ProConsilium: 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.
ProConsilium
Largest movements
- Receivables within one year +€69,819
up €69,819 (+727.1%), from €9,602 to €79,421
of which Trade receivables: +€65,492
- Cash +€6,690
up €6,690 (+46.8%), from €14,306 to €20,996
mainly Net result for the year (+€119,224) and Other debts (+€85,586)
- Tangible fixed assets +€2,972
up €2,972 (+53.5%), from €5,549 to €8,521
of which Furniture and vehicles: +€4,292
- Other debts +€85,586
up €85,586 (+126.1%), from €67,884 to €153,471
- Profit (loss) carried forward -€25,862
no longer reported in 2025 (was €25,862)
- Tax, wage and social debts +€19,386
up €19,386 (+414.8%), from €4,674 to €24,060
- Gross operating margin +€112,409
up €112,409 (+298.7%), from €37,633 to €150,042
- Taxes +€20,774
up €20,774 (+218.7%), from €9,500 to €30,273
- Financial income +€1,795
up €1,795 (+871.0%), from €206 to €2,001
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 | €101,413 | €180,894 | +€79,480 | +78.4% |
| Fixed assets | 21/28 | €5,549 | €8,521 | +€2,972 | +53.5% |
| Tangible fixed assets | 22/27 | €5,549 | €8,521 | +€2,972 | +53.5% |
| Land and buildings | 22 | €3,857 | €3,207 | -€650 | -16.9% |
| Plant, machinery and equipment | 23 | €1,288 | €618 | -€670 | -52.0% |
| Furniture and vehicles | 24 | €404 | €4,695 | +€4,292 | +1062.6% |
| Current assets | 29/58 | €95,864 | €172,373 | +€76,509 | +79.8% |
| Amounts receivable within one year | 40/41 | €9,602 | €79,421 | +€69,819 | +727.1% |
| Trade receivables | 40 | €8,088 | €73,580 | +€65,492 | +809.7% |
| Other amounts receivable | 41 | €1,514 | €5,841 | +€4,327 | +285.8% |
| Current investments | 50/53 | €71,955 | €71,955 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,306 | €20,996 | +€6,690 | +46.8% |
| Total equity and liabilities | 10/49 | €101,413 | €180,894 | +€79,480 | +78.4% |
| Equity | 10/15 | €28,362 | €2,500 | -€25,862 | -91.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,862 | - | -€25,862 | |
| Amounts payable | 17/49 | €73,051 | €178,394 | +€105,343 | +144.2% |
| Amounts payable within one year | 42/48 | €73,051 | €178,394 | +€105,343 | +144.2% |
| Trade debts | 44 | €493 | €863 | +€370 | +75.1% |
| Suppliers | 440/4 | €493 | €863 | +€370 | +75.1% |
| Taxes, remuneration and social security | 45 | €4,674 | €24,060 | +€19,386 | +414.8% |
| Taxes | 450/3 | €4,674 | €24,060 | +€19,386 | +414.8% |
| Other amounts payable | 47/48 | €67,884 | €153,471 | +€85,586 | +126.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €1,890 | +€227 | +13.6% |
| Other operating charges | 640/8 | €638 | €602 | -€36 | -5.7% |
| Gross operating margin | 9900 | €37,633 | €150,042 | +€112,409 | +298.7% |
| Operating profit (loss) | 9901 | €35,331 | €147,550 | +€112,218 | +317.6% |
| Financial income | 75/76B | €206 | €2,001 | +€1,795 | +871.0% |
| Recurring financial income | 75 | €206 | €2,001 | +€1,795 | +871.0% |
| Financial charges | 65/66B | €176 | €53 | -€122 | -69.5% |
| Recurring financial charges | 65 | €176 | €53 | -€122 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €35,362 | €149,498 | +€114,136 | +322.8% |
| Income taxes | 67/77 | €9,500 | €30,273 | +€20,774 | +218.7% |
| Profit (loss) for the period | 9904 | €25,862 | €119,224 | +€93,362 | +361.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,862 | €119,224 | +€93,362 | +361.0% |
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 6 October 2026 via checked.be.