MS 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.
MS PRO CONSULT
Largest movements
- Cash -€17,199
down €17,199 (-15.1%), from €114,104 to €96,905
mainly Contributions, distributions and other (-€98,293) and Investment in fixed assets (net) (-€22,921)
- Current portion of long-term debt -€11,736
down €11,736 (-66.5%), from €17,650 to €5,913
- Debts after one year -€7,395
down €7,395 (-99.8%), from €7,413 to €18
of which Financial debts: -€7,395
- Other debts +€6,465
up €6,465 (+8.4%), from €77,084 to €83,549
- Gross operating margin +€6,045
up €6,045 (+4.1%), from €146,434 to €152,478
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.
Cash bridge derived
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 | €196,388 | €181,193 | -€15,195 | -7.7% |
| Fixed assets | 21/28 | €50,483 | €51,383 | +€901 | +1.8% |
| Tangible fixed assets | 22/27 | €50,483 | €51,383 | +€901 | +1.8% |
| Furniture and vehicles | 24 | €50,483 | €51,383 | +€901 | +1.8% |
| Current assets | 29/58 | €145,906 | €129,810 | -€16,096 | -11.0% |
| Amounts receivable within one year | 40/41 | €29,582 | €30,551 | +€970 | +3.3% |
| Trade receivables | 40 | €28,757 | €30,177 | +€1,420 | +4.9% |
| Other amounts receivable | 41 | €825 | €374 | -€451 | -54.6% |
| Cash at bank and in hand | 54/58 | €114,104 | €96,905 | -€17,199 | -15.1% |
| Deferred charges and accrued income | 490/1 | €2,220 | €2,353 | +€133 | +6.0% |
| Total equity and liabilities | 10/49 | €196,388 | €181,193 | -€15,195 | -7.7% |
| Equity | 10/15 | €61,708 | €61,708 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,708 | €56,708 | = | 0.0% |
| Distributable reserves | 133 | €56,708 | €56,708 | = | 0.0% |
| Amounts payable | 17/49 | €134,680 | €119,485 | -€15,195 | -11.3% |
| Amounts payable after more than one year | 17 | €7,413 | €18 | -€7,395 | -99.8% |
| Financial debts | 170/4 | €7,395 | - | -€7,395 | |
| Other amounts payable | 178/9 | €18 | €18 | = | 0.0% |
| Amounts payable within one year | 42/48 | €127,267 | €119,467 | -€7,800 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €17,650 | €5,913 | -€11,736 | -66.5% |
| Trade debts | 44 | €1,771 | €1,081 | -€689 | -38.9% |
| Suppliers | 440/4 | €1,771 | €1,081 | -€689 | -38.9% |
| Taxes, remuneration and social security | 45 | €30,762 | €28,923 | -€1,839 | -6.0% |
| Taxes | 450/3 | €28,762 | €28,923 | +€161 | +0.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €77,084 | €83,549 | +€6,465 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,874 | €22,020 | +€146 | +0.7% |
| Other operating charges | 640/8 | €1,856 | €1,503 | -€353 | -19.0% |
| Non-recurring operating charges | 66A | €40 | €20 | -€20 | -50.0% |
| Gross operating margin | 9900 | €146,434 | €152,478 | +€6,045 | +4.1% |
| Operating profit (loss) | 9901 | €122,663 | €128,935 | +€6,272 | +5.1% |
| Financial income | 75/76B | €52 | €438 | +€386 | +744.5% |
| Recurring financial income | 75 | €52 | €438 | +€386 | +744.5% |
| Financial charges | 65/66B | €1,838 | €1,327 | -€511 | -27.8% |
| Recurring financial charges | 65 | €1,838 | €1,327 | -€511 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €120,878 | €128,046 | +€7,168 | +5.9% |
| Income taxes | 67/77 | €30,191 | €29,753 | -€438 | -1.5% |
| Profit (loss) for the period | 9904 | €90,687 | €98,293 | +€7,606 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,687 | €98,293 | +€7,606 | +8.4% |
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 9 October 2026 via checked.be.