Proesmans Ben Consulting: what changed
Proesmans Ben Consulting
Largest movements
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Cash +€176,870
up €176,870 (+447%), from €39,535 to €216,406
mainly Current investments (+€350,000) and Investment in fixed assets (net) (+€34,575)
- Tangible fixed assets -€34,575
down €34,575 (-93.5%), from €36,965 to €2,390
of which Furniture and vehicles: -€34,575
- Receivables within one year +€27,035
up €27,035 (+465%), from €5,815 to €32,850
of which Trade receivables: +€28,548
- Reserves -€155,890
down €155,890 (-39.7%), from €392,923 to €237,033
- Debts after one year -€20,053
down €20,053 (-87.2%), from €22,997 to €2,945
- Profit (loss) carried forward -€9,204
down €9,204 (-84.8%), from -€10,849 to -€20,053
- Other debts +€4,803
up €4,803 (+211%), from €2,273 to €7,076
- Depreciation -€10,194
no longer reported in 2025 (was €10,194)
- Financial income -€4,119
down €4,119 (-45.2%), from €9,113 to €4,994
- Gross operating margin +€2,684
up €2,684 (+33.3%), from -€8,050 to -€5,366
- Financial charges -€390
down €390 (-34.8%), from €1,123 to €733
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,315 | €251,645 | -€180,669 | -41.8% |
| Fixed assets | 21/28 | €36,965 | €2,390 | -€34,575 | -93.5% |
| Tangible fixed assets | 22/27 | €36,965 | €2,390 | -€34,575 | -93.5% |
| Furniture and vehicles | 24 | €34,575 | - | -€34,575 | |
| Other tangible fixed assets | 26 | €2,390 | €2,390 | = | 0.0% |
| Current assets | 29/58 | €395,350 | €249,255 | -€146,095 | -37.0% |
| Amounts receivable within one year | 40/41 | €5,815 | €32,850 | +€27,035 | +465% |
| Trade receivables | 40 | €1,452 | €30,000 | +€28,548 | +1,966% |
| Other amounts receivable | 41 | €4,363 | €2,850 | -€1,513 | -34.7% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €39,535 | €216,406 | +€176,870 | +447% |
| Total equity and liabilities | 10/49 | €432,315 | €251,645 | -€180,669 | -41.8% |
| Equity | 10/15 | €384,074 | €218,980 | -€165,094 | -43.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €392,923 | €237,033 | -€155,890 | -39.7% |
| Distributable reserves | 133 | €392,923 | €237,033 | -€155,890 | -39.7% |
| Profit (loss) carried forward | 14 | -€10,849 | -€20,053 | -€9,204 | -84.8% |
| Amounts payable | 17/49 | €48,241 | €32,665 | -€15,575 | -32.3% |
| Amounts payable after more than one year | 17 | €22,997 | €2,945 | -€20,053 | -87.2% |
| Financial debts | 170/4 | €22,997 | €2,945 | -€20,053 | -87.2% |
| Amounts payable within one year | 42/48 | €25,243 | €29,721 | +€4,477 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €21,488 | €20,053 | -€1,435 | -6.7% |
| Trade debts | 44 | €1,483 | - | -€1,483 | |
| Suppliers | 440/4 | €1,483 | - | -€1,483 | |
| Taxes, remuneration and social security | 45 | - | €2,592 | +€2,592 | |
| Taxes | 450/3 | - | €2,592 | +€2,592 | |
| Other amounts payable | 47/48 | €2,273 | €7,076 | +€4,803 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,194 | - | -€10,194 | |
| Other operating charges | 640/8 | €512 | €525 | +€13 | +2.5% |
| Non-recurring operating charges | 66A | - | €7,426 | +€7,426 | |
| Gross operating margin | 9900 | -€8,050 | -€5,366 | +€2,684 | +33.3% |
| Operating profit (loss) | 9901 | -€18,756 | -€13,317 | +€5,439 | +29.0% |
| Financial income | 75/76B | €9,113 | €4,994 | -€4,119 | -45.2% |
| Recurring financial income | 75 | €9,113 | €4,994 | -€4,119 | -45.2% |
| Financial charges | 65/66B | €1,123 | €733 | -€390 | -34.8% |
| Recurring financial charges | 65 | €1,123 | €733 | -€390 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,766 | -€9,055 | +€1,711 | +15.9% |
| Income taxes | 67/77 | €83 | €149 | +€65 | +78.1% |
| Profit (loss) for the period | 9904 | -€10,849 | -€9,204 | +€1,646 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,849 | -€9,204 | +€1,646 | +15.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.