PRO CONSEIL: what changed
PRO CONSEIL
Largest movements
- Cash +€170,533
up €170,533 (+1,492%), from €11,432 to €181,965
mainly Net result for the year (+€205,458) and Other debts (+€199,093)
- Tangible fixed assets +€38,627
up €38,627 (+883%), from €4,376 to €43,003
of which Furniture and vehicles: +€39,102
- Intangible fixed assets -€17,623
down €17,623 (-27.0%), from €65,161 to €47,538
- Deferred charges and accrued income +€13,532
up €13,532, from €0 to €13,532
- Receivables within one year -€5,422
down €5,422 (-12.4%), from €43,620 to €38,198
of which Trade receivables: -€9,698
- Other debts +€199,093
up €199,093 (+21,945%), from €907 to €200,000
- Trade debts +€11,424
up €11,424 (+1,295%), from €882 to €12,306
- Short-term financial debts -€9,167
no longer reported in 2025 (was €9,167)
- Profit (loss) carried forward +€5,458
up €5,458 (+10.0%), from €54,715 to €60,173
- Advances received -€4,874
no longer reported in 2025 (was €4,874)
- Gross operating margin +€187,783
up €187,783 (+67.4%), from €278,571 to €466,354
- Taxes +€51,415
up €51,415 (+238%), from €21,633 to €73,048
- Staff costs -€8,888
down €8,888 (-5.2%), from €172,438 to €163,550
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,172 | €324,900 | +€198,728 | +158% |
| Fixed assets | 21/28 | €71,120 | €91,205 | +€20,085 | +28.2% |
| Intangible fixed assets | 21 | €65,161 | €47,538 | -€17,623 | -27.0% |
| Tangible fixed assets | 22/27 | €4,376 | €43,003 | +€38,627 | +883% |
| Furniture and vehicles | 24 | €2,458 | €41,560 | +€39,102 | +1,591% |
| Other tangible fixed assets | 26 | €1,917 | €1,443 | -€474 | -24.7% |
| Financial fixed assets | 28 | €1,584 | €664 | -€920 | -58.1% |
| Current assets | 29/58 | €55,052 | €233,695 | +€178,643 | +325% |
| Amounts receivable within one year | 40/41 | €43,620 | €38,198 | -€5,422 | -12.4% |
| Trade receivables | 40 | €37,716 | €28,018 | -€9,698 | -25.7% |
| Other amounts receivable | 41 | €5,904 | €10,180 | +€4,276 | +72.4% |
| Cash at bank and in hand | 54/58 | €11,432 | €181,965 | +€170,533 | +1,492% |
| Deferred charges and accrued income | 490/1 | €0 | €13,532 | +€13,532 | |
| Total equity and liabilities | 10/49 | €126,172 | €324,900 | +€198,728 | +158% |
| Equity | 10/15 | €88,801 | €94,258 | +€5,457 | +6.1% |
| Contributions | 10/11 | €34,085 | €34,085 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €54,715 | €60,173 | +€5,458 | +10.0% |
| Amounts payable | 17/49 | €37,371 | €230,642 | +€193,271 | +517% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,371 | €230,642 | +€193,271 | +517% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €9,167 | - | -€9,167 | |
| Other loans | 439 | €9,167 | - | -€9,167 | |
| Trade debts | 44 | €882 | €12,306 | +€11,424 | +1,295% |
| Suppliers | 440/4 | €882 | €12,306 | +€11,424 | +1,295% |
| Advances received on contracts in progress | 46 | €4,874 | - | -€4,874 | |
| Taxes, remuneration and social security | 45 | €21,541 | €18,336 | -€3,205 | -14.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €21,541 | €18,336 | -€3,205 | -14.9% |
| Other amounts payable | 47/48 | €907 | €200,000 | +€199,093 | +21,945% |
| Non-recurring operating income | 76A | €15,997 | €13,515 | -€2,482 | -15.5% |
| Remuneration, social security and pensions | 62 | €172,438 | €163,550 | -€8,888 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,436 | €23,326 | -€2,110 | -8.3% |
| Other operating charges | 640/8 | €1,031 | €400 | -€631 | -61.2% |
| Non-recurring operating charges | 66A | €6,226 | €920 | -€5,306 | -85.2% |
| Gross operating margin | 9900 | €278,571 | €466,354 | +€187,783 | +67.4% |
| Operating profit (loss) | 9901 | €73,440 | €278,158 | +€204,718 | +279% |
| Financial income | 75/76B | €330 | €681 | +€351 | +106% |
| Recurring financial income | 75 | €330 | €120 | -€210 | -63.7% |
| Non-recurring financial income | 76B | €0 | €561 | +€561 | |
| Financial charges | 65/66B | €1,445 | €333 | -€1,112 | -77.0% |
| Recurring financial charges | 65 | €1,445 | €333 | -€1,112 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €72,325 | €278,506 | +€206,181 | +285% |
| Income taxes | 67/77 | €21,633 | €73,048 | +€51,415 | +238% |
| Profit (loss) for the period | 9904 | €50,692 | €205,458 | +€154,766 | +305% |
| Profit (loss) for the period to be appropriated | 9905 | €50,692 | €205,458 | +€154,766 | +305% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.