B-PRO+ CONSULT: 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.
B-PRO+ CONSULT
Largest movements
- Receivables within one year -€60,612
down €60,612 (-72.5%), from €83,605 to €22,994
of which Other amounts receivable: -€65,379
- Current investments +€15,857
new in 2025: €15,857
- Cash +€1,442
up €1,442 (+11.6%), from €12,411 to €13,853
mainly Receivables within one year (+€60,612) and Net result for the year (+€43,250)
- Reserves -€44,789
down €44,789 (-50.9%), from €88,039 to €43,250
- Trade debts +€1,556
up €1,556 (+47.3%), from €3,288 to €4,844
- Gross operating margin +€8,468
up €8,468 (+18.1%), from €46,855 to €55,323
- Taxes +€1,833
up €1,833 (+18.5%), from €9,883 to €11,716
- Financial income +€1,273
up €1,273 (+42.6%), from €2,992 to €4,265
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 | €99,087 | €55,798 | -€43,289 | -43.7% |
| Fixed assets | 21/28 | €2,825 | €1,947 | -€879 | -31.1% |
| Tangible fixed assets | 22/27 | €2,825 | €1,947 | -€879 | -31.1% |
| Plant, machinery and equipment | 23 | €2,120 | €1,817 | -€303 | -14.3% |
| Furniture and vehicles | 24 | €705 | €129 | -€576 | -81.7% |
| Current assets | 29/58 | €96,262 | €53,852 | -€42,410 | -44.1% |
| Amounts receivable within one year | 40/41 | €83,605 | €22,994 | -€60,612 | -72.5% |
| Trade receivables | 40 | €11,947 | €16,714 | +€4,767 | +39.9% |
| Other amounts receivable | 41 | €71,658 | €6,279 | -€65,379 | -91.2% |
| Current investments | 50/53 | - | €15,857 | +€15,857 | |
| Cash at bank and in hand | 54/58 | €12,411 | €13,853 | +€1,442 | +11.6% |
| Deferred charges and accrued income | 490/1 | €245 | €1,148 | +€902 | +368% |
| Total equity and liabilities | 10/49 | €99,087 | €55,798 | -€43,289 | -43.7% |
| Equity | 10/15 | €92,039 | €47,250 | -€44,789 | -48.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €88,039 | €43,250 | -€44,789 | -50.9% |
| Distributable reserves | 133 | €88,039 | €43,250 | -€44,789 | -50.9% |
| Amounts payable | 17/49 | €7,048 | €8,548 | +€1,500 | +21.3% |
| Amounts payable within one year | 42/48 | €7,048 | €8,548 | +€1,500 | +21.3% |
| Trade debts | 44 | €3,288 | €4,844 | +€1,556 | +47.3% |
| Suppliers | 440/4 | €3,288 | €4,844 | +€1,556 | +47.3% |
| Taxes, remuneration and social security | 45 | €3,760 | €3,704 | -€56 | -1.5% |
| Taxes | 450/3 | €3,760 | €3,704 | -€56 | -1.5% |
| Remuneration, social security and pensions | 62 | €1,728 | €2,128 | +€400 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €879 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €46,855 | €55,323 | +€8,468 | +18.1% |
| Operating profit (loss) | 9901 | €44,108 | €52,173 | +€8,065 | +18.3% |
| Financial income | 75/76B | €2,992 | €4,265 | +€1,273 | +42.6% |
| Recurring financial income | 75 | €2,992 | €4,265 | +€1,273 | +42.6% |
| Financial charges | 65/66B | €1,746 | €1,471 | -€274 | -15.7% |
| Recurring financial charges | 65 | €1,746 | €1,471 | -€274 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €45,354 | €54,966 | +€9,612 | +21.2% |
| Income taxes | 67/77 | €9,883 | €11,716 | +€1,833 | +18.5% |
| Profit (loss) for the period | 9904 | €35,471 | €43,250 | +€7,779 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,471 | €43,250 | +€7,779 | +21.9% |
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.