PRO-CONSULT: 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-CONSULT
Largest movements
- Tangible fixed assets -€11,758
down €11,758 (-3.3%), from €356,422 to €344,664
- Cash +€11,449
up €11,449 (+6.0%), from €190,779 to €202,228
mainly Net result for the year (+€44,306) and Depreciation (+€11,758)
- Reserves +€44,306
up €44,306 (+10.4%), from €427,890 to €472,196
of which Distributable reserves: +€44,306
- Debts after one year -€32,500
down €32,500 (-46.2%), from €70,416 to €37,916
- Tax, wage and social debts -€11,169
down €11,169 (-71.4%), from €15,647 to €4,478
- Gross operating margin -€34,333
down €34,333 (-32.5%), from €105,584 to €71,251
- Taxes -€10,081
down €10,081 (-41.0%), from €24,606 to €14,525
- Financial income -€1,318
down €1,318 (-34.9%), from €3,782 to €2,464
- Other operating charges +€1,263
up €1,263 (+180%), from €704 to €1,967
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 | €554,613 | €554,115 | -€498 | -0.1% |
| Fixed assets | 21/28 | €356,422 | €344,664 | -€11,758 | -3.3% |
| Tangible fixed assets | 22/27 | €356,422 | €344,664 | -€11,758 | -3.3% |
| Land and buildings | 22 | €356,422 | €344,664 | -€11,758 | -3.3% |
| Current assets | 29/58 | €198,191 | €209,451 | +€11,260 | +5.7% |
| Amounts receivable within one year | 40/41 | €3,630 | €7,024 | +€3,394 | +93.5% |
| Trade receivables | 40 | €3,630 | €6,050 | +€2,420 | +66.7% |
| Other amounts receivable | 41 | - | €974 | +€974 | |
| Cash at bank and in hand | 54/58 | €190,779 | €202,228 | +€11,449 | +6.0% |
| Deferred charges and accrued income | 490/1 | €3,782 | €199 | -€3,583 | -94.7% |
| Total equity and liabilities | 10/49 | €554,613 | €554,115 | -€498 | -0.1% |
| Equity | 10/15 | €434,090 | €478,396 | +€44,306 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €427,890 | €472,196 | +€44,306 | +10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €427,890 | €472,196 | +€44,306 | +10.4% |
| Amounts payable | 17/49 | €120,523 | €75,719 | -€44,804 | -37.2% |
| Amounts payable after more than one year | 17 | €70,416 | €37,916 | -€32,500 | -46.2% |
| Financial debts | 170/4 | €70,416 | €37,916 | -€32,500 | -46.2% |
| Amounts payable within one year | 42/48 | €48,147 | €36,978 | -€11,169 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €32,500 | €32,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,647 | €4,478 | -€11,169 | -71.4% |
| Taxes | 450/3 | €15,647 | €4,478 | -€11,169 | -71.4% |
| Accrued charges and deferred income | 492/3 | €1,960 | €825 | -€1,135 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,758 | €11,758 | -€0 | 0.0% |
| Other operating charges | 640/8 | €704 | €1,967 | +€1,263 | +180% |
| Gross operating margin | 9900 | €105,584 | €71,251 | -€34,333 | -32.5% |
| Operating profit (loss) | 9901 | €93,123 | €57,527 | -€35,596 | -38.2% |
| Financial income | 75/76B | €3,782 | €2,464 | -€1,318 | -34.9% |
| Recurring financial income | 75 | €3,782 | €2,464 | -€1,318 | -34.9% |
| Financial charges | 65/66B | €1,574 | €1,159 | -€415 | -26.4% |
| Recurring financial charges | 65 | €1,574 | €1,159 | -€415 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €95,331 | €58,831 | -€36,500 | -38.3% |
| Income taxes | 67/77 | €24,606 | €14,525 | -€10,081 | -41.0% |
| Profit (loss) for the period | 9904 | €70,725 | €44,306 | -€26,419 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,725 | €44,306 | -€26,419 | -37.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.