Pro Systems Engineering Consultancy: what changed
Two fiscal 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 Systems Engineering Consultancy
Largest movements
- Receivables within one year -€76,052
down €76,052 (-78.8%), from €96,452 to €20,400
of which Other amounts receivable: -€78,512
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€9,573
up €9,573 (+2549.3%), from €376 to €9,948
mainly Receivables within one year (+€76,052) and Other debts (+€52,080)
- Deferred charges and accrued income -€2,423
down €2,423 (-39.2%), from €6,174 to €3,751
- Reserves -€181,000
no longer reported in 2025 (was €181,000)
- Other debts +€52,080
up €52,080 (+3031.4%), from €1,718 to €53,798
- Tax, wage and social debts +€15,828
up €15,828 (+73.2%), from €21,620 to €37,448
of which Taxes: +€17,935
- Trade debts -€2,795
down €2,795 (-39.7%), from €7,036 to €4,241
- Gross operating margin -€13,590
down €13,590 (-19.0%), from €71,410 to €57,820
- Taxes -€2,473
down €2,473 (-15.1%), from €16,326 to €13,853
- Financial income +€1,763
up €1,763 (+46.9%), from €3,761 to €5,524
- Financial charges +€746
up €746 (+24.9%), from €2,992 to €3,739
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.
Cash bridge derived
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 | €212,430 | €95,968 | -€116,461 | -54.8% |
| Fixed assets | 21/28 | €15,417 | €17,246 | +€1,829 | +11.9% |
| Tangible fixed assets | 22/27 | €15,417 | €17,246 | +€1,829 | +11.9% |
| Land and buildings | 22 | €9,032 | €8,729 | -€303 | -3.4% |
| Plant, machinery and equipment | 23 | €4,146 | €3,644 | -€502 | -12.1% |
| Furniture and vehicles | 24 | €816 | €3,639 | +€2,823 | +345.9% |
| Other tangible fixed assets | 26 | €1,423 | €1,234 | -€189 | -13.3% |
| Current assets | 29/58 | €197,012 | €78,722 | -€118,290 | -60.0% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €96,452 | €20,400 | -€76,052 | -78.8% |
| Trade receivables | 40 | €16,464 | €18,924 | +€2,460 | +14.9% |
| Other amounts receivable | 41 | €79,988 | €1,475 | -€78,512 | -98.2% |
| Current investments | 50/53 | €44,011 | €44,623 | +€612 | +1.4% |
| Cash at bank and in hand | 54/58 | €376 | €9,948 | +€9,573 | +2549.3% |
| Deferred charges and accrued income | 490/1 | €6,174 | €3,751 | -€2,423 | -39.2% |
| Total equity and liabilities | 10/49 | €212,430 | €95,968 | -€116,461 | -54.8% |
| Equity | 10/15 | €181,100 | €100 | -€181,000 | -99.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €181,000 | - | -€181,000 | |
| Distributable reserves | 133 | €181,000 | - | -€181,000 | |
| Amounts payable | 17/49 | €31,329 | €95,868 | +€64,539 | +206.0% |
| Amounts payable within one year | 42/48 | €31,329 | €95,868 | +€64,539 | +206.0% |
| Financial debts | 43 | €956 | €382 | -€573 | -60.0% |
| Credit institutions | 430/8 | €956 | €382 | -€573 | -60.0% |
| Trade debts | 44 | €7,036 | €4,241 | -€2,795 | -39.7% |
| Suppliers | 440/4 | €7,036 | €4,241 | -€2,795 | -39.7% |
| Taxes, remuneration and social security | 45 | €21,620 | €37,448 | +€15,828 | +73.2% |
| Taxes | 450/3 | €19,513 | €37,448 | +€17,935 | +91.9% |
| Remuneration and social security | 454/9 | €2,106 | - | -€2,106 | |
| Other amounts payable | 47/48 | €1,718 | €53,798 | +€52,080 | +3031.4% |
| Non-recurring operating income | 76A | €10,484 | - | -€10,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,123 | €1,511 | +€387 | +34.5% |
| Other operating charges | 640/8 | €1,025 | €644 | -€381 | -37.2% |
| Gross operating margin | 9900 | €71,410 | €57,820 | -€13,590 | -19.0% |
| Operating profit (loss) | 9901 | €69,262 | €55,665 | -€13,596 | -19.6% |
| Financial income | 75/76B | €3,761 | €5,524 | +€1,763 | +46.9% |
| Recurring financial income | 75 | €3,761 | €5,524 | +€1,763 | +46.9% |
| Financial charges | 65/66B | €2,992 | €3,739 | +€746 | +24.9% |
| Recurring financial charges | 65 | €2,992 | €3,739 | +€746 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €70,030 | €57,451 | -€12,579 | -18.0% |
| Income taxes | 67/77 | €16,326 | €13,853 | -€2,473 | -15.1% |
| Profit (loss) for the period | 9904 | €53,704 | €43,598 | -€10,106 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,704 | €43,598 | -€10,106 | -18.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.