PRO MANAGEMENT & TRAINING SERVICES: 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 MANAGEMENT & TRAINING SERVICES
Largest movements
- Receivables within one year +€16,670
up €16,670 (+34.9%), from €47,727 to €64,398
of which Trade receivables: +€10,890
- Cash -€5,459
down €5,459 (-7.0%), from €78,488 to €73,029
mainly Receivables within one year (-€16,670) and Contributions, distributions and other (-€13,000)
- Other debts +€17,749
up €17,749 (+136%), from €13,010 to €30,759
- Tax, wage and social debts -€4,022
down €4,022 (-28.1%), from €14,291 to €10,270
- Reserves -€3,000
down €3,000 (-4.5%), from €66,000 to €63,000
- Gross operating margin -€28,653
down €28,653 (-59.3%), from €48,295 to €19,643
- Taxes -€8,269
down €8,269 (-45.6%), from €18,143 to €9,874
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 | €147,263 | €157,887 | +€10,624 | +7.2% |
| Fixed assets | 21/28 | €1,047 | €460 | -€587 | -56.1% |
| Tangible fixed assets | 22/27 | €1,047 | €460 | -€587 | -56.1% |
| Furniture and vehicles | 24 | €1,047 | €460 | -€587 | -56.1% |
| Current assets | 29/58 | €146,216 | €157,427 | +€11,211 | +7.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,727 | €64,398 | +€16,670 | +34.9% |
| Trade receivables | 40 | €43,745 | €54,635 | +€10,890 | +24.9% |
| Other amounts receivable | 41 | €3,983 | €9,763 | +€5,780 | +145% |
| Cash at bank and in hand | 54/58 | €78,488 | €73,029 | -€5,459 | -7.0% |
| Total equity and liabilities | 10/49 | €147,263 | €157,887 | +€10,624 | +7.2% |
| Equity | 10/15 | €119,191 | €116,208 | -€2,983 | -2.5% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €66,000 | €63,000 | -€3,000 | -4.5% |
| Distributable reserves | 133 | €66,000 | €63,000 | -€3,000 | -4.5% |
| Profit (loss) carried forward | 14 | €51,941 | €51,958 | +€17 | 0.0% |
| Amounts payable | 17/49 | €28,072 | €41,679 | +€13,607 | +48.5% |
| Amounts payable within one year | 42/48 | €28,072 | €41,679 | +€13,607 | +48.5% |
| Trade debts | 44 | €771 | €650 | -€121 | -15.7% |
| Suppliers | 440/4 | €771 | €650 | -€121 | -15.7% |
| Taxes, remuneration and social security | 45 | €14,291 | €10,270 | -€4,022 | -28.1% |
| Taxes | 450/3 | €14,291 | €10,270 | -€4,022 | -28.1% |
| Other amounts payable | 47/48 | €13,010 | €30,759 | +€17,749 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €587 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €48,295 | €19,643 | -€28,653 | -59.3% |
| Operating profit (loss) | 9901 | €47,321 | €18,656 | -€28,665 | -60.6% |
| Financial income | 75/76B | €1,205 | €1,280 | +€75 | +6.3% |
| Recurring financial income | 75 | €1,205 | €1,280 | +€75 | +6.3% |
| Financial charges | 65/66B | €109 | €45 | -€64 | -58.7% |
| Recurring financial charges | 65 | €109 | €45 | -€64 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €48,417 | €19,891 | -€28,526 | -58.9% |
| Income taxes | 67/77 | €18,143 | €9,874 | -€8,269 | -45.6% |
| Profit (loss) for the period | 9904 | €30,274 | €10,017 | -€20,257 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,274 | €10,017 | -€20,257 | -66.9% |
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 23 October 2026 via checked.be.