ProChain 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.
ProChain Consult
Largest movements
- Receivables within one year +€89,429
up €89,429 (+416%), from €21,486 to €110,915
of which Other amounts receivable: +€90,864
- Cash +€12,556
up €12,556 (+37.9%), from €33,146 to €45,702
mainly Net result for the year (+€98,801) and Tax, wage and social debts (+€23,072)
- Current investments +€12,000
new in 2025: €12,000
- Tangible fixed assets -€8,304
down €8,304 (-16.5%), from €50,331 to €42,027
of which Furniture and vehicles: -€12,213
- Deferred charges and accrued income +€3,414
up €3,414 (+929%), from €367 to €3,782
- Reserves +€98,801
up €98,801 (+239%), from €41,356 to €140,157
- Tax, wage and social debts +€23,072
up €23,072 (+148%), from €15,551 to €38,623
- Debts after one year -€12,277
down €12,277 (-36.2%), from €33,920 to €21,643
- Gross operating margin +€81,448
up €81,448 (+133%), from €61,137 to €142,586
- Taxes +€17,407
up €17,407 (+158%), from €11,027 to €28,434
- Depreciation +€7,687
up €7,687 (+111%), from €6,947 to €14,634
- Financial income +€2,700
up €2,700 (+4,467%), from €60 to €2,760
- Other operating charges +€1,572
up €1,572 (+2,492%), from €63 to €1,636
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 | €105,331 | €214,426 | +€109,096 | +104% |
| Fixed assets | 21/28 | €50,331 | €42,027 | -€8,304 | -16.5% |
| Tangible fixed assets | 22/27 | €50,331 | €42,027 | -€8,304 | -16.5% |
| Land and buildings | 22 | - | €2,981 | +€2,981 | |
| Plant, machinery and equipment | 23 | - | €928 | +€928 | |
| Furniture and vehicles | 24 | €50,331 | €38,118 | -€12,213 | -24.3% |
| Current assets | 29/58 | €55,000 | €172,399 | +€117,400 | +213% |
| Amounts receivable within one year | 40/41 | €21,486 | €110,915 | +€89,429 | +416% |
| Trade receivables | 40 | €12,635 | €11,200 | -€1,435 | -11.4% |
| Other amounts receivable | 41 | €8,851 | €99,715 | +€90,864 | +1,027% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €33,146 | €45,702 | +€12,556 | +37.9% |
| Deferred charges and accrued income | 490/1 | €367 | €3,782 | +€3,414 | +929% |
| Total equity and liabilities | 10/49 | €105,331 | €214,426 | +€109,096 | +104% |
| Equity | 10/15 | €42,856 | €141,657 | +€98,801 | +231% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €41,356 | €140,157 | +€98,801 | +239% |
| Distributable reserves | 133 | €41,356 | €140,157 | +€98,801 | +239% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,475 | €72,769 | +€10,295 | +16.5% |
| Amounts payable after more than one year | 17 | €33,920 | €21,643 | -€12,277 | -36.2% |
| Financial debts | 170/4 | €33,920 | €21,643 | -€12,277 | -36.2% |
| Amounts payable within one year | 42/48 | €28,555 | €51,127 | +€22,571 | +79.0% |
| Current portion of amounts payable after more than one year | 42 | €11,772 | €12,277 | +€505 | +4.3% |
| Trade debts | 44 | €383 | €226 | -€156 | -40.8% |
| Suppliers | 440/4 | €383 | €226 | -€156 | -40.8% |
| Taxes, remuneration and social security | 45 | €15,551 | €38,623 | +€23,072 | +148% |
| Taxes | 450/3 | €15,551 | €38,623 | +€23,072 | +148% |
| Other amounts payable | 47/48 | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,947 | €14,634 | +€7,687 | +111% |
| Other operating charges | 640/8 | €63 | €1,636 | +€1,572 | +2,492% |
| Gross operating margin | 9900 | €61,137 | €142,586 | +€81,448 | +133% |
| Operating profit (loss) | 9901 | €54,127 | €126,316 | +€72,188 | +133% |
| Financial income | 75/76B | €60 | €2,760 | +€2,700 | +4,467% |
| Recurring financial income | 75 | €60 | €2,760 | +€2,700 | +4,467% |
| Financial charges | 65/66B | €955 | €1,840 | +€885 | +92.7% |
| Recurring financial charges | 65 | €955 | €1,840 | +€885 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €53,233 | €127,235 | +€74,003 | +139% |
| Income taxes | 67/77 | €11,027 | €28,434 | +€17,407 | +158% |
| Profit (loss) for the period | 9904 | €42,206 | €98,801 | +€56,595 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €42,206 | €98,801 | +€56,595 | +134% |
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 14 October 2026 via checked.be.