PRO61-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.
PRO61-Consult
Largest movements
- Cash +€111,825
up €111,825 (+55.8%), from €200,360 to €312,185
mainly Other debts (+€511,348) and Net result for the year (+€95,184)
- Current investments -€48,907
down €48,907 (-3.1%), from €1.6m to €1.6m
- Deferred charges and accrued income +€38,933
up €38,933 (+194%), from €20,064 to €58,997
- Other debts +€511,348
up €511,348 (+543%), from €94,239 to €605,587
- Reserves -€404,816
down €404,816 (-19.4%), from €2.1m to €1.7m
- Financial income -€1.9m
down €1.9m (-93.0%), from €2.1m to €145,120
of which Non-recurring financial income: -€1.8m
- Gross operating margin -€234,608
down €234,608 (-76.8%), from €305,609 to €71,001
- Taxes -€180,455
down €180,455 (-85.2%), from €211,881 to €31,426
- Staff costs -€30,226
down €30,226 (-99.6%), from €30,343 to €117
- Other operating charges +€11,581
up €11,581 (+438%), from €2,646 to €14,227
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 | €2,947,146 | €3,051,903 | +€104,757 | +3.6% |
| Fixed assets | 21/28 | €1,073,461 | €1,051,976 | -€21,485 | -2.0% |
| Tangible fixed assets | 22/27 | €443,061 | €421,576 | -€21,485 | -4.8% |
| Land and buildings | 22 | €365,536 | €352,073 | -€13,463 | -3.7% |
| Plant, machinery and equipment | 23 | €66,291 | €57,648 | -€8,643 | -13.0% |
| Furniture and vehicles | 24 | €11,234 | €11,855 | +€620 | +5.5% |
| Financial fixed assets | 28 | €630,400 | €630,400 | = | 0.0% |
| Current assets | 29/58 | €1,873,684 | €1,999,927 | +€126,243 | +6.7% |
| Amounts receivable within one year | 40/41 | €53,261 | €77,653 | +€24,392 | +45.8% |
| Trade receivables | 40 | €20,147 | €16,840 | -€3,307 | -16.4% |
| Other amounts receivable | 41 | €33,114 | €60,813 | +€27,698 | +83.6% |
| Current investments | 50/53 | €1,600,000 | €1,551,093 | -€48,907 | -3.1% |
| Cash at bank and in hand | 54/58 | €200,360 | €312,185 | +€111,825 | +55.8% |
| Deferred charges and accrued income | 490/1 | €20,064 | €58,997 | +€38,933 | +194% |
| Total equity and liabilities | 10/49 | €2,947,146 | €3,051,903 | +€104,757 | +3.6% |
| Equity | 10/15 | €2,109,366 | €1,704,549 | -€404,816 | -19.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,084,206 | €1,679,390 | -€404,816 | -19.4% |
| Distributable reserves | 133 | €2,084,206 | €1,679,390 | -€404,816 | -19.4% |
| Profit (loss) carried forward | 14 | €160 | €160 | = | 0.0% |
| Amounts payable | 17/49 | €837,780 | €1,347,353 | +€509,573 | +60.8% |
| Amounts payable after more than one year | 17 | €545,404 | €525,863 | -€19,541 | -3.6% |
| Financial debts | 170/4 | €545,404 | €525,863 | -€19,541 | -3.6% |
| Amounts payable within one year | 42/48 | €288,923 | €817,396 | +€528,473 | +183% |
| Current portion of amounts payable after more than one year | 42 | €25,470 | €19,541 | -€5,930 | -23.3% |
| Trade debts | 44 | €11,757 | €25,062 | +€13,305 | +113% |
| Suppliers | 440/4 | €11,757 | €25,062 | +€13,305 | +113% |
| Taxes, remuneration and social security | 45 | €157,457 | €167,206 | +€9,750 | +6.2% |
| Taxes | 450/3 | €150,849 | €167,206 | +€16,357 | +10.8% |
| Remuneration and social security | 454/9 | €6,608 | - | -€6,608 | |
| Other amounts payable | 47/48 | €94,239 | €605,587 | +€511,348 | +543% |
| Accrued charges and deferred income | 492/3 | €3,453 | €4,094 | +€641 | +18.6% |
| Non-recurring operating income | 76A | - | €48,476 | +€48,476 | |
| Remuneration, social security and pensions | 62 | €30,343 | €117 | -€30,226 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,255 | €33,577 | +€1,322 | +4.1% |
| Other operating charges | 640/8 | €2,646 | €14,227 | +€11,581 | +438% |
| Non-recurring operating charges | 66A | €12,342 | €3,591 | -€8,751 | -70.9% |
| Gross operating margin | 9900 | €305,609 | €71,001 | -€234,608 | -76.8% |
| Operating profit (loss) | 9901 | €228,023 | €19,489 | -€208,533 | -91.5% |
| Financial income | 75/76B | €2,086,034 | €145,120 | -€1.9m | -93.0% |
| Recurring financial income | 75 | €271,634 | €141,060 | -€130,574 | -48.1% |
| Non-recurring financial income | 76B | €1,814,400 | €4,060 | -€1.8m | -99.8% |
| Financial charges | 65/66B | €40,441 | €38,000 | -€2,441 | -6.0% |
| Recurring financial charges | 65 | €40,441 | €38,000 | -€2,441 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €2,273,616 | €126,610 | -€2.1m | -94.4% |
| Income taxes | 67/77 | €211,881 | €31,426 | -€180,455 | -85.2% |
| Profit (loss) for the period | 9904 | €2,061,735 | €95,184 | -€2.0m | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,061,735 | €95,184 | -€2.0m | -95.4% |
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 28 October 2026 via checked.be.