PROCUR CONSEIL: 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.
PROCUR CONSEIL
Largest movements
- Tangible fixed assets +€32,065
up €32,065 (+2,930%), from €1,094 to €33,159
of which Leasing and similar rights: +€28,563
- Receivables within one year +€10,074
up €10,074 (+104%), from €9,658 to €19,732
of which Trade receivables: +€10,296
- Cash +€7,751
up €7,751 (+88.2%), from €8,786 to €16,537
mainly Debts after one year (+€16,668) and Net result for the year (+€13,968)
- Deferred charges and accrued income +€1,160
up €1,160 (+462%), from €251 to €1,412
- Debts after one year +€16,668
new in 2025: €16,668
- Profit (loss) carried forward +€13,968
new in 2025: €13,968
- Current portion of long-term debt +€10,678
new in 2025: €10,678
- Tax, wage and social debts +€8,026
up €8,026 (+86.5%), from €9,274 to €17,300
of which Taxes: +€5,362
- Short-term financial debts +€1,110
new in 2025: €1,110
- Gross operating margin +€23,550
up €23,550 (+254%), from €9,275 to €32,825
- Depreciation +€7,365
up €7,365 (+56,478%), from €13 to €7,378
- Other operating charges +€4,813
up €4,813 (+6,072%), from €79 to €4,893
- Taxes +€2,497
up €2,497 (+102%), from €2,447 to €4,944
- Financial charges +€1,528
up €1,528 (+1,326%), from €115 to €1,643
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 | €19,789 | €70,840 | +€51,051 | +258% |
| Fixed assets | 21/28 | €1,094 | €33,159 | +€32,065 | +2,930% |
| Tangible fixed assets | 22/27 | €1,094 | €33,159 | +€32,065 | +2,930% |
| Furniture and vehicles | 24 | €1,094 | €4,596 | +€3,502 | +320% |
| Leasing and similar rights | 25 | - | €28,563 | +€28,563 | |
| Current assets | 29/58 | €18,695 | €37,681 | +€18,986 | +102% |
| Amounts receivable within one year | 40/41 | €9,658 | €19,732 | +€10,074 | +104% |
| Trade receivables | 40 | €9,436 | €19,732 | +€10,296 | +109% |
| Other amounts receivable | 41 | €222 | - | -€222 | |
| Cash at bank and in hand | 54/58 | €8,786 | €16,537 | +€7,751 | +88.2% |
| Deferred charges and accrued income | 490/1 | €251 | €1,412 | +€1,160 | +462% |
| Total equity and liabilities | 10/49 | €19,789 | €70,840 | +€51,051 | +258% |
| Equity | 10/15 | €7,820 | €21,788 | +€13,968 | +179% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,820 | €5,820 | = | 0.0% |
| Distributable reserves | 133 | €5,820 | €5,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,968 | +€13,968 | |
| Amounts payable | 17/49 | €11,969 | €49,052 | +€37,083 | +310% |
| Amounts payable after more than one year | 17 | - | €16,668 | +€16,668 | |
| Financial debts | 170/4 | - | €16,668 | +€16,668 | |
| Amounts payable within one year | 42/48 | €11,747 | €32,384 | +€20,636 | +176% |
| Current portion of amounts payable after more than one year | 42 | - | €10,678 | +€10,678 | |
| Financial debts | 43 | - | €1,110 | +€1,110 | |
| Credit institutions | 430/8 | - | €1,110 | +€1,110 | |
| Trade debts | 44 | €1,914 | €2,374 | +€460 | +24.0% |
| Suppliers | 440/4 | €1,914 | €2,374 | +€460 | +24.0% |
| Taxes, remuneration and social security | 45 | €9,274 | €17,300 | +€8,026 | +86.5% |
| Taxes | 450/3 | €9,274 | €14,636 | +€5,362 | +57.8% |
| Remuneration and social security | 454/9 | - | €2,664 | +€2,664 | |
| Other amounts payable | 47/48 | €560 | €923 | +€363 | +64.8% |
| Accrued charges and deferred income | 492/3 | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13 | €7,378 | +€7,365 | +56,478% |
| Other operating charges | 640/8 | €79 | €4,893 | +€4,813 | +6,072% |
| Gross operating margin | 9900 | €9,275 | €32,825 | +€23,550 | +254% |
| Operating profit (loss) | 9901 | €9,183 | €20,554 | +€11,372 | +124% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €115 | €1,643 | +€1,528 | +1,326% |
| Recurring financial charges | 65 | €115 | €1,643 | +€1,528 | +1,326% |
| Profit (loss) for the period before taxes | 9903 | €9,067 | €18,912 | +€9,845 | +109% |
| Income taxes | 67/77 | €2,447 | €4,944 | +€2,497 | +102% |
| Profit (loss) for the period | 9904 | €6,620 | €13,968 | +€7,348 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €6,620 | €13,968 | +€7,348 | +111% |
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 14 October 2026 via checked.be.