Proconsult: 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.
Proconsult
Largest movements
- Cash +€100,333
up €100,333 (+121.5%), from €82,600 to €182,933
mainly Current investments (+€70,000) and Net result for the year (+€28,401)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Tangible fixed assets -€14,022
down €14,022 (-5.4%), from €261,408 to €247,386
of which Land and buildings: -€15,368
- Profit (loss) carried forward +€30,801
up €30,801 (+12.4%), from -€248,450 to -€217,649
- Current portion of long-term debt -€13,674
no longer reported in 2025 (was €13,674)
- Accrued charges and deferred income +€7,790
up €7,790 (+150.2%), from €5,188 to €12,978
- Other debts -€6,205
down €6,205 (-5.5%), from €113,124 to €106,919
- Gross operating margin +€23,267
up €23,267 (+58.9%), from €39,490 to €62,757
- Financial charges +€7,469
up €7,469 (+1091.9%), from €684 to €8,153
- Taxes +€5,759
up €5,759 (+112.1%), from €5,138 to €10,897
- Depreciation -€1,655
down €1,655 (-9.6%), from €17,325 to €15,670
- Financial income +€849
up €849 (+381.4%), from €223 to €1,072
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 | €438,066 | €452,556 | +€14,490 | +3.3% |
| Fixed assets | 21/28 | €261,408 | €247,386 | -€14,022 | -5.4% |
| Tangible fixed assets | 22/27 | €261,408 | €247,386 | -€14,022 | -5.4% |
| Land and buildings | 22 | €260,148 | €244,780 | -€15,368 | -5.9% |
| Furniture and vehicles | 24 | €1,260 | €2,606 | +€1,346 | +106.8% |
| Current assets | 29/58 | €176,657 | €205,170 | +€28,513 | +16.1% |
| Amounts receivable within one year | 40/41 | €24,058 | €22,237 | -€1,821 | -7.6% |
| Trade receivables | 40 | €24,057 | €22,227 | -€1,830 | -7.6% |
| Other amounts receivable | 41 | €0 | €10 | +€9 | +1964.6% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €82,600 | €182,933 | +€100,333 | +121.5% |
| Total equity and liabilities | 10/49 | €438,066 | €452,556 | +€14,490 | +3.3% |
| Equity | 10/15 | €285,273 | €313,675 | +€28,401 | +10.0% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Capital | 10 | €440,000 | €440,000 | = | 0.0% |
| Issued capital | 100 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €93,723 | €91,323 | -€2,400 | -2.6% |
| Tax-exempt reserves | 132 | €26,400 | €24,000 | -€2,400 | -9.1% |
| Distributable reserves | 133 | €67,323 | €67,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,450 | -€217,649 | +€30,801 | +12.4% |
| Provisions and deferred taxes | 16 | €13,594 | €12,358 | -€1,236 | -9.1% |
| Deferred taxes | 168 | €13,594 | €12,358 | -€1,236 | -9.1% |
| Amounts payable | 17/49 | €139,198 | €126,523 | -€12,675 | -9.1% |
| Amounts payable within one year | 42/48 | €134,010 | €113,545 | -€20,465 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €13,674 | - | -€13,674 | |
| Trade debts | 44 | €232 | - | -€232 | |
| Suppliers | 440/4 | €232 | - | -€232 | |
| Taxes, remuneration and social security | 45 | €6,981 | €6,626 | -€355 | -5.1% |
| Taxes | 450/3 | €6,981 | €6,626 | -€355 | -5.1% |
| Other amounts payable | 47/48 | €113,124 | €106,919 | -€6,205 | -5.5% |
| Accrued charges and deferred income | 492/3 | €5,188 | €12,978 | +€7,790 | +150.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,325 | €15,670 | -€1,655 | -9.6% |
| Other operating charges | 640/8 | €1,952 | €1,944 | -€8 | -0.4% |
| Gross operating margin | 9900 | €39,490 | €62,757 | +€23,267 | +58.9% |
| Operating profit (loss) | 9901 | €20,213 | €45,143 | +€24,931 | +123.3% |
| Financial income | 75/76B | €223 | €1,072 | +€849 | +381.4% |
| Recurring financial income | 75 | €223 | €1,072 | +€849 | +381.4% |
| Financial charges | 65/66B | €684 | €8,153 | +€7,469 | +1091.9% |
| Recurring financial charges | 65 | €684 | €8,153 | +€7,469 | +1091.9% |
| Profit (loss) for the period before taxes | 9903 | €19,751 | €38,062 | +€18,311 | +92.7% |
| Transfer from deferred taxes | 780 | €1,236 | €1,236 | +€0 | 0.0% |
| Income taxes | 67/77 | €5,138 | €10,897 | +€5,759 | +112.1% |
| Profit (loss) for the period | 9904 | €15,849 | €28,401 | +€12,552 | +79.2% |
| Transfer from tax-exempt reserves | 789 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,249 | €30,801 | +€12,552 | +68.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.