PROCONSEILS ASSURANCES: 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.
PROCONSEILS ASSURANCES
Largest movements
- Intangible fixed assets -€96,737
down €96,737 (-25.0%), from €386,949 to €290,212
- Receivables within one year +€74,068
up €74,068 (+17.0%), from €436,730 to €510,798
of which Trade receivables: +€78,047
- Cash +€40,101
up €40,101 (+36.2%), from €110,702 to €150,803
mainly Net result for the year (+€219,486) and Depreciation (+€135,721)
- Deferred charges and accrued income +€33,895
up €33,895 (+23.2%), from €146,055 to €179,950
- Tangible fixed assets -€30,420
down €30,420 (-15.9%), from €190,839 to €160,419
of which Furniture and vehicles: -€16,648
- Debts after one year -€244,739
down €244,739 (-45.9%), from €532,783 to €288,044
- Reserves +€213,156
up €213,156 (+434%), from €49,084 to €262,240
of which Distributable reserves: +€213,156
- Profit (loss) carried forward -€142,000
down €142,000 (-75.8%), from €187,251 to €45,251
- Trade debts +€90,407
up €90,407 (+1,067%), from €8,475 to €98,882
- Other debts +€66,562
up €66,562 (+81.2%), from €81,960 to €148,522
- Depreciation -€154,482
down €154,482 (-53.2%), from €290,203 to €135,721
- Staff costs +€94,469
up €94,469 (+24.0%), from €392,937 to €487,406
- Gross operating margin +€76,540
up €76,540 (+8.6%), from €887,069 to €963,609
- Taxes +€44,440
up €44,440 (+78.5%), from €56,595 to €101,035
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 | €1,371,675 | €1,392,381 | +€20,706 | +1.5% |
| Fixed assets | 21/28 | €678,187 | €550,830 | -€127,357 | -18.8% |
| Intangible fixed assets | 21 | €386,949 | €290,212 | -€96,737 | -25.0% |
| Tangible fixed assets | 22/27 | €190,839 | €160,419 | -€30,420 | -15.9% |
| Plant, machinery and equipment | 23 | - | €2,220 | +€2,220 | |
| Furniture and vehicles | 24 | €47,310 | €30,662 | -€16,648 | -35.2% |
| Other tangible fixed assets | 26 | €143,528 | €127,537 | -€15,991 | -11.1% |
| Financial fixed assets | 28 | €100,400 | €100,200 | -€200 | -0.2% |
| Current assets | 29/58 | €693,488 | €841,551 | +€148,063 | +21.4% |
| Amounts receivable within one year | 40/41 | €436,730 | €510,798 | +€74,068 | +17.0% |
| Trade receivables | 40 | €104,640 | €182,687 | +€78,047 | +74.6% |
| Other amounts receivable | 41 | €332,090 | €328,111 | -€3,979 | -1.2% |
| Cash at bank and in hand | 54/58 | €110,702 | €150,803 | +€40,101 | +36.2% |
| Deferred charges and accrued income | 490/1 | €146,055 | €179,950 | +€33,895 | +23.2% |
| Total equity and liabilities | 10/49 | €1,371,675 | €1,392,381 | +€20,706 | +1.5% |
| Equity | 10/15 | €386,335 | €457,491 | +€71,156 | +18.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €49,084 | €262,240 | +€213,156 | +434% |
| Non-distributable reserves | 130/1 | €4,600 | €4,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,600 | €4,600 | = | 0.0% |
| Distributable reserves | 133 | €44,484 | €257,640 | +€213,156 | +479% |
| Profit (loss) carried forward | 14 | €187,251 | €45,251 | -€142,000 | -75.8% |
| Amounts payable | 17/49 | €985,340 | €934,890 | -€50,450 | -5.1% |
| Amounts payable after more than one year | 17 | €532,783 | €288,044 | -€244,739 | -45.9% |
| Financial debts | 170/4 | €532,783 | €288,044 | -€244,739 | -45.9% |
| Amounts payable within one year | 42/48 | €441,826 | €646,847 | +€205,021 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €250,838 | €244,739 | -€6,099 | -2.4% |
| Trade debts | 44 | €8,475 | €98,882 | +€90,407 | +1,067% |
| Suppliers | 440/4 | €8,475 | €98,882 | +€90,407 | +1,067% |
| Taxes, remuneration and social security | 45 | €100,553 | €154,704 | +€54,150 | +53.9% |
| Taxes | 450/3 | €36,417 | €61,141 | +€24,724 | +67.9% |
| Remuneration and social security | 454/9 | €64,136 | €93,563 | +€29,427 | +45.9% |
| Other amounts payable | 47/48 | €81,960 | €148,522 | +€66,562 | +81.2% |
| Accrued charges and deferred income | 492/3 | €10,731 | - | -€10,731 | |
| Remuneration, social security and pensions | 62 | €392,937 | €487,406 | +€94,469 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,203 | €135,721 | -€154,482 | -53.2% |
| Other operating charges | 640/8 | €7,204 | €9,929 | +€2,725 | +37.8% |
| Gross operating margin | 9900 | €887,069 | €963,609 | +€76,540 | +8.6% |
| Operating profit (loss) | 9901 | €196,726 | €330,554 | +€133,828 | +68.0% |
| Financial income | 75/76B | €528 | €926 | +€398 | +75.3% |
| Recurring financial income | 75 | €528 | €926 | +€398 | +75.3% |
| Financial charges | 65/66B | €14,520 | €10,959 | -€3,561 | -24.5% |
| Recurring financial charges | 65 | €14,520 | €10,759 | -€3,761 | -25.9% |
| Non-recurring financial charges | 66B | - | €200 | +€200 | |
| Profit (loss) for the period before taxes | 9903 | €182,734 | €320,520 | +€137,787 | +75.4% |
| Income taxes | 67/77 | €56,595 | €101,035 | +€44,440 | +78.5% |
| Profit (loss) for the period | 9904 | €126,139 | €219,486 | +€93,347 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €126,139 | €219,486 | +€93,347 | +74.0% |
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 26 October 2026 via checked.be.