ProPhil 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.
ProPhil Consulting
Largest movements
- Receivables within one year -€93,714
down €93,714 (-91.6%), from €102,315 to €8,601
of which Trade receivables: -€92,500
- Cash +€54,428
up €54,428 (+126%), from €43,064 to €97,492
mainly Receivables within one year (+€93,714) and Net result for the year (+€41,548)
- Receivables after one year -€8,601
no longer reported in 2025 (was €8,601)
- Trade debts -€92,515
down €92,515 (-99.7%), from €92,782 to €266
- Profit (loss) carried forward +€41,548
up €41,548 (+80.9%), from €51,353 to €92,901
- Other debts +€3,047
up €3,047 (+336%), from €907 to €3,955
- Gross operating margin -€4,804
down €4,804 (-8.3%), from €57,990 to €53,186
- Taxes -€814
down €814 (-7.0%), from €11,576 to €10,762
- Depreciation +€618
up €618 (+123%), from €501 to €1,119
- Financial income +€588
up €588 (+327%), from €180 to €768
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 | €158,618 | €111,461 | -€47,157 | -29.7% |
| Fixed assets | 21/28 | €4,223 | €4,604 | +€381 | +9.0% |
| Tangible fixed assets | 22/27 | €4,223 | €3,104 | -€1,119 | -26.5% |
| Furniture and vehicles | 24 | €4,223 | €3,104 | -€1,119 | -26.5% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €154,395 | €106,857 | -€47,538 | -30.8% |
| Amounts receivable after more than one year | 29 | €8,601 | - | -€8,601 | |
| Trade receivables | 290 | €8,601 | - | -€8,601 | |
| Amounts receivable within one year | 40/41 | €102,315 | €8,601 | -€93,714 | -91.6% |
| Trade receivables | 40 | €92,500 | - | -€92,500 | |
| Other amounts receivable | 41 | €9,815 | €8,601 | -€1,214 | -12.4% |
| Cash at bank and in hand | 54/58 | €43,064 | €97,492 | +€54,428 | +126% |
| Deferred charges and accrued income | 490/1 | €416 | €765 | +€349 | +83.9% |
| Total equity and liabilities | 10/49 | €158,618 | €111,461 | -€47,157 | -29.7% |
| Equity | 10/15 | €56,353 | €97,901 | +€41,548 | +73.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,353 | €92,901 | +€41,548 | +80.9% |
| Amounts payable | 17/49 | €102,265 | €13,559 | -€88,706 | -86.7% |
| Amounts payable within one year | 42/48 | €102,265 | €13,559 | -€88,706 | -86.7% |
| Trade debts | 44 | €92,782 | €266 | -€92,515 | -99.7% |
| Suppliers | 440/4 | €92,782 | €266 | -€92,515 | -99.7% |
| Taxes, remuneration and social security | 45 | €8,576 | €9,339 | +€762 | +8.9% |
| Taxes | 450/3 | €8,576 | €9,339 | +€762 | +8.9% |
| Other amounts payable | 47/48 | €907 | €3,955 | +€3,047 | +336% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €1,119 | +€618 | +123% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €57,990 | €53,186 | -€4,804 | -8.3% |
| Operating profit (loss) | 9901 | €57,102 | €51,668 | -€5,434 | -9.5% |
| Financial income | 75/76B | €180 | €768 | +€588 | +327% |
| Recurring financial income | 75 | €180 | €768 | +€588 | +327% |
| Financial charges | 65/66B | €125 | €125 | -€0 | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €57,157 | €52,311 | -€4,846 | -8.5% |
| Income taxes | 67/77 | €11,576 | €10,762 | -€814 | -7.0% |
| Profit (loss) for the period | 9904 | €45,581 | €41,548 | -€4,032 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,581 | €41,548 | -€4,032 | -8.8% |
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 16 October 2026 via checked.be.