PROOST CONSULTANCY EN SERVICES: 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.
PROOST CONSULTANCY EN SERVICES
Largest movements
- Cash +€62,254
up €62,254 (+50.1%), from €124,197 to €186,451
mainly Net result for the year (+€105,155) and Depreciation (+€41,600)
- Receivables within one year -€9,339
down €9,339 (-8.1%), from €115,762 to €106,423
of which Other amounts receivable: -€21,063
- Reserves +€45,155
up €45,155 (+99.3%), from €45,492 to €90,647
of which Distributable reserves: +€45,155
- Tax, wage and social debts +€30,436
up €30,436 (+76.2%), from €39,942 to €70,378
of which Taxes: +€32,593
- Other debts -€18,000
down €18,000 (-30.0%), from €60,000 to €42,000
- Current portion of long-term debt +€7,574
up €7,574 (+26.9%), from €28,204 to €35,778
- Gross operating margin +€41,847
up €41,847 (+27.9%), from €150,212 to €192,058
- Taxes +€15,821
up €15,821 (+75.2%), from €21,035 to €36,855
- Financial income +€12,474
up €12,474 (+7.7%), from €162,289 to €174,763
- Staff costs +€8,989
up €8,989 (+5.5%), from €163,727 to €172,716
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 | €669,986 | €733,610 | +€63,624 | +9.5% |
| Fixed assets | 21/28 | €248,323 | €251,460 | +€3,137 | +1.3% |
| Tangible fixed assets | 22/27 | €228,439 | €231,576 | +€3,137 | +1.4% |
| Land and buildings | 22 | €103,333 | €103,333 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,281 | €9,824 | -€2,456 | -20.0% |
| Furniture and vehicles | 24 | - | €3,304 | +€3,304 | |
| Leasing and similar rights | 25 | €112,825 | €115,114 | +€2,288 | +2.0% |
| Financial fixed assets | 28 | €19,884 | €19,884 | = | 0.0% |
| Current assets | 29/58 | €421,662 | €482,150 | +€60,487 | +14.3% |
| Stocks and contracts in progress | 3 | €173,952 | €176,801 | +€2,849 | +1.6% |
| Stocks | 30/36 | €173,952 | €176,801 | +€2,849 | +1.6% |
| Amounts receivable within one year | 40/41 | €115,762 | €106,423 | -€9,339 | -8.1% |
| Trade receivables | 40 | €54,152 | €65,876 | +€11,724 | +21.7% |
| Other amounts receivable | 41 | €61,610 | €40,547 | -€21,063 | -34.2% |
| Cash at bank and in hand | 54/58 | €124,197 | €186,451 | +€62,254 | +50.1% |
| Deferred charges and accrued income | 490/1 | €7,752 | €12,475 | +€4,724 | +60.9% |
| Total equity and liabilities | 10/49 | €669,986 | €733,610 | +€63,624 | +9.5% |
| Equity | 10/15 | €435,030 | €480,185 | +€45,155 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,492 | €90,647 | +€45,155 | +99.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,715 | €33,715 | = | 0.0% |
| Distributable reserves | 133 | €9,918 | €55,073 | +€45,155 | +455% |
| Profit (loss) carried forward | 14 | €370,939 | €370,939 | = | 0.0% |
| Amounts payable | 17/49 | €234,956 | €253,424 | +€18,469 | +7.9% |
| Amounts payable after more than one year | 17 | €60,613 | €62,015 | +€1,402 | +2.3% |
| Financial debts | 170/4 | €60,613 | €62,015 | +€1,402 | +2.3% |
| Amounts payable within one year | 42/48 | €174,319 | €191,385 | +€17,066 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €28,204 | €35,778 | +€7,574 | +26.9% |
| Trade debts | 44 | €44,905 | €41,929 | -€2,976 | -6.6% |
| Suppliers | 440/4 | €44,905 | €41,929 | -€2,976 | -6.6% |
| Advances received on contracts in progress | 46 | €1,268 | €1,300 | +€32 | +2.5% |
| Taxes, remuneration and social security | 45 | €39,942 | €70,378 | +€30,436 | +76.2% |
| Taxes | 450/3 | €21,189 | €53,783 | +€32,593 | +154% |
| Remuneration and social security | 454/9 | €18,753 | €16,595 | -€2,158 | -11.5% |
| Other amounts payable | 47/48 | €60,000 | €42,000 | -€18,000 | -30.0% |
| Accrued charges and deferred income | 492/3 | €24 | €25 | +€1 | +3.0% |
| Remuneration, social security and pensions | 62 | €163,727 | €172,716 | +€8,989 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,586 | €41,600 | -€986 | -2.3% |
| Other operating charges | 640/8 | €6,694 | €7,211 | +€517 | +7.7% |
| Gross operating margin | 9900 | €150,212 | €192,058 | +€41,847 | +27.9% |
| Operating profit (loss) | 9901 | -€62,796 | -€29,469 | +€33,327 | +53.1% |
| Financial income | 75/76B | €162,289 | €174,763 | +€12,474 | +7.7% |
| Recurring financial income | 75 | €162,289 | €174,763 | +€12,474 | +7.7% |
| Financial charges | 65/66B | €4,072 | €3,284 | -€788 | -19.3% |
| Recurring financial charges | 65 | €4,072 | €3,284 | -€788 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €95,422 | €142,010 | +€46,589 | +48.8% |
| Income taxes | 67/77 | €21,035 | €36,855 | +€15,821 | +75.2% |
| Profit (loss) for the period | 9904 | €74,387 | €105,155 | +€30,768 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,387 | €105,155 | +€30,768 | +41.4% |
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 27 October 2026 via checked.be.