PRO-SIGMA CONSULTING: what changed
PRO-SIGMA CONSULTING
Largest movements
- Tangible fixed assets +€37,629
up €37,629 (+44.4%), from €84,706 to €122,336
of which Land and buildings: +€20,706
- Current investments +€25,249
new in 2025: €25,249
- Receivables within one year -€24,904
down €24,904 (-46.8%), from €53,199 to €28,295
of which Trade receivables: -€18,882
- Cash -€23,423
down €23,423 (-5.5%), from €428,961 to €405,538
mainly Investment in fixed assets (net) (-€60,980) and Current investments (-€25,249)
- Reserves +€32,296
up €32,296 (+6.0%), from €538,616 to €570,911
of which Distributable reserves: +€32,296
- Trade debts -€12,751
down €12,751 (-96.9%), from €13,162 to €411
- Gross operating margin -€158,124
down €158,124 (-61.8%), from €255,770 to €97,647
- Taxes -€51,281
down €51,281 (-63.6%), from €80,573 to €29,292
- Financial income -€11,305
down €11,305 (-55.9%), from €20,229 to €8,925
of which Non-recurring financial income: -€12,739
- Other operating charges -€6,040
down €6,040 (-82.2%), from €7,347 to €1,307
- Write-downs +€4,902
up €4,902, from -€4,902 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,988 | €585,085 | +€15,097 | +2.6% |
| Fixed assets | 21/28 | €84,706 | €122,336 | +€37,629 | +44.4% |
| Tangible fixed assets | 22/27 | €84,706 | €122,336 | +€37,629 | +44.4% |
| Land and buildings | 22 | - | €20,706 | +€20,706 | |
| Furniture and vehicles | 24 | €84,706 | €101,629 | +€16,923 | +20.0% |
| Current assets | 29/58 | €485,282 | €462,749 | -€22,533 | -4.6% |
| Amounts receivable within one year | 40/41 | €53,199 | €28,295 | -€24,904 | -46.8% |
| Trade receivables | 40 | €22,506 | €3,624 | -€18,882 | -83.9% |
| Other amounts receivable | 41 | €30,694 | €24,672 | -€6,022 | -19.6% |
| Current investments | 50/53 | - | €25,249 | +€25,249 | |
| Cash at bank and in hand | 54/58 | €428,961 | €405,538 | -€23,423 | -5.5% |
| Deferred charges and accrued income | 490/1 | €3,122 | €3,667 | +€545 | +17.5% |
| Total equity and liabilities | 10/49 | €569,988 | €585,085 | +€15,097 | +2.6% |
| Equity | 10/15 | €551,216 | €583,511 | +€32,296 | +5.9% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €538,616 | €570,911 | +€32,296 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €538,616 | €570,911 | +€32,296 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,772 | €1,573 | -€17,199 | -91.6% |
| Amounts payable within one year | 42/48 | €18,772 | €799 | -€17,974 | -95.7% |
| Financial debts | 43 | €3,223 | €388 | -€2,836 | -88.0% |
| Credit institutions | 430/8 | €310 | €388 | +€78 | +25.0% |
| Other loans | 439 | €2,913 | €0 | -€2,913 | -100% |
| Trade debts | 44 | €13,162 | €411 | -€12,751 | -96.9% |
| Suppliers | 440/4 | €13,162 | €411 | -€12,751 | -96.9% |
| Taxes, remuneration and social security | 45 | €2,387 | €0 | -€2,387 | -100% |
| Taxes | 450/3 | €2,387 | €0 | -€2,387 | -100% |
| Accrued charges and deferred income | 492/3 | - | €775 | +€775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,941 | €23,350 | +€409 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,902 | €0 | +€4,902 | |
| Other operating charges | 640/8 | €7,347 | €1,307 | -€6,040 | -82.2% |
| Gross operating margin | 9900 | €255,770 | €97,647 | -€158,124 | -61.8% |
| Operating profit (loss) | 9901 | €230,383 | €72,989 | -€157,394 | -68.3% |
| Financial income | 75/76B | €20,229 | €8,925 | -€11,305 | -55.9% |
| Recurring financial income | 75 | €3,729 | €5,164 | +€1,435 | +38.5% |
| Non-recurring financial income | 76B | €16,500 | €3,761 | -€12,739 | -77.2% |
| Financial charges | 65/66B | €190 | €494 | +€304 | +160% |
| Recurring financial charges | 65 | €190 | €494 | +€304 | +160% |
| Profit (loss) for the period before taxes | 9903 | €250,423 | €81,420 | -€169,003 | -67.5% |
| Income taxes | 67/77 | €80,573 | €29,292 | -€51,281 | -63.6% |
| Profit (loss) for the period | 9904 | €169,849 | €52,128 | -€117,722 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169,849 | €52,128 | -€117,722 | -69.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.