PROACTIVE CONSULTING: 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.
PROACTIVE CONSULTING
Largest movements
- Financial fixed assets -€150,000
down €150,000 (-25.0%), from €600,000 to €450,000
- Cash -€31,142
down €31,142 (-96.7%), from €32,211 to €1,069
mainly Other debts (-€369,128) and Receivables within one year (-€4,795)
- Tangible fixed assets -€18,568
down €18,568 (-12.5%), from €148,819 to €130,251
of which Furniture and vehicles: -€14,784
- Other debts -€369,128
down €369,128 (-57.7%), from €639,808 to €270,680
- Reserves +€170,000
up €170,000 (+188.9%), from €90,000 to €260,000
- Turnover +€87,558
up €87,558 (+32.9%), from €266,382 to €353,940
- Gross operating margin +€83,968
up €83,968 (+44.6%), from €188,465 to €272,433
- Taxes +€28,979
up €28,979 (+79.2%), from €36,575 to €65,554
- Other operating charges -€6,559
down €6,559 (-77.1%), from €8,511 to €1,952
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 | €781,580 | €588,224 | -€193,356 | -24.7% |
| Fixed assets | 21/28 | €748,819 | €580,251 | -€168,568 | -22.5% |
| Tangible fixed assets | 22/27 | €148,819 | €130,251 | -€18,568 | -12.5% |
| Land and buildings | 22 | €86,927 | €84,152 | -€2,775 | -3.2% |
| Plant, machinery and equipment | 23 | €2,753 | €1,744 | -€1,009 | -36.7% |
| Furniture and vehicles | 24 | €59,139 | €44,355 | -€14,784 | -25.0% |
| Financial fixed assets | 28 | €600,000 | €450,000 | -€150,000 | -25.0% |
| Current assets | 29/58 | €32,761 | €7,973 | -€24,788 | -75.7% |
| Amounts receivable within one year | 40/41 | €550 | €5,345 | +€4,795 | +871.8% |
| Other amounts receivable | 41 | €550 | €5,345 | +€4,795 | +871.8% |
| Cash at bank and in hand | 54/58 | €32,211 | €1,069 | -€31,142 | -96.7% |
| Deferred charges and accrued income | 490/1 | - | €1,559 | +€1,559 | |
| Total equity and liabilities | 10/49 | €781,580 | €588,224 | -€193,356 | -24.7% |
| Equity | 10/15 | €119,861 | €296,080 | +€176,219 | +147.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €260,000 | +€170,000 | +188.9% |
| Distributable reserves | 133 | €90,000 | €260,000 | +€170,000 | +188.9% |
| Profit (loss) carried forward | 14 | €24,861 | €31,080 | +€6,219 | +25.0% |
| Amounts payable | 17/49 | €661,719 | €292,144 | -€369,575 | -55.9% |
| Amounts payable within one year | 42/48 | €661,719 | €292,144 | -€369,575 | -55.9% |
| Trade debts | 44 | €981 | €3,702 | +€2,721 | +277.4% |
| Suppliers | 440/4 | €981 | €3,702 | +€2,721 | +277.4% |
| Taxes, remuneration and social security | 45 | €20,930 | €17,762 | -€3,168 | -15.1% |
| Taxes | 450/3 | €20,428 | €17,149 | -€3,279 | -16.1% |
| Remuneration and social security | 454/9 | €502 | €613 | +€111 | +22.1% |
| Other amounts payable | 47/48 | €639,808 | €270,680 | -€369,128 | -57.7% |
| Turnover | 70 | €266,382 | €353,940 | +€87,558 | +32.9% |
| Non-recurring operating income | 76A | €19,749 | €13,577 | -€6,172 | -31.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,666 | €95,084 | -€2,582 | -2.6% |
| Remuneration, social security and pensions | 62 | €38,161 | €40,050 | +€1,889 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,568 | €18,568 | = | 0.0% |
| Other operating charges | 640/8 | €8,511 | €1,952 | -€6,559 | -77.1% |
| Gross operating margin | 9900 | €188,465 | €272,433 | +€83,968 | +44.6% |
| Operating profit (loss) | 9901 | €123,225 | €211,863 | +€88,638 | +71.9% |
| Financial income | 75/76B | €30,000 | €30,000 | = | 0.0% |
| Recurring financial income | 75 | €30,000 | €30,000 | = | 0.0% |
| Financial charges | 65/66B | €365 | €90 | -€275 | -75.3% |
| Recurring financial charges | 65 | €365 | €90 | -€275 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €152,860 | €241,773 | +€88,913 | +58.2% |
| Income taxes | 67/77 | €36,575 | €65,554 | +€28,979 | +79.2% |
| Profit (loss) for the period | 9904 | €116,285 | €176,219 | +€59,934 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €116,285 | €176,219 | +€59,934 | +51.5% |
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.