PROFESSIONAL GLOBAL SOURCING: what changed
What changed
PROFESSIONAL GLOBAL SOURCING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€13,296
2024 · -€68,426+€55,129
Equity
€5,626
2024 · €18,922-€13,296
Cash
€12,835
2024 · €46,658-€33,823
Balance sheet total
€109,144
2024 · €157,013-€47,869
Largest movements
Assets
- Cash -€33,823
down €33,823 (-72.5%), from €46,658 to €12,835
mainly Debts after one year (-€18,105) and Trade debts (-€16,064)
- Tangible fixed assets -€10,956
down €10,956 (-14.2%), from €77,279 to €66,322
of which Leasing and similar rights: -€19,171
- Receivables within one year -€3,655
down €3,655 (-12.1%), from €30,216 to €26,561
of which Trade receivables: -€1,911
Equity and liabilities
- Debts after one year -€18,105
down €18,105 (-33.9%), from €53,373 to €35,268
- Trade debts -€16,064
down €16,064 (-46.9%), from €34,279 to €18,214
- Profit (loss) carried forward -€13,296
down €13,296 (-19.4%), from -€68,426 to -€81,722
Income statement
- Gross operating margin +€57,481
up €57,481, from -€39,068 to €18,413
- Financial charges +€1,341
up €1,341 (+35.9%), from €3,731 to €5,073
- Depreciation +€847
up €847 (+3.9%), from €21,865 to €22,712
- Financial income -€419
down €419 (-98.1%), from €427 to €8
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.
Result 2024
-€68,426
Gross operating margin
+€57,481
Depreciation
-€847
Other operating charges
+€241
Financial income
-€419
Financial charges
-€1,341
Taxes
+€15
Result 2025
-€13,296
raises the resultlowers the result
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.
From operations
-€4,719
Investment
-€11,756
Financing
-€17,348
Cash 2024
€46,658
From operations (derived)
-€4,719
Net result for the year
-€13,296
Depreciation
+€22,712
Receivables within one year
+€3,655
Deferred charges and accrued income
-€566
Trade debts
-€16,064
Tax, wage and social debts
+€92
Other debts
-€1,252
Investment (derived)
-€11,756
Investment in fixed assets (net)
-€11,756
Financing
-€17,348
Debts after one year
-€18,105
Current portion of long-term debt
+€757
Cash 2025
€12,835
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,013 | €109,144 | -€47,869 | -30.5% |
| Fixed assets | 21/28 | €77,279 | €66,322 | -€10,956 | -14.2% |
| Tangible fixed assets | 22/27 | €77,279 | €66,322 | -€10,956 | -14.2% |
| Furniture and vehicles | 24 | €3,587 | €11,802 | +€8,215 | +229% |
| Leasing and similar rights | 25 | €73,692 | €54,520 | -€19,171 | -26.0% |
| Current assets | 29/58 | €79,735 | €42,822 | -€36,913 | -46.3% |
| Amounts receivable within one year | 40/41 | €30,216 | €26,561 | -€3,655 | -12.1% |
| Trade receivables | 40 | €28,472 | €26,561 | -€1,911 | -6.7% |
| Other amounts receivable | 41 | €1,744 | €0 | -€1,744 | -100% |
| Cash at bank and in hand | 54/58 | €46,658 | €12,835 | -€33,823 | -72.5% |
| Deferred charges and accrued income | 490/1 | €2,860 | €3,426 | +€566 | +19.8% |
| Total equity and liabilities | 10/49 | €157,013 | €109,144 | -€47,869 | -30.5% |
| Equity | 10/15 | €18,922 | €5,626 | -€13,296 | -70.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,948 | €74,948 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,392 | €14,392 | = | 0.0% |
| Distributable reserves | 133 | €58,695 | €58,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,426 | -€81,722 | -€13,296 | -19.4% |
| Amounts payable | 17/49 | €138,091 | €103,518 | -€34,573 | -25.0% |
| Amounts payable after more than one year | 17 | €53,373 | €35,268 | -€18,105 | -33.9% |
| Financial debts | 170/4 | €53,373 | €35,268 | -€18,105 | -33.9% |
| Amounts payable within one year | 42/48 | €84,718 | €68,250 | -€16,468 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €17,348 | €18,105 | +€757 | +4.4% |
| Trade debts | 44 | €34,279 | €18,214 | -€16,064 | -46.9% |
| Suppliers | 440/4 | €34,279 | €18,214 | -€16,064 | -46.9% |
| Taxes, remuneration and social security | 45 | €2,189 | €2,281 | +€92 | +4.2% |
| Taxes | 450/3 | €2,189 | €2,281 | +€92 | +4.2% |
| Other amounts payable | 47/48 | €30,902 | €29,650 | -€1,252 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,865 | €22,712 | +€847 | +3.9% |
| Other operating charges | 640/8 | €3,837 | €3,596 | -€241 | -6.3% |
| Gross operating margin | 9900 | -€39,068 | €18,413 | +€57,481 | |
| Operating profit (loss) | 9901 | -€64,770 | -€7,896 | +€56,874 | +87.8% |
| Financial income | 75/76B | €427 | €8 | -€419 | -98.1% |
| Recurring financial income | 75 | €427 | €8 | -€419 | -98.1% |
| Financial charges | 65/66B | €3,731 | €5,073 | +€1,341 | +35.9% |
| Recurring financial charges | 65 | €3,731 | €5,073 | +€1,341 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | -€68,075 | -€12,961 | +€55,114 | +81.0% |
| Income taxes | 67/77 | €351 | €336 | -€15 | -4.3% |
| Profit (loss) for the period | 9904 | -€68,426 | -€13,296 | +€55,129 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,426 | -€13,296 | +€55,129 | +80.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.