PROREDAR: what changed
Two fiscal 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.
What changed
PROREDAR
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€56,215
2024 · €14,758+€41,457
Equity
€1.1m
2024 · €1.1m+€11,582
Cash
€15,098
2024 · €25,808-€10,710
Balance sheet total
€1.5m
2024 · €1.4m+€67,992
Largest movements
Assets
- Current investments +€350,000
new in 2025: €350,000
- Receivables within one year -€192,460
down €192,460 (-99.9%), from €192,633 to €173
- Tangible fixed assets -€81,106
down €81,106 (-6.7%), from €1.2m to €1.1m
of which Land and buildings: -€60,590
Equity and liabilities
- Other debts +€44,448
up €44,448 (+111.1%), from €40,000 to €84,448
- Provisions +€15,543
up €15,543 (+5.0%), from €308,415 to €323,958
Income statement
- Gross operating margin +€74,521
up €74,521 (+72.9%), from €102,194 to €176,715
- Financial income -€7,252
down €7,252 (-92.6%), from €7,828 to €576
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.
Result 2024
€14,758
Gross operating margin
+€74,521
Depreciation
+€498
Other operating charges
-€1,748
Financial income
-€7,252
Financial charges
+€1,500
Deferred taxes and other
-€26,061
Result 2025
€56,215
Cash bridge derived
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.
From operations
+€398,799
Investment
-€357,211
Financing
-€52,298
Cash 2024
€25,808
From operations (derived)
+€398,799
Net result for the year
+€56,215
Depreciation
+€88,317
Receivables within one year
+€192,460
Deferred charges and accrued income
-€2,268
Provisions
+€15,543
Trade debts
+€1,777
Tax, wage and social debts
+€389
Other debts
+€44,448
Accrued charges and deferred income
+€1,918
Investment (derived)
-€357,211
Investment in fixed assets (net)
-€7,211
Current investments
-€350,000
Financing
-€52,298
Debts after one year
-€7,665
Contributions, distributions and other
-€44,633
Cash 2025
€15,098
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,440,269 | €1,508,261 | +€67,992 | +4.7% |
| Fixed assets | 21/28 | €1,219,272 | €1,138,165 | -€81,106 | -6.7% |
| Tangible fixed assets | 22/27 | €1,219,272 | €1,138,165 | -€81,106 | -6.7% |
| Land and buildings | 22 | €1,020,080 | €959,490 | -€60,590 | -5.9% |
| Plant, machinery and equipment | 23 | €199,192 | €178,676 | -€20,516 | -10.3% |
| Current assets | 29/58 | €220,998 | €370,096 | +€149,098 | +67.5% |
| Amounts receivable within one year | 40/41 | €192,633 | €173 | -€192,460 | -99.9% |
| Other amounts receivable | 41 | €192,633 | €173 | -€192,460 | -99.9% |
| Current investments | 50/53 | - | €350,000 | +€350,000 | |
| Cash at bank and in hand | 54/58 | €25,808 | €15,098 | -€10,710 | -41.5% |
| Deferred charges and accrued income | 490/1 | €2,557 | €4,825 | +€2,268 | +88.7% |
| Total equity and liabilities | 10/49 | €1,440,269 | €1,508,261 | +€67,992 | +4.7% |
| Equity | 10/15 | €1,074,073 | €1,085,655 | +€11,582 | +1.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,024,962 | €1,026,956 | +€1,995 | +0.2% |
| Non-distributable reserves | 130/1 | €24,541 | €24,541 | = | 0.0% |
| Legal reserve | 130 | €24,541 | €24,541 | = | 0.0% |
| Tax-exempt reserves | 132 | €925,246 | €971,873 | +€46,628 | +5.0% |
| Distributable reserves | 133 | €75,175 | €30,542 | -€44,633 | -59.4% |
| Profit (loss) carried forward | 14 | -€12,389 | -€2,801 | +€9,587 | +77.4% |
| Provisions and deferred taxes | 16 | €308,415 | €323,958 | +€15,543 | +5.0% |
| Deferred taxes | 168 | €308,415 | €323,958 | +€15,543 | +5.0% |
| Amounts payable | 17/49 | €57,782 | €98,649 | +€40,867 | +70.7% |
| Amounts payable after more than one year | 17 | €10,575 | €2,910 | -€7,665 | -72.5% |
| Other amounts payable | 178/9 | €10,575 | €2,910 | -€7,665 | -72.5% |
| Amounts payable within one year | 42/48 | €42,710 | €89,324 | +€46,614 | +109.1% |
| Trade debts | 44 | €1,782 | €3,559 | +€1,777 | +99.7% |
| Suppliers | 440/4 | €1,782 | €3,559 | +€1,777 | +99.7% |
| Taxes, remuneration and social security | 45 | €928 | €1,317 | +€389 | +42.0% |
| Taxes | 450/3 | €928 | €1,317 | +€389 | +42.0% |
| Other amounts payable | 47/48 | €40,000 | €84,448 | +€44,448 | +111.1% |
| Accrued charges and deferred income | 492/3 | €4,497 | €6,415 | +€1,918 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,815 | €88,317 | -€498 | -0.6% |
| Other operating charges | 640/8 | €10,999 | €12,747 | +€1,748 | +15.9% |
| Gross operating margin | 9900 | €102,194 | €176,715 | +€74,521 | +72.9% |
| Operating profit (loss) | 9901 | €2,381 | €75,651 | +€73,270 | +3077.7% |
| Financial income | 75/76B | €7,828 | €576 | -€7,252 | -92.6% |
| Recurring financial income | 75 | €7,828 | €576 | -€7,252 | -92.6% |
| Financial charges | 65/66B | €5,969 | €4,470 | -€1,500 | -25.1% |
| Recurring financial charges | 65 | €5,969 | €4,470 | -€1,500 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €4,239 | €71,757 | +€67,518 | +1592.7% |
| Transfer from deferred taxes | 780 | €10,519 | €10,287 | -€232 | -2.2% |
| Transfer to deferred taxes | 680 | - | €25,829 | +€25,829 | |
| Profit (loss) for the period | 9904 | €14,758 | €56,215 | +€41,457 | +280.9% |
| Transfer from tax-exempt reserves | 789 | €31,555 | €30,861 | -€695 | -2.2% |
| Transfer to tax-exempt reserves | 689 | - | €77,488 | +€77,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,313 | €9,587 | -€36,726 | -79.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.