PRO 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 CONSULTING
Largest movements
- Current investments -€15,000
down €15,000 (-31.7%), from €47,292 to €32,292
- Cash +€1,220
up €1,220 (+45.8%), from €2,666 to €3,886
mainly Current investments (+€15,000) and Depreciation (+€979)
- Tangible fixed assets -€979
down €979 (-17.3%), from €5,646 to €4,667
of which Furniture and vehicles: -€500
- Profit (loss) carried forward -€14,358
down €14,358 (-40.2%), from €35,761 to €21,403
- Gross operating margin -€7,903
down €7,903 (-186%), from -€4,245 to -€12,148
- Depreciation -€338
down €338 (-25.7%), from €1,317 to €979
- Other operating charges -€255
down €255 (-24.7%), from €1,033 to €778
- Financial income -€169
no longer reported in 2025 (was €169)
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 | €55,929 | €41,321 | -€14,608 | -26.1% |
| Fixed assets | 21/28 | €5,646 | €4,667 | -€979 | -17.3% |
| Tangible fixed assets | 22/27 | €5,646 | €4,667 | -€979 | -17.3% |
| Plant, machinery and equipment | 23 | €1,256 | €777 | -€479 | -38.1% |
| Furniture and vehicles | 24 | €4,390 | €3,890 | -€500 | -11.4% |
| Current assets | 29/58 | €50,283 | €36,654 | -€13,629 | -27.1% |
| Amounts receivable within one year | 40/41 | €325 | €476 | +€151 | +46.4% |
| Other amounts receivable | 41 | €325 | €476 | +€151 | +46.4% |
| Current investments | 50/53 | €47,292 | €32,292 | -€15,000 | -31.7% |
| Cash at bank and in hand | 54/58 | €2,666 | €3,886 | +€1,220 | +45.8% |
| Total equity and liabilities | 10/49 | €55,929 | €41,321 | -€14,608 | -26.1% |
| Equity | 10/15 | €41,958 | €27,600 | -€14,358 | -34.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,761 | €21,403 | -€14,358 | -40.2% |
| Amounts payable | 17/49 | €13,971 | €13,721 | -€250 | -1.8% |
| Amounts payable within one year | 42/48 | €13,971 | €13,721 | -€250 | -1.8% |
| Trade debts | 44 | €504 | €263 | -€241 | -47.9% |
| Suppliers | 440/4 | €504 | €263 | -€241 | -47.9% |
| Taxes, remuneration and social security | 45 | €186 | €187 | +€1 | +0.4% |
| Taxes | 450/3 | €186 | €187 | +€1 | +0.4% |
| Other amounts payable | 47/48 | €13,281 | €13,272 | -€9 | -0.1% |
| Non-recurring operating income | 76A | - | €5,785 | +€5,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,317 | €979 | -€338 | -25.7% |
| Other operating charges | 640/8 | €1,033 | €778 | -€255 | -24.7% |
| Gross operating margin | 9900 | -€4,245 | -€12,148 | -€7,903 | -186% |
| Operating profit (loss) | 9901 | -€6,595 | -€13,905 | -€7,309 | -111% |
| Financial income | 75/76B | €169 | - | -€169 | |
| Recurring financial income | 75 | €169 | - | -€169 | |
| Financial charges | 65/66B | €238 | €274 | +€36 | +15.0% |
| Recurring financial charges | 65 | €238 | €274 | +€36 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,664 | -€14,178 | -€7,514 | -113% |
| Income taxes | 67/77 | €171 | €180 | +€9 | +5.3% |
| Profit (loss) for the period | 9904 | -€6,835 | -€14,358 | -€7,523 | -110% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,835 | -€14,358 | -€7,523 | -110% |
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 1 November 2026 via checked.be.