ProCureConsult: 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.
ProCureConsult
Largest movements
- Cash -€171,047
down €171,047 (-63.5%), from €269,355 to €98,308
mainly Contributions, distributions and other (-€240,000) and Investment in fixed assets (net) (-€78,057)
- Tangible fixed assets +€76,847
up €76,847 (+2,910%), from €2,641 to €79,488
- Receivables within one year -€37,990
down €37,990 (-96.7%), from €39,278 to €1,288
of which Trade receivables: -€37,558
- Current investments +€12,017
new in 2025: €12,017
- Profit (loss) carried forward -€140,821
down €140,821 (-56.3%), from €249,919 to €109,099
- Reserves +€12,706
up €12,706 (+28.8%), from €44,154 to €56,860
of which Distributable reserves: +€12,706
- Tax, wage and social debts +€9,876
up €9,876 (+89.8%), from €11,001 to €20,877
- Financial income -€18,606
down €18,606 (-99.9%), from €18,623 to €17
of which Financial income: -€18,408
- Gross operating margin -€1,679
down €1,679 (-1.1%), from €148,345 to €146,666
- Taxes +€1,621
up €1,621 (+5.1%), from €31,771 to €33,392
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 | €311,274 | €193,065 | -€118,209 | -38.0% |
| Fixed assets | 21/28 | €2,641 | €79,488 | +€76,847 | +2,910% |
| Tangible fixed assets | 22/27 | €2,641 | €79,488 | +€76,847 | +2,910% |
| Furniture and vehicles | 24 | €2,641 | €79,488 | +€76,847 | +2,910% |
| Current assets | 29/58 | €308,633 | €113,577 | -€195,056 | -63.2% |
| Amounts receivable within one year | 40/41 | €39,278 | €1,288 | -€37,990 | -96.7% |
| Trade receivables | 40 | €37,558 | - | -€37,558 | |
| Other amounts receivable | 41 | €1,720 | €1,288 | -€432 | -25.1% |
| Current investments | 50/53 | - | €12,017 | +€12,017 | |
| Cash at bank and in hand | 54/58 | €269,355 | €98,308 | -€171,047 | -63.5% |
| Deferred charges and accrued income | 490/1 | - | €1,965 | +€1,965 | |
| Total equity and liabilities | 10/49 | €311,274 | €193,065 | -€118,209 | -38.0% |
| Equity | 10/15 | €300,274 | €172,159 | -€128,115 | -42.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,154 | €56,860 | +€12,706 | +28.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,294 | €55,000 | +€12,706 | +30.0% |
| Profit (loss) carried forward | 14 | €249,919 | €109,099 | -€140,821 | -56.3% |
| Amounts payable | 17/49 | €11,001 | €20,907 | +€9,906 | +90.1% |
| Amounts payable within one year | 42/48 | €11,001 | €20,907 | +€9,906 | +90.1% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €11,001 | €20,877 | +€9,876 | +89.8% |
| Taxes | 450/3 | €11,001 | €20,877 | +€9,876 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,199 | €1,210 | +€11 | +1.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €148,345 | €146,666 | -€1,679 | -1.1% |
| Operating profit (loss) | 9901 | €147,028 | €145,335 | -€1,693 | -1.2% |
| Financial income | 75/76B | €18,623 | €17 | -€18,606 | -99.9% |
| Recurring financial income | 75 | €18,425 | €17 | -€18,408 | -99.9% |
| Non-recurring financial income | 76B | €198 | - | -€198 | |
| Financial charges | 65/66B | €657 | €75 | -€582 | -88.6% |
| Recurring financial charges | 65 | €657 | €75 | -€582 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €164,994 | €145,277 | -€19,717 | -11.9% |
| Income taxes | 67/77 | €31,771 | €33,392 | +€1,621 | +5.1% |
| Profit (loss) for the period | 9904 | €133,222 | €111,885 | -€21,337 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €133,222 | €111,885 | -€21,337 | -16.0% |
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 15 October 2026 via checked.be.