PRO ACTIVE CONSULT: what changed
Two fiscal 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.
PRO ACTIVE CONSULT
Largest movements
- Cash +€190,174
up €190,174 (+516.6%), from €36,810 to €226,983
mainly Current investments (+€155,803) and Net result for the year (+€152,345)
- Current investments -€155,803
down €155,803 (-18.0%), from €864,118 to €708,315
- Reserves +€96,870
up €96,870 (+19.1%), from €507,935 to €604,805
- Other debts -€51,321
down €51,321 (-11.7%), from €439,022 to €387,701
- Financial income +€10,330
up €10,330 (+10.1%), from €102,061 to €112,390
- Gross operating margin -€8,052
down €8,052 (-9.3%), from €86,390 to €78,338
- Taxes -€7,529
down €7,529 (-17.4%), from €43,351 to €35,822
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 | €1,039,846 | €1,077,949 | +€38,103 | +3.7% |
| Fixed assets | 21/28 | €83,870 | €84,513 | +€643 | +0.8% |
| Tangible fixed assets | 22/27 | €338 | €981 | +€643 | +190.2% |
| Plant, machinery and equipment | 23 | €0 | €981 | +€981 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €338 | €0 | -€338 | -100.0% |
| Financial fixed assets | 28 | €83,532 | €83,532 | = | 0.0% |
| Current assets | 29/58 | €955,976 | €993,436 | +€37,460 | +3.9% |
| Amounts receivable within one year | 40/41 | €52,913 | €57,103 | +€4,191 | +7.9% |
| Trade receivables | 40 | €52,913 | €52,328 | -€585 | -1.1% |
| Other amounts receivable | 41 | €0 | €4,775 | +€4,775 | |
| Current investments | 50/53 | €864,118 | €708,315 | -€155,803 | -18.0% |
| Cash at bank and in hand | 54/58 | €36,810 | €226,983 | +€190,174 | +516.6% |
| Deferred charges and accrued income | 490/1 | €2,136 | €1,034 | -€1,102 | -51.6% |
| Total equity and liabilities | 10/49 | €1,039,846 | €1,077,949 | +€38,103 | +3.7% |
| Equity | 10/15 | €532,735 | €629,605 | +€96,870 | +18.2% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €507,935 | €604,805 | +€96,870 | +19.1% |
| Distributable reserves | 133 | €507,935 | €604,805 | +€96,870 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €507,111 | €448,344 | -€58,767 | -11.6% |
| Amounts payable within one year | 42/48 | €507,111 | €448,344 | -€58,767 | -11.6% |
| Trade debts | 44 | €4,932 | €4,163 | -€770 | -15.6% |
| Suppliers | 440/4 | €4,932 | €4,163 | -€770 | -15.6% |
| Taxes, remuneration and social security | 45 | €63,157 | €56,481 | -€6,676 | -10.6% |
| Taxes | 450/3 | €63,157 | €52,438 | -€10,719 | -17.0% |
| Remuneration and social security | 454/9 | - | €4,043 | +€4,043 | |
| Other amounts payable | 47/48 | €439,022 | €387,701 | -€51,321 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,359 | €586 | -€773 | -56.9% |
| Other operating charges | 640/8 | €1,418 | €1,460 | +€41 | +2.9% |
| Gross operating margin | 9900 | €86,390 | €78,338 | -€8,052 | -9.3% |
| Operating profit (loss) | 9901 | €83,612 | €76,292 | -€7,320 | -8.8% |
| Financial income | 75/76B | €102,061 | €112,390 | +€10,330 | +10.1% |
| Recurring financial income | 75 | €102,061 | €112,390 | +€10,330 | +10.1% |
| Financial charges | 65/66B | €686 | €515 | -€171 | -24.9% |
| Recurring financial charges | 65 | €686 | €515 | -€171 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €184,986 | €188,167 | +€3,181 | +1.7% |
| Income taxes | 67/77 | €43,351 | €35,822 | -€7,529 | -17.4% |
| Profit (loss) for the period | 9904 | €141,635 | €152,345 | +€10,710 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,635 | €152,345 | +€10,710 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.