PROCONSULT P & T: 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.
PROCONSULT P & T
Largest movements
- Cash +€31,790
up €31,790 (+16.5%), from €192,982 to €224,772
mainly Net result for the year (+€19,681) and Tax, wage and social debts (+€10,200)
- Reserves +€19,600
up €19,600 (+18.6%), from €105,360 to €124,960
- Tax, wage and social debts +€10,200
up €10,200 (+70.8%), from €14,400 to €24,600
- Trade debts +€6,089
up €6,089 (+104%), from €5,869 to €11,958
- Gross operating margin -€7,922
down €7,922 (-19.2%), from €41,344 to €33,422
- Depreciation +€664
up €664 (+48.2%), from €1,379 to €2,043
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 | €247,650 | €282,695 | +€35,045 | +14.2% |
| Fixed assets | 21/28 | €5,651 | €6,724 | +€1,073 | +19.0% |
| Tangible fixed assets | 22/27 | €5,436 | €6,509 | +€1,073 | +19.7% |
| Land and buildings | 22 | €612 | €273 | -€339 | -55.4% |
| Plant, machinery and equipment | 23 | €3,696 | €4,920 | +€1,224 | +33.1% |
| Furniture and vehicles | 24 | €1,129 | €1,317 | +€188 | +16.6% |
| Financial fixed assets | 28 | €215 | €215 | = | 0.0% |
| Current assets | 29/58 | €241,999 | €275,971 | +€33,972 | +14.0% |
| Amounts receivable within one year | 40/41 | €49,017 | €51,199 | +€2,182 | +4.5% |
| Trade receivables | 40 | €37,028 | €37,028 | = | 0.0% |
| Other amounts receivable | 41 | €11,989 | €14,171 | +€2,182 | +18.2% |
| Cash at bank and in hand | 54/58 | €192,982 | €224,772 | +€31,790 | +16.5% |
| Total equity and liabilities | 10/49 | €247,650 | €282,695 | +€35,045 | +14.2% |
| Equity | 10/15 | €208,777 | €228,458 | +€19,681 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,360 | €124,960 | +€19,600 | +18.6% |
| Distributable reserves | 133 | €105,360 | €124,960 | +€19,600 | +18.6% |
| Profit (loss) carried forward | 14 | €84,817 | €84,898 | +€81 | +0.1% |
| Amounts payable | 17/49 | €38,873 | €54,237 | +€15,364 | +39.5% |
| Amounts payable within one year | 42/48 | €38,873 | €54,237 | +€15,364 | +39.5% |
| Trade debts | 44 | €5,869 | €11,958 | +€6,089 | +104% |
| Suppliers | 440/4 | €5,869 | €11,958 | +€6,089 | +104% |
| Taxes, remuneration and social security | 45 | €14,400 | €24,600 | +€10,200 | +70.8% |
| Taxes | 450/3 | €14,400 | €24,600 | +€10,200 | +70.8% |
| Other amounts payable | 47/48 | €18,603 | €17,679 | -€924 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,379 | €2,043 | +€664 | +48.2% |
| Other operating charges | 640/8 | €1,442 | €1,453 | +€11 | +0.8% |
| Gross operating margin | 9900 | €41,344 | €33,422 | -€7,922 | -19.2% |
| Operating profit (loss) | 9901 | €38,523 | €29,926 | -€8,597 | -22.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €38,478 | €29,881 | -€8,597 | -22.3% |
| Income taxes | 67/77 | €10,000 | €10,200 | +€200 | +2.0% |
| Profit (loss) for the period | 9904 | €28,478 | €19,681 | -€8,797 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,478 | €19,681 | -€8,797 | -30.9% |
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 19 October 2026 via checked.be.