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
- Receivables within one year -€617,810
down €617,810 (-93.7%), from €659,417 to €41,607
of which Other amounts receivable: -€599,810
- Cash -€51,666
down €51,666 (-85.9%), from €60,136 to €8,470
- Stocks and contracts -€21,705
down €21,705 (-2.5%), from €885,009 to €863,303
of which Contracts in progress: -€124,920
- Reserves -€325,980
down €325,980 (-37.4%), from €871,490 to €545,510
- Profit (loss) carried forward -€265,037
down €265,037 (-39.6%), from €669,664 to €404,627
- Tax, wage and social debts -€82,843
down €82,843 (-63.5%), from €130,487 to €47,644
- Other debts -€22,993
down €22,993 (-94.3%), from €24,393 to €1,400
- Taxes +€235,198
up €235,198 (+593.7%), from €39,616 to €274,814
- Gross operating margin -€108,198
down €108,198 (-36.8%), from €294,187 to €185,989
- Depreciation +€12,148
up €12,148 (+179.3%), from €6,776 to €18,924
- Other operating charges -€9,077
down €9,077 (-38.4%), from €23,622 to €14,545
- Financial charges +€3,949
up €3,949 (+888.3%), from €445 to €4,393
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,720,158 | €1,018,119 | -€702,040 | -40.8% |
| Fixed assets | 21/28 | €115,597 | €104,738 | -€10,859 | -9.4% |
| Tangible fixed assets | 22/27 | €112,637 | €101,778 | -€10,859 | -9.6% |
| Land and buildings | 22 | €109,401 | €95,387 | -€14,014 | -12.8% |
| Plant, machinery and equipment | 23 | €1,595 | €4,750 | +€3,155 | +197.8% |
| Other tangible fixed assets | 26 | €1,640 | €1,640 | = | 0.0% |
| Financial fixed assets | 28 | €2,960 | €2,960 | = | 0.0% |
| Current assets | 29/58 | €1,604,562 | €913,381 | -€691,181 | -43.1% |
| Stocks and contracts in progress | 3 | €885,009 | €863,303 | -€21,705 | -2.5% |
| Stocks | 30/36 | €760,089 | €863,303 | +€103,215 | +13.6% |
| Contracts in progress | 37 | €124,920 | - | -€124,920 | |
| Amounts receivable within one year | 40/41 | €659,417 | €41,607 | -€617,810 | -93.7% |
| Trade receivables | 40 | €51,060 | €33,061 | -€17,999 | -35.3% |
| Other amounts receivable | 41 | €608,357 | €8,546 | -€599,810 | -98.6% |
| Cash at bank and in hand | 54/58 | €60,136 | €8,470 | -€51,666 | -85.9% |
| Total equity and liabilities | 10/49 | €1,720,158 | €1,018,119 | -€702,040 | -40.8% |
| Equity | 10/15 | €1,547,351 | €956,334 | -€591,017 | -38.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €871,490 | €545,510 | -€325,980 | -37.4% |
| Distributable reserves | 133 | €871,490 | €545,510 | -€325,980 | -37.4% |
| Profit (loss) carried forward | 14 | €669,664 | €404,627 | -€265,037 | -39.6% |
| Amounts payable | 17/49 | €172,807 | €61,784 | -€111,023 | -64.2% |
| Amounts payable within one year | 42/48 | €172,807 | €61,784 | -€111,023 | -64.2% |
| Trade debts | 44 | €17,927 | €12,741 | -€5,186 | -28.9% |
| Suppliers | 440/4 | €17,927 | €12,741 | -€5,186 | -28.9% |
| Taxes, remuneration and social security | 45 | €130,487 | €47,644 | -€82,843 | -63.5% |
| Taxes | 450/3 | €130,487 | €47,644 | -€82,843 | -63.5% |
| Other amounts payable | 47/48 | €24,393 | €1,400 | -€22,993 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,776 | €18,924 | +€12,148 | +179.3% |
| Other operating charges | 640/8 | €23,622 | €14,545 | -€9,077 | -38.4% |
| Gross operating margin | 9900 | €294,187 | €185,989 | -€108,198 | -36.8% |
| Operating profit (loss) | 9901 | €263,790 | €152,520 | -€111,270 | -42.2% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €445 | €4,393 | +€3,949 | +888.3% |
| Recurring financial charges | 65 | €445 | €4,393 | +€3,949 | +888.3% |
| Profit (loss) for the period before taxes | 9903 | €263,345 | €148,191 | -€115,154 | -43.7% |
| Income taxes | 67/77 | €39,616 | €274,814 | +€235,198 | +593.7% |
| Profit (loss) for the period | 9904 | €223,729 | -€126,623 | -€350,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €223,729 | -€126,623 | -€350,352 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.