PROAX consulting: 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.
PROAX consulting
Largest movements
- Receivables after one year +€34,000
up €34,000 (+283%), from €12,000 to €46,000
- Cash -€23,603
down €23,603 (-44.9%), from €52,609 to €29,006
mainly Receivables after one year (-€34,000) and Tax, wage and social debts (-€13,158)
- Receivables within one year +€1,158
up €1,158 (+9.4%), from €12,282 to €13,439
- Tangible fixed assets -€984
down €984 (-29.7%), from €3,309 to €2,325
- Advances received +€18,150
new in 2025: €18,150
- Tax, wage and social debts -€13,158
down €13,158 (-54.2%), from €24,283 to €11,125
- Profit (loss) carried forward +€11,231
up €11,231 (+30.2%), from €37,223 to €48,454
- Trade debts -€3,467
down €3,467 (-22.4%), from €15,480 to €12,013
- Current portion of long-term debt -€967
down €967 (-56.6%), from €1,707 to €740
- Gross operating margin -€13,142
down €13,142 (-44.8%), from €29,326 to €16,183
- Taxes -€2,035
down €2,035 (-30.7%), from €6,639 to €4,604
- Financial income +€1,360
up €1,360 (+283%), from €481 to €1,840
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 | €82,207 | €93,256 | +€11,048 | +13.4% |
| Fixed assets | 21/28 | €3,309 | €2,325 | -€984 | -29.7% |
| Tangible fixed assets | 22/27 | €3,309 | €2,325 | -€984 | -29.7% |
| Furniture and vehicles | 24 | €3,309 | €2,325 | -€984 | -29.7% |
| Current assets | 29/58 | €78,898 | €90,931 | +€12,033 | +15.3% |
| Amounts receivable after more than one year | 29 | €12,000 | €46,000 | +€34,000 | +283% |
| Other amounts receivable | 291 | €12,000 | €46,000 | +€34,000 | +283% |
| Amounts receivable within one year | 40/41 | €12,282 | €13,439 | +€1,158 | +9.4% |
| Trade receivables | 40 | €12,282 | €13,439 | +€1,158 | +9.4% |
| Cash at bank and in hand | 54/58 | €52,609 | €29,006 | -€23,603 | -44.9% |
| Deferred charges and accrued income | 490/1 | €2,007 | €2,486 | +€478 | +23.8% |
| Total equity and liabilities | 10/49 | €82,207 | €93,256 | +€11,048 | +13.4% |
| Equity | 10/15 | €39,223 | €50,454 | +€11,231 | +28.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,223 | €48,454 | +€11,231 | +30.2% |
| Amounts payable | 17/49 | €42,984 | €42,801 | -€183 | -0.4% |
| Amounts payable after more than one year | 17 | €740 | - | -€740 | |
| Financial debts | 170/4 | €740 | - | -€740 | |
| Amounts payable within one year | 42/48 | €42,244 | €42,801 | +€558 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €1,707 | €740 | -€967 | -56.6% |
| Trade debts | 44 | €15,480 | €12,013 | -€3,467 | -22.4% |
| Suppliers | 440/4 | €15,480 | €12,013 | -€3,467 | -22.4% |
| Advances received on contracts in progress | 46 | - | €18,150 | +€18,150 | |
| Taxes, remuneration and social security | 45 | €24,283 | €11,125 | -€13,158 | -54.2% |
| Taxes | 450/3 | €24,283 | €11,125 | -€13,158 | -54.2% |
| Other amounts payable | 47/48 | €774 | €774 | -€0 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €984 | = | 0.0% |
| Other operating charges | 640/8 | €538 | €598 | +€61 | +11.3% |
| Gross operating margin | 9900 | €29,326 | €16,183 | -€13,142 | -44.8% |
| Operating profit (loss) | 9901 | €27,804 | €14,601 | -€13,203 | -47.5% |
| Financial income | 75/76B | €481 | €1,840 | +€1,360 | +283% |
| Recurring financial income | 75 | €481 | €1,840 | +€1,360 | +283% |
| Financial charges | 65/66B | €641 | €606 | -€35 | -5.5% |
| Recurring financial charges | 65 | €641 | €606 | -€35 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €27,643 | €15,834 | -€11,809 | -42.7% |
| Income taxes | 67/77 | €6,639 | €4,604 | -€2,035 | -30.7% |
| Profit (loss) for the period | 9904 | €21,004 | €11,231 | -€9,773 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,004 | €11,231 | -€9,773 | -46.5% |
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 20 October 2026 via checked.be.