PRO-CAR 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.
PRO-CAR CONSULTING
Largest movements
- Receivables within one year +€92,399
up €92,399 (+228%), from €40,504 to €132,903
of which Trade receivables: +€52,037
- Stocks and contracts +€17,100
new in 2025: €17,100
- Trade debts +€99,215
up €99,215 (+316%), from €31,434 to €130,649
- Advances received +€10,830
up €10,830 (+201%), from €5,385 to €16,214
- Tax, wage and social debts -€8,765
down €8,765 (-62.8%), from €13,960 to €5,194
- Short-term financial debts +€4,805
up €4,805 (+34.3%), from €14,018 to €18,822
- Profit (loss) carried forward +€3,803
up €3,803 (+4.5%), from -€84,843 to -€81,040
- Gross operating margin +€16,350
up €16,350, from -€3,986 to €12,364
- Financial charges +€2,841
up €2,841 (+111%), from €2,567 to €5,408
- Write-downs -€1,557
no longer reported in 2025 (was €1,557)
- Taxes -€351
down €351 (-64.4%), from €546 to €194
- Other operating charges +€351
up €351 (+15.9%), from €2,209 to €2,561
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 | €42,712 | €152,600 | +€109,887 | +257% |
| Fixed assets | 21/28 | €1,104 | €1,457 | +€353 | +32.0% |
| Tangible fixed assets | 22/27 | €1,104 | €1,457 | +€353 | +32.0% |
| Furniture and vehicles | 24 | €126 | €724 | +€598 | +474% |
| Other tangible fixed assets | 26 | €978 | €733 | -€244 | -25.0% |
| Current assets | 29/58 | €41,609 | €151,143 | +€109,534 | +263% |
| Stocks and contracts in progress | 3 | - | €17,100 | +€17,100 | |
| Stocks | 30/36 | - | €17,100 | +€17,100 | |
| Amounts receivable within one year | 40/41 | €40,504 | €132,903 | +€92,399 | +228% |
| Trade receivables | 40 | €5,343 | €57,381 | +€52,037 | +974% |
| Other amounts receivable | 41 | €35,161 | €75,522 | +€40,361 | +115% |
| Cash at bank and in hand | 54/58 | €36 | €45 | +€9 | +26.0% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,095 | +€26 | +2.4% |
| Total equity and liabilities | 10/49 | €42,712 | €152,600 | +€109,887 | +257% |
| Equity | 10/15 | -€62,083 | -€58,280 | +€3,803 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,160 | €4,160 | = | 0.0% |
| Distributable reserves | 133 | €4,160 | €4,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,843 | -€81,040 | +€3,803 | +4.5% |
| Amounts payable | 17/49 | €104,795 | €210,880 | +€106,084 | +101% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64,795 | €170,880 | +€106,084 | +164% |
| Financial debts | 43 | €14,018 | €18,822 | +€4,805 | +34.3% |
| Credit institutions | 430/8 | €14,018 | €18,822 | +€4,805 | +34.3% |
| Trade debts | 44 | €31,434 | €130,649 | +€99,215 | +316% |
| Suppliers | 440/4 | €31,434 | €130,649 | +€99,215 | +316% |
| Advances received on contracts in progress | 46 | €5,385 | €16,214 | +€10,830 | +201% |
| Taxes, remuneration and social security | 45 | €13,960 | €5,194 | -€8,765 | -62.8% |
| Taxes | 450/3 | €13,960 | €5,194 | -€8,765 | -62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €404 | -€227 | -36.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,557 | - | -€1,557 | |
| Other operating charges | 640/8 | €2,209 | €2,561 | +€351 | +15.9% |
| Gross operating margin | 9900 | -€3,986 | €12,364 | +€16,350 | |
| Operating profit (loss) | 9901 | -€8,383 | €9,400 | +€17,783 | |
| Financial income | 75/76B | €15 | €5 | -€10 | -65.6% |
| Recurring financial income | 75 | €15 | €5 | -€10 | -65.6% |
| Financial charges | 65/66B | €2,567 | €5,408 | +€2,841 | +111% |
| Recurring financial charges | 65 | €2,567 | €5,408 | +€2,841 | +111% |
| Profit (loss) for the period before taxes | 9903 | -€10,935 | €3,997 | +€14,932 | |
| Income taxes | 67/77 | €546 | €194 | -€351 | -64.4% |
| Profit (loss) for the period | 9904 | -€11,480 | €3,803 | +€15,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,480 | €3,803 | +€15,283 |
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 31 October 2026 via checked.be.