PRO³CONSULT: 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.
PRO³CONSULT
Largest movements
- Receivables within one year +€34,185
up €34,185 (+210%), from €16,288 to €50,473
of which Trade receivables: +€24,511
- Cash -€26,804
down €26,804 (-31.4%), from €85,481 to €58,677
mainly Receivables within one year (-€34,185) and Debts after one year (-€26,362)
- Tangible fixed assets -€24,980
down €24,980 (-10.7%), from €232,812 to €207,833
of which Furniture and vehicles: -€16,727
- Reserves +€34,728
up €34,728 (+20.9%), from €165,959 to €200,687
- Debts after one year -€26,362
down €26,362 (-39.9%), from €66,129 to €39,767
- Trade debts -€18,073
down €18,073 (-93.3%), from €19,367 to €1,294
- Other debts -€5,983
down €5,983 (-15.6%), from €38,382 to €32,399
- Gross operating margin -€3,990
down €3,990 (-4.7%), from €85,083 to €81,092
- Financial charges -€2,195
down €2,195 (-43.3%), from €5,072 to €2,878
of which Non-recurring financial charges: -€1,462
- Taxes -€1,110
down €1,110 (-6.3%), from €17,674 to €16,564
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 | €337,890 | €319,561 | -€18,330 | -5.4% |
| Fixed assets | 21/28 | €232,812 | €207,833 | -€24,980 | -10.7% |
| Tangible fixed assets | 22/27 | €232,812 | €207,833 | -€24,980 | -10.7% |
| Land and buildings | 22 | €196,548 | €189,240 | -€7,308 | -3.7% |
| Furniture and vehicles | 24 | €35,319 | €18,592 | -€16,727 | -47.4% |
| Other tangible fixed assets | 26 | €945 | - | -€945 | |
| Current assets | 29/58 | €105,078 | €111,728 | +€6,650 | +6.3% |
| Amounts receivable within one year | 40/41 | €16,288 | €50,473 | +€34,185 | +210% |
| Trade receivables | 40 | €16,288 | €40,799 | +€24,511 | +150% |
| Other amounts receivable | 41 | - | €9,674 | +€9,674 | |
| Cash at bank and in hand | 54/58 | €85,481 | €58,677 | -€26,804 | -31.4% |
| Deferred charges and accrued income | 490/1 | €3,309 | €2,578 | -€731 | -22.1% |
| Total equity and liabilities | 10/49 | €337,890 | €319,561 | -€18,330 | -5.4% |
| Equity | 10/15 | €172,159 | €206,887 | +€34,728 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,959 | €200,687 | +€34,728 | +20.9% |
| Distributable reserves | 133 | €165,959 | €200,687 | +€34,728 | +20.9% |
| Amounts payable | 17/49 | €165,732 | €112,674 | -€53,058 | -32.0% |
| Amounts payable after more than one year | 17 | €66,129 | €39,767 | -€26,362 | -39.9% |
| Financial debts | 170/4 | €66,129 | €39,767 | -€26,362 | -39.9% |
| Amounts payable within one year | 42/48 | €99,599 | €72,907 | -€26,692 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €25,711 | €26,362 | +€651 | +2.5% |
| Trade debts | 44 | €19,367 | €1,294 | -€18,073 | -93.3% |
| Suppliers | 440/4 | €19,367 | €1,294 | -€18,073 | -93.3% |
| Taxes, remuneration and social security | 45 | €16,138 | €12,852 | -€3,287 | -20.4% |
| Taxes | 450/3 | €16,138 | €12,852 | -€3,287 | -20.4% |
| Other amounts payable | 47/48 | €38,382 | €32,399 | -€5,983 | -15.6% |
| Accrued charges and deferred income | 492/3 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,503 | €25,107 | +€604 | +2.5% |
| Other operating charges | 640/8 | €2,050 | €1,859 | -€192 | -9.3% |
| Gross operating margin | 9900 | €85,083 | €81,092 | -€3,990 | -4.7% |
| Operating profit (loss) | 9901 | €58,530 | €54,127 | -€4,403 | -7.5% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €5,072 | €2,878 | -€2,195 | -43.3% |
| Recurring financial charges | 65 | €3,070 | €2,337 | -€732 | -23.9% |
| Non-recurring financial charges | 66B | €2,002 | €540 | -€1,462 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €53,458 | €51,292 | -€2,166 | -4.1% |
| Income taxes | 67/77 | €17,674 | €16,564 | -€1,110 | -6.3% |
| Profit (loss) for the period | 9904 | €35,783 | €34,728 | -€1,055 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,783 | €34,728 | -€1,055 | -2.9% |
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 15 October 2026 via checked.be.