PYRAMIS 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.
PYRAMIS CONSULTING
Largest movements
- Cash +€62,535
up €62,535 (+34.1%), from €183,262 to €245,797
mainly Net result for the year (+€52,123) and Receivables within one year (+€38,693)
- Receivables within one year -€38,693
down €38,693 (-70.0%), from €55,246 to €16,553
of which Other amounts receivable: -€40,000
- Tangible fixed assets -€10,631
down €10,631 (-23.5%), from €45,279 to €34,647
of which Furniture and vehicles: -€10,404
- Reserves +€8,854
up €8,854 (+3.2%), from €278,847 to €287,701
- Gross operating margin +€10,283
up €10,283 (+13.9%), from €74,145 to €84,428
- Taxes +€2,718
up €2,718 (+16.0%), from €17,014 to €19,732
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 | €288,419 | €299,234 | +€10,815 | +3.7% |
| Fixed assets | 21/28 | €45,279 | €34,647 | -€10,631 | -23.5% |
| Tangible fixed assets | 22/27 | €45,279 | €34,647 | -€10,631 | -23.5% |
| Plant, machinery and equipment | 23 | €852 | €625 | -€228 | -26.7% |
| Furniture and vehicles | 24 | €44,426 | €34,023 | -€10,404 | -23.4% |
| Current assets | 29/58 | €243,140 | €264,587 | +€21,447 | +8.8% |
| Amounts receivable within one year | 40/41 | €55,246 | €16,553 | -€38,693 | -70.0% |
| Trade receivables | 40 | €15,246 | €16,553 | +€1,307 | +8.6% |
| Other amounts receivable | 41 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €183,262 | €245,797 | +€62,535 | +34.1% |
| Deferred charges and accrued income | 490/1 | €4,632 | €2,237 | -€2,395 | -51.7% |
| Total equity and liabilities | 10/49 | €288,419 | €299,234 | +€10,815 | +3.7% |
| Equity | 10/15 | €278,947 | €287,801 | +€8,854 | +3.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €278,847 | €287,701 | +€8,854 | +3.2% |
| Distributable reserves | 133 | €278,847 | €287,701 | +€8,854 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,471 | €11,433 | +€1,961 | +20.7% |
| Amounts payable within one year | 42/48 | €9,471 | €11,433 | +€1,961 | +20.7% |
| Trade debts | 44 | €411 | €2,389 | +€1,978 | +481% |
| Suppliers | 440/4 | €411 | €2,389 | +€1,978 | +481% |
| Taxes, remuneration and social security | 45 | €7,293 | €7,955 | +€662 | +9.1% |
| Taxes | 450/3 | €7,293 | €7,955 | +€662 | +9.1% |
| Other amounts payable | 47/48 | €1,767 | €1,089 | -€679 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,690 | €12,822 | +€132 | +1.0% |
| Other operating charges | 640/8 | €810 | €785 | -€25 | -3.1% |
| Gross operating margin | 9900 | €74,145 | €84,428 | +€10,283 | +13.9% |
| Operating profit (loss) | 9901 | €60,645 | €70,822 | +€10,177 | +16.8% |
| Financial income | 75/76B | €1,438 | €1,166 | -€272 | -18.9% |
| Recurring financial income | 75 | €1,438 | €1,166 | -€272 | -18.9% |
| Financial charges | 65/66B | €117 | €133 | +€16 | +13.2% |
| Recurring financial charges | 65 | €117 | €133 | +€16 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €61,966 | €71,855 | +€9,890 | +16.0% |
| Income taxes | 67/77 | €17,014 | €19,732 | +€2,718 | +16.0% |
| Profit (loss) for the period | 9904 | €44,951 | €52,123 | +€7,172 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,951 | €52,123 | +€7,172 | +16.0% |
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 16 October 2026 via checked.be.