PROSE CONSULTANCY: 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.
PROSE CONSULTANCY
Largest movements
- Receivables within one year -€11,298
down €11,298 (-25.0%), from €45,134 to €33,836
of which Trade receivables: -€10,231
- Current investments +€6,508
up €6,508 (+12.5%), from €51,903 to €58,411
- Cash -€3,967
down €3,967 (-14.0%), from €28,322 to €24,354
mainly Contributions, distributions and other (-€24,944) and Trade debts (-€7,351)
- Tangible fixed assets -€2,258
down €2,258 (-19.8%), from €11,430 to €9,172
of which Plant, machinery and equipment: -€2,382
- Trade debts -€7,351
down €7,351 (-72.7%), from €10,117 to €2,767
- Reserves -€5,471
down €5,471 (-5.5%), from €100,335 to €94,865
of which Distributable reserves: -€5,471
- Tax, wage and social debts +€1,860
up €1,860 (+24.9%), from €7,458 to €9,317
- Gross operating margin -€5,141
down €5,141 (-13.1%), from €39,304 to €34,163
- Financial income -€3,520
down €3,520 (-64.0%), from €5,496 to €1,976
- Taxes -€2,614
down €2,614 (-23.1%), from €11,321 to €8,707
- Financial charges +€624
up €624 (+23.4%), from €2,661 to €3,284
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 | €137,239 | €126,669 | -€10,570 | -7.7% |
| Fixed assets | 21/28 | €11,430 | €9,172 | -€2,258 | -19.8% |
| Tangible fixed assets | 22/27 | €11,430 | €9,172 | -€2,258 | -19.8% |
| Plant, machinery and equipment | 23 | €6,707 | €4,325 | -€2,382 | -35.5% |
| Furniture and vehicles | 24 | €4,723 | €3,749 | -€974 | -20.6% |
| Other tangible fixed assets | 26 | - | €1,099 | +€1,099 | |
| Current assets | 29/58 | €125,809 | €117,497 | -€8,312 | -6.6% |
| Amounts receivable within one year | 40/41 | €45,134 | €33,836 | -€11,298 | -25.0% |
| Trade receivables | 40 | €30,690 | €20,460 | -€10,231 | -33.3% |
| Other amounts receivable | 41 | €14,444 | €13,377 | -€1,067 | -7.4% |
| Current investments | 50/53 | €51,903 | €58,411 | +€6,508 | +12.5% |
| Cash at bank and in hand | 54/58 | €28,322 | €24,354 | -€3,967 | -14.0% |
| Deferred charges and accrued income | 490/1 | €450 | €895 | +€446 | +99.1% |
| Total equity and liabilities | 10/49 | €137,239 | €126,669 | -€10,570 | -7.7% |
| Equity | 10/15 | €118,935 | €113,465 | -€5,471 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,335 | €94,865 | -€5,471 | -5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €98,475 | €93,005 | -€5,471 | -5.6% |
| Amounts payable | 17/49 | €18,303 | €13,204 | -€5,099 | -27.9% |
| Amounts payable within one year | 42/48 | €17,575 | €12,084 | -€5,491 | -31.2% |
| Trade debts | 44 | €10,117 | €2,767 | -€7,351 | -72.7% |
| Suppliers | 440/4 | €10,117 | €2,767 | -€7,351 | -72.7% |
| Taxes, remuneration and social security | 45 | €7,458 | €9,317 | +€1,860 | +24.9% |
| Taxes | 450/3 | €7,458 | €9,317 | +€1,860 | +24.9% |
| Accrued charges and deferred income | 492/3 | €728 | €1,120 | +€392 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €3,907 | +€376 | +10.7% |
| Other operating charges | 640/8 | €707 | €768 | +€61 | +8.6% |
| Gross operating margin | 9900 | €39,304 | €34,163 | -€5,141 | -13.1% |
| Operating profit (loss) | 9901 | €35,067 | €29,489 | -€5,578 | -15.9% |
| Financial income | 75/76B | €5,496 | €1,976 | -€3,520 | -64.0% |
| Recurring financial income | 75 | €5,496 | €1,976 | -€3,520 | -64.0% |
| Financial charges | 65/66B | €2,661 | €3,284 | +€624 | +23.4% |
| Recurring financial charges | 65 | €2,661 | €3,284 | +€624 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €37,902 | €28,181 | -€9,721 | -25.6% |
| Income taxes | 67/77 | €11,321 | €8,707 | -€2,614 | -23.1% |
| Profit (loss) for the period | 9904 | €26,581 | €19,473 | -€7,108 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,581 | €19,473 | -€7,108 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.