P&E CONSULT: what changed
P&E CONSULT
Largest movements
- Cash +€12,197
up €12,197 (+620%), from €1,967 to €14,164
mainly Other debts (+€16,983) and Depreciation (+€11,870)
- Tangible fixed assets -€11,870
down €11,870 (-33.7%), from €35,208 to €23,338
of which Furniture and vehicles: -€11,703
- Receivables within one year -€9,285
down €9,285 (-25.1%), from €36,919 to €27,634
of which Trade receivables: -€8,980
- Tax, wage and social debts -€24,216
down €24,216 (-84.9%), from €28,515 to €4,299
of which Remuneration and social security: -€24,900
- Other debts +€16,983
up €16,983 (+298%), from €5,700 to €22,683
- Trade debts +€7,005
up €7,005 (+748%), from €936 to €7,941
- Debts after one year -€4,941
down €4,941 (-21.9%), from €22,525 to €17,584
- Profit (loss) carried forward -€3,533
down €3,533 (-73.1%), from €4,834 to €1,301
- Depreciation -€1,432
down €1,432 (-10.8%), from €13,302 to €11,870
- Gross operating margin -€1,259
down €1,259 (-9.8%), from €12,896 to €11,636
- Financial charges +€367
up €367 (+31.7%), from €1,160 to €1,527
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,660 | €65,716 | -€8,944 | -12.0% |
| Fixed assets | 21/28 | €35,208 | €23,338 | -€11,870 | -33.7% |
| Tangible fixed assets | 22/27 | €35,208 | €23,338 | -€11,870 | -33.7% |
| Plant, machinery and equipment | 23 | €167 | - | -€167 | |
| Furniture and vehicles | 24 | €35,041 | €23,338 | -€11,703 | -33.4% |
| Current assets | 29/58 | €39,452 | €42,378 | +€2,926 | +7.4% |
| Amounts receivable within one year | 40/41 | €36,919 | €27,634 | -€9,285 | -25.1% |
| Trade receivables | 40 | €36,615 | €27,634 | -€8,980 | -24.5% |
| Other amounts receivable | 41 | €304 | - | -€304 | |
| Cash at bank and in hand | 54/58 | €1,967 | €14,164 | +€12,197 | +620% |
| Deferred charges and accrued income | 490/1 | €566 | €579 | +€13 | +2.4% |
| Total equity and liabilities | 10/49 | €74,660 | €65,716 | -€8,944 | -12.0% |
| Equity | 10/15 | €11,800 | €8,267 | -€3,533 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €766 | €766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €766 | €766 | = | 0.0% |
| Reserves not available under the articles | 1311 | €766 | €766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,834 | €1,301 | -€3,533 | -73.1% |
| Amounts payable | 17/49 | €62,860 | €57,449 | -€5,411 | -8.6% |
| Amounts payable after more than one year | 17 | €22,525 | €17,584 | -€4,941 | -21.9% |
| Financial debts | 170/4 | €22,525 | €17,584 | -€4,941 | -21.9% |
| Amounts payable within one year | 42/48 | €39,948 | €39,865 | -€83 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €4,796 | €4,941 | +€145 | +3.0% |
| Trade debts | 44 | €936 | €7,941 | +€7,005 | +748% |
| Suppliers | 440/4 | €936 | €7,941 | +€7,005 | +748% |
| Taxes, remuneration and social security | 45 | €28,515 | €4,299 | -€24,216 | -84.9% |
| Taxes | 450/3 | €3,615 | €4,299 | +€684 | +18.9% |
| Remuneration and social security | 454/9 | €24,900 | - | -€24,900 | |
| Other amounts payable | 47/48 | €5,700 | €22,683 | +€16,983 | +298% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,302 | €11,870 | -€1,432 | -10.8% |
| Other operating charges | 640/8 | €855 | €765 | -€90 | -10.6% |
| Gross operating margin | 9900 | €12,896 | €11,636 | -€1,259 | -9.8% |
| Operating profit (loss) | 9901 | -€1,261 | -€998 | +€263 | +20.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,160 | €1,527 | +€367 | +31.7% |
| Recurring financial charges | 65 | €1,160 | €1,527 | +€367 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,420 | -€2,524 | -€104 | -4.3% |
| Income taxes | 67/77 | €1,018 | €1,008 | -€9 | -0.9% |
| Profit (loss) for the period | 9904 | -€3,438 | -€3,533 | -€95 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,438 | -€3,533 | -€95 | -2.7% |
Next steps
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 2 November 2026 via checked.be.