ProConsilio: 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.
ProConsilio
Largest movements
- Cash +€40,482
up €40,482 (+9.3%), from €435,737 to €476,220
mainly Net result for the year (+€35,033) and Receivables within one year (+€9,955)
- Receivables within one year -€9,955
down €9,955 (-91.3%), from €10,905 to €950
of which Other amounts receivable: -€7,158
- Reserves +€35,033
up €35,033 (+8.3%), from €424,624 to €459,657
- Gross operating margin -€24,309
down €24,309 (-29.9%), from €81,237 to €56,928
- Taxes -€2,942
down €2,942 (-15.3%), from €19,237 to €16,295
- Depreciation +€1,675
up €1,675 (+57.0%), from €2,938 to €4,613
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 | €455,489 | €490,206 | +€34,717 | +7.6% |
| Fixed assets | 21/28 | €5,619 | €10,240 | +€4,621 | +82.2% |
| Tangible fixed assets | 22/27 | €5,619 | €10,240 | +€4,621 | +82.2% |
| Furniture and vehicles | 24 | €1,298 | €1,800 | +€501 | +38.6% |
| Other tangible fixed assets | 26 | €4,321 | €8,440 | +€4,120 | +95.3% |
| Current assets | 29/58 | €449,870 | €479,966 | +€30,096 | +6.7% |
| Amounts receivable within one year | 40/41 | €10,905 | €950 | -€9,955 | -91.3% |
| Trade receivables | 40 | €2,984 | €187 | -€2,797 | -93.7% |
| Other amounts receivable | 41 | €7,921 | €763 | -€7,158 | -90.4% |
| Cash at bank and in hand | 54/58 | €435,737 | €476,220 | +€40,482 | +9.3% |
| Deferred charges and accrued income | 490/1 | €3,228 | €2,796 | -€432 | -13.4% |
| Total equity and liabilities | 10/49 | €455,489 | €490,206 | +€34,717 | +7.6% |
| Equity | 10/15 | €443,224 | €478,257 | +€35,033 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €424,624 | €459,657 | +€35,033 | +8.3% |
| Distributable reserves | 133 | €424,624 | €459,657 | +€35,033 | +8.3% |
| Amounts payable | 17/49 | €12,266 | €11,950 | -€316 | -2.6% |
| Amounts payable within one year | 42/48 | €12,266 | €11,950 | -€316 | -2.6% |
| Trade debts | 44 | €2,825 | €2,825 | = | 0.0% |
| Suppliers | 440/4 | €2,825 | €2,825 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,407 | €3,072 | -€335 | -9.8% |
| Taxes | 450/3 | €3,407 | €3,072 | -€335 | -9.8% |
| Other amounts payable | 47/48 | €6,034 | €6,052 | +€19 | +0.3% |
| Non-recurring operating income | 76A | - | €138 | +€138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,938 | €4,613 | +€1,675 | +57.0% |
| Other operating charges | 640/8 | €1,289 | €1,315 | +€26 | +2.0% |
| Gross operating margin | 9900 | €81,237 | €56,928 | -€24,309 | -29.9% |
| Operating profit (loss) | 9901 | €77,009 | €50,999 | -€26,010 | -33.8% |
| Financial income | 75/76B | €0 | €409 | +€409 | +1,363,433% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,233% |
| Non-recurring financial income | 76B | - | €408 | +€408 | |
| Financial charges | 65/66B | €61 | €80 | +€19 | +31.9% |
| Recurring financial charges | 65 | €61 | €80 | +€19 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €76,949 | €51,328 | -€25,621 | -33.3% |
| Income taxes | 67/77 | €19,237 | €16,295 | -€2,942 | -15.3% |
| Profit (loss) for the period | 9904 | €57,711 | €35,033 | -€22,678 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,711 | €35,033 | -€22,678 | -39.3% |
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 13 October 2026 via checked.be.