AREAPROG 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.
AREAPROG CONSULTING
Largest movements
- Cash +€35,926
up €35,926 (+10.8%), from €332,602 to €368,528
mainly Net result for the year (+€79,571) and Receivables within one year (+€4,260)
- Receivables within one year -€4,260
down €4,260 (-17.1%), from €24,956 to €20,696
of which Trade receivables: -€4,265
- Reserves +€30,159
up €30,159 (+9.7%), from €310,744 to €340,904
of which Distributable reserves: +€30,159
- Gross operating margin +€5,496
up €5,496 (+5.0%), from €110,889 to €116,385
- Financial charges +€2,122
up €2,122 (+154%), from €1,377 to €3,500
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 | €358,291 | €389,224 | +€30,933 | +8.6% |
| Fixed assets | 21/28 | €412 | - | -€412 | |
| Tangible fixed assets | 22/27 | €412 | - | -€412 | |
| Furniture and vehicles | 24 | €412 | - | -€412 | |
| Current assets | 29/58 | €357,880 | €389,224 | +€31,344 | +8.8% |
| Amounts receivable within one year | 40/41 | €24,956 | €20,696 | -€4,260 | -17.1% |
| Trade receivables | 40 | €24,956 | €20,691 | -€4,265 | -17.1% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €332,602 | €368,528 | +€35,926 | +10.8% |
| Deferred charges and accrued income | 490/1 | €321 | - | -€321 | |
| Total equity and liabilities | 10/49 | €358,291 | €389,224 | +€30,933 | +8.6% |
| Equity | 10/15 | €329,344 | €359,504 | +€30,159 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,744 | €340,904 | +€30,159 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €308,884 | €339,044 | +€30,159 | +9.8% |
| Amounts payable | 17/49 | €28,947 | €29,720 | +€773 | +2.7% |
| Amounts payable within one year | 42/48 | €28,947 | €29,720 | +€773 | +2.7% |
| Trade debts | 44 | €1,181 | €2,025 | +€844 | +71.5% |
| Suppliers | 440/4 | €1,181 | €2,025 | +€844 | +71.5% |
| Taxes, remuneration and social security | 45 | €26,659 | €25,333 | -€1,326 | -5.0% |
| Taxes | 450/3 | €26,659 | €25,333 | -€1,326 | -5.0% |
| Other amounts payable | 47/48 | €1,107 | €2,361 | +€1,255 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €412 | -€101 | -19.7% |
| Other operating charges | 640/8 | €1,517 | €1,580 | +€63 | +4.2% |
| Gross operating margin | 9900 | €110,889 | €116,385 | +€5,496 | +5.0% |
| Operating profit (loss) | 9901 | €108,860 | €114,393 | +€5,533 | +5.1% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,377 | €3,500 | +€2,122 | +154% |
| Recurring financial charges | 65 | €1,377 | €3,500 | +€2,122 | +154% |
| Profit (loss) for the period before taxes | 9903 | €107,486 | €110,894 | +€3,407 | +3.2% |
| Income taxes | 67/77 | €30,367 | €31,322 | +€955 | +3.1% |
| Profit (loss) for the period | 9904 | €77,119 | €79,571 | +€2,452 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,119 | €79,571 | +€2,452 | +3.2% |
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 20 October 2026 via checked.be.