Proost Consulting: 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 Consulting
Largest movements
- Cash +€52,772
up €52,772 (+99.8%), from €52,898 to €105,670
mainly Net result for the year (+€61,144) and Tax, wage and social debts (+€8,802)
- Receivables within one year +€22,096
up €22,096 (+45.6%), from €48,425 to €70,521
of which Other amounts receivable: +€15,751
- Tangible fixed assets -€3,728
down €3,728 (-66.5%), from €5,604 to €1,876
- Profit (loss) carried forward +€61,144
up €61,144 (+69.7%), from €87,722 to €148,866
- Tax, wage and social debts +€8,802
up €8,802 (+49.1%), from €17,941 to €26,743
- Gross operating margin +€21,348
up €21,348 (+36.7%), from €58,163 to €79,511
- Taxes +€4,462
up €4,462 (+38.5%), from €11,602 to €16,064
- Financial income +€1,170
up €1,170 (+336%), from €348 to €1,519
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 | €107,663 | €178,868 | +€71,205 | +66.1% |
| Fixed assets | 21/28 | €5,604 | €1,876 | -€3,728 | -66.5% |
| Tangible fixed assets | 22/27 | €5,604 | €1,876 | -€3,728 | -66.5% |
| Plant, machinery and equipment | 23 | €5,604 | €1,876 | -€3,728 | -66.5% |
| Current assets | 29/58 | €102,059 | €176,992 | +€74,933 | +73.4% |
| Amounts receivable within one year | 40/41 | €48,425 | €70,521 | +€22,096 | +45.6% |
| Trade receivables | 40 | €27,524 | €33,868 | +€6,344 | +23.1% |
| Other amounts receivable | 41 | €20,902 | €36,653 | +€15,751 | +75.4% |
| Cash at bank and in hand | 54/58 | €52,898 | €105,670 | +€52,772 | +99.8% |
| Deferred charges and accrued income | 490/1 | €735 | €800 | +€65 | +8.9% |
| Total equity and liabilities | 10/49 | €107,663 | €178,868 | +€71,205 | +66.1% |
| Equity | 10/15 | €89,722 | €150,866 | +€61,144 | +68.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,722 | €148,866 | +€61,144 | +69.7% |
| Amounts payable | 17/49 | €17,941 | €28,002 | +€10,061 | +56.1% |
| Amounts payable within one year | 42/48 | €17,941 | €28,002 | +€10,061 | +56.1% |
| Trade debts | 44 | - | €1,259 | +€1,259 | |
| Suppliers | 440/4 | - | €1,259 | +€1,259 | |
| Taxes, remuneration and social security | 45 | €17,941 | €26,743 | +€8,802 | +49.1% |
| Taxes | 450/3 | €17,941 | €26,743 | +€8,802 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,682 | €3,728 | +€45 | +1.2% |
| Gross operating margin | 9900 | €58,163 | €79,511 | +€21,348 | +36.7% |
| Operating profit (loss) | 9901 | €54,480 | €75,783 | +€21,303 | +39.1% |
| Financial income | 75/76B | €348 | €1,519 | +€1,170 | +336% |
| Recurring financial income | 75 | €348 | €1,519 | +€1,170 | +336% |
| Financial charges | 65/66B | €120 | €94 | -€26 | -21.9% |
| Recurring financial charges | 65 | €120 | €94 | -€26 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €54,708 | €77,208 | +€22,500 | +41.1% |
| Income taxes | 67/77 | €11,602 | €16,064 | +€4,462 | +38.5% |
| Profit (loss) for the period | 9904 | €43,106 | €61,144 | +€18,037 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,106 | €61,144 | +€18,037 | +41.8% |
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.