- Gross operating margin +€8,051
up €8,051, from -€7,615 to €437
- Other operating charges -€88
down €88 (-20.8%), from €422 to €335
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 | €16,797 | €15,129 | -€1,667 | -9.9% |
| Fixed assets | 21/28 | €7,624 | €6,384 | -€1,240 | -16.3% |
| Tangible fixed assets | 22/27 | €7,624 | €6,384 | -€1,240 | -16.3% |
| Furniture and vehicles | 24 | €761 | €360 | -€401 | -52.7% |
| Other tangible fixed assets | 26 | €6,863 | €6,024 | -€839 | -12.2% |
| Current assets | 29/58 | €9,172 | €8,745 | -€427 | -4.7% |
| Amounts receivable within one year | 40/41 | €2,903 | €4,042 | +€1,139 | +39.3% |
| Trade receivables | 40 | €2,903 | €4,042 | +€1,139 | +39.3% |
| Cash at bank and in hand | 54/58 | €10 | €8 | -€1 | -15.0% |
| Deferred charges and accrued income | 490/1 | €6,260 | €4,695 | -€1,565 | -25.0% |
| Total equity and liabilities | 10/49 | €16,797 | €15,129 | -€1,667 | -9.9% |
| Equity | 10/15 | -€6,741 | -€10,626 | -€3,886 | -57.6% |
| Contributions | 10/11 | €10,544 | €10,544 | = | 0.0% |
| Reserves | 13 | €4,521 | €4,521 | = | 0.0% |
| Distributable reserves | 133 | €4,521 | €4,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,806 | -€25,692 | -€3,886 | -17.8% |
| Amounts payable | 17/49 | €23,537 | €25,755 | +€2,218 | +9.4% |
| Amounts payable within one year | 42/48 | €23,537 | €25,356 | +€1,819 | +7.7% |
| Financial debts | 43 | €5,193 | €9,164 | +€3,971 | +76.5% |
| Credit institutions | 430/8 | €5,193 | €9,164 | +€3,971 | +76.5% |
| Trade debts | 44 | €1,258 | €705 | -€553 | -44.0% |
| Suppliers | 440/4 | €1,258 | €705 | -€553 | -44.0% |
| Taxes, remuneration and social security | 45 | €1,231 | €803 | -€428 | -34.8% |
| Taxes | 450/3 | €1,231 | €803 | -€428 | -34.8% |
| Other amounts payable | 47/48 | €15,855 | €14,684 | -€1,171 | -7.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,297 | €1,240 | -€57 | -4.4% |
| Other operating charges | 640/8 | €422 | €335 | -€88 | -20.8% |
| Gross operating margin | 9900 | -€7,615 | €437 | +€8,051 | |
| Operating profit (loss) | 9901 | -€9,334 | -€1,138 | +€8,196 | +87.8% |
| Financial charges | 65/66B | €2,553 | €2,624 | +€71 | +2.8% |
| Recurring financial charges | 65 | €2,553 | €2,624 | +€71 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,887 | -€3,762 | +€8,125 | +68.3% |
| Income taxes | 67/77 | €115 | €123 | +€8 | +6.7% |
| Profit (loss) for the period | 9904 | -€12,002 | -€3,886 | +€8,117 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,002 | -€3,886 | +€8,117 | +67.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.