DE PROL 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.
DE PROL CONSULTING
Largest movements
- Current investments +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Tangible fixed assets -€68,916
down €68,916 (-12.5%), from €550,052 to €481,136
of which Land and buildings: -€44,497
- Cash +€43,109
up €43,109 (+182%), from €23,629 to €66,738
mainly Net result for the year (+€95,188) and Depreciation (+€76,274)
- Receivables within one year +€38,018
up €38,018 (+19.7%), from €192,915 to €230,933
of which Trade receivables: +€36,095
- Reserves +€95,188
up €95,188 (+10.6%), from €895,047 to €990,235
- Tax, wage and social debts +€37,103
up €37,103 (+160%), from €23,164 to €60,267
of which Taxes: +€33,455
- Debts after one year -€15,369
down €15,369 (-100%), from €15,369 to €0
- Gross operating margin +€15,372
up €15,372 (+4.5%), from €344,586 to €359,958
- Depreciation +€10,087
up €10,087 (+15.2%), from €66,187 to €76,274
- Staff costs +€8,815
up €8,815 (+5.9%), from €149,589 to €158,404
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,003,923 | €1,116,134 | +€112,211 | +11.2% |
| Fixed assets | 21/28 | €550,379 | €481,463 | -€68,916 | -12.5% |
| Tangible fixed assets | 22/27 | €550,052 | €481,136 | -€68,916 | -12.5% |
| Land and buildings | 22 | €465,904 | €421,407 | -€44,497 | -9.6% |
| Furniture and vehicles | 24 | €73,340 | €59,729 | -€13,611 | -18.6% |
| Leasing and similar rights | 25 | €10,808 | €0 | -€10,808 | -100% |
| Financial fixed assets | 28 | €327 | €327 | = | 0.0% |
| Current assets | 29/58 | €453,544 | €634,671 | +€181,127 | +39.9% |
| Amounts receivable after more than one year | 29 | €87,000 | €87,000 | = | 0.0% |
| Other amounts receivable | 291 | €87,000 | €87,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €192,915 | €230,933 | +€38,018 | +19.7% |
| Trade receivables | 40 | €53,299 | €89,394 | +€36,095 | +67.7% |
| Other amounts receivable | 41 | €139,616 | €141,539 | +€1,923 | +1.4% |
| Current investments | 50/53 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €23,629 | €66,738 | +€43,109 | +182% |
| Total equity and liabilities | 10/49 | €1,003,923 | €1,116,134 | +€112,211 | +11.2% |
| Equity | 10/15 | €907,447 | €1,002,635 | +€95,188 | +10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €895,047 | €990,235 | +€95,188 | +10.6% |
| Distributable reserves | 133 | €895,047 | €990,235 | +€95,188 | +10.6% |
| Amounts payable | 17/49 | €96,476 | €113,499 | +€17,023 | +17.6% |
| Amounts payable after more than one year | 17 | €15,369 | €0 | -€15,369 | -100% |
| Financial debts | 170/4 | €15,369 | €0 | -€15,369 | -100% |
| Amounts payable within one year | 42/48 | €81,107 | €113,499 | +€32,392 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €57,943 | €51,369 | -€6,574 | -11.3% |
| Trade debts | 44 | €0 | €1,863 | +€1,863 | |
| Suppliers | 440/4 | €0 | €1,863 | +€1,863 | |
| Taxes, remuneration and social security | 45 | €23,164 | €60,267 | +€37,103 | +160% |
| Taxes | 450/3 | €0 | €33,455 | +€33,455 | |
| Remuneration and social security | 454/9 | €23,164 | €26,812 | +€3,648 | +15.7% |
| Remuneration, social security and pensions | 62 | €149,589 | €158,404 | +€8,815 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,187 | €76,274 | +€10,087 | +15.2% |
| Other operating charges | 640/8 | €3,933 | €4,449 | +€516 | +13.1% |
| Gross operating margin | 9900 | €344,586 | €359,958 | +€15,372 | +4.5% |
| Operating profit (loss) | 9901 | €124,877 | €120,831 | -€4,046 | -3.2% |
| Financial income | 75/76B | €8,772 | €7,335 | -€1,437 | -16.4% |
| Recurring financial income | 75 | €8,772 | €7,335 | -€1,437 | -16.4% |
| Financial charges | 65/66B | €4,567 | €3,675 | -€892 | -19.5% |
| Recurring financial charges | 65 | €4,567 | €3,675 | -€892 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €129,082 | €124,491 | -€4,591 | -3.6% |
| Income taxes | 67/77 | €27,508 | €29,303 | +€1,795 | +6.5% |
| Profit (loss) for the period | 9904 | €101,574 | €95,188 | -€6,386 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,574 | €95,188 | -€6,386 | -6.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.