PRO-CONSEILS: 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-CONSEILS
Largest movements
- Receivables within one year -€24,495
down €24,495 (-31.4%), from €78,050 to €53,555
of which Trade receivables: -€41,009
- Trade debts -€94,186
down €94,186 (-99.7%), from €94,498 to €312
- Other debts +€37,307
up €37,307 (+15.1%), from €246,892 to €284,199
- Reserves +€23,000
up €23,000 (+14.5%), from €158,859 to €181,859
of which Distributable reserves: +€23,000
- Tax, wage and social debts +€8,608
up €8,608 (+21.9%), from €39,356 to €47,964
of which Taxes: +€6,237
- Other operating charges -€5,851
down €5,851 (-74.5%), from €7,857 to €2,006
- Financial charges -€3,564
down €3,564 (-29.6%), from €12,060 to €8,496
- Taxes +€3,545
up €3,545 (+91.8%), from €3,862 to €7,407
- Gross operating margin +€2,925
up €2,925 (+2.3%), from €124,971 to €127,896
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 | €612,196 | €582,766 | -€29,430 | -4.8% |
| Fixed assets | 21/28 | €472,514 | €472,070 | -€444 | -0.1% |
| Tangible fixed assets | 22/27 | €964 | €520 | -€444 | -46.1% |
| Furniture and vehicles | 24 | €964 | €520 | -€444 | -46.1% |
| Financial fixed assets | 28 | €471,550 | €471,550 | = | 0.0% |
| Current assets | 29/58 | €139,682 | €110,696 | -€28,986 | -20.8% |
| Amounts receivable within one year | 40/41 | €78,050 | €53,555 | -€24,495 | -31.4% |
| Trade receivables | 40 | €78,050 | €37,041 | -€41,009 | -52.5% |
| Other amounts receivable | 41 | - | €16,514 | +€16,514 | |
| Cash at bank and in hand | 54/58 | €124 | €108 | -€16 | -12.9% |
| Deferred charges and accrued income | 490/1 | €61,508 | €57,033 | -€4,475 | -7.3% |
| Total equity and liabilities | 10/49 | €612,196 | €582,766 | -€29,430 | -4.8% |
| Equity | 10/15 | €177,570 | €201,143 | +€23,573 | +13.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €158,859 | €181,859 | +€23,000 | +14.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €157,000 | €180,000 | +€23,000 | +14.6% |
| Profit (loss) carried forward | 14 | €119 | €692 | +€573 | +481.5% |
| Amounts payable | 17/49 | €434,626 | €381,623 | -€53,003 | -12.2% |
| Amounts payable within one year | 42/48 | €432,789 | €379,884 | -€52,905 | -12.2% |
| Financial debts | 43 | €52,043 | €47,409 | -€4,634 | -8.9% |
| Credit institutions | 430/8 | €52,043 | €47,409 | -€4,634 | -8.9% |
| Trade debts | 44 | €94,498 | €312 | -€94,186 | -99.7% |
| Suppliers | 440/4 | €94,498 | €312 | -€94,186 | -99.7% |
| Taxes, remuneration and social security | 45 | €39,356 | €47,964 | +€8,608 | +21.9% |
| Taxes | 450/3 | €29,297 | €35,534 | +€6,237 | +21.3% |
| Remuneration and social security | 454/9 | €10,059 | €12,430 | +€2,371 | +23.6% |
| Other amounts payable | 47/48 | €246,892 | €284,199 | +€37,307 | +15.1% |
| Accrued charges and deferred income | 492/3 | €1,837 | €1,739 | -€98 | -5.3% |
| Remuneration, social security and pensions | 62 | €49,765 | €50,970 | +€1,205 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €444 | -€1 | -0.2% |
| Other operating charges | 640/8 | €7,857 | €2,006 | -€5,851 | -74.5% |
| Gross operating margin | 9900 | €124,971 | €127,896 | +€2,925 | +2.3% |
| Operating profit (loss) | 9901 | €66,904 | €74,476 | +€7,572 | +11.3% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €12,060 | €8,496 | -€3,564 | -29.6% |
| Recurring financial charges | 65 | €12,060 | €8,496 | -€3,564 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €54,851 | €65,980 | +€11,129 | +20.3% |
| Income taxes | 67/77 | €3,862 | €7,407 | +€3,545 | +91.8% |
| Profit (loss) for the period | 9904 | €50,989 | €58,573 | +€7,584 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,989 | €58,573 | +€7,584 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.