PROSOL CONSULT: 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.
PROSOL CONSULT
Largest movements
- Tangible fixed assets -€17,739
down €17,739 (-7.6%), from €232,215 to €214,476
of which Furniture and vehicles: -€13,972
- Cash +€10,822
up €10,822 (+36.8%), from €29,396 to €40,218
mainly Net result for the year (+€38,780) and Depreciation (+€23,681)
- Current investments -€6,373
down €6,373 (-7.3%), from €87,070 to €80,698
- Debts after one year -€15,529
down €15,529 (-11.0%), from €141,695 to €126,166
- Reserves +€9,750
up €9,750 (+5.8%), from €167,317 to €177,067
of which Distributable reserves: +€9,750
- Current portion of long-term debt -€7,384
down €7,384 (-32.2%), from €22,913 to €15,529
- Other debts -€4,076
down €4,076 (-37.5%), from €10,868 to €6,793
- Gross operating margin +€6,531
up €6,531 (+9.4%), from €69,398 to €75,929
- Taxes +€1,638
up €1,638 (+13.4%), from €12,202 to €13,841
- Depreciation +€1,618
up €1,618 (+7.3%), from €22,063 to €23,681
- Financial charges -€848
down €848 (-23.4%), from €3,624 to €2,776
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,006 | €363,992 | -€15,014 | -4.0% |
| Fixed assets | 21/28 | €238,415 | €220,676 | -€17,739 | -7.4% |
| Tangible fixed assets | 22/27 | €232,215 | €214,476 | -€17,739 | -7.6% |
| Land and buildings | 22 | - | €3,134 | +€3,134 | |
| Plant, machinery and equipment | 23 | €445 | €81 | -€364 | -81.8% |
| Furniture and vehicles | 24 | €21,340 | €7,367 | -€13,972 | -65.5% |
| Other tangible fixed assets | 26 | €210,430 | €203,894 | -€6,536 | -3.1% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €140,592 | €143,316 | +€2,725 | +1.9% |
| Stocks and contracts in progress | 3 | €2,469 | €1,473 | -€996 | -40.3% |
| Stocks | 30/36 | €2,469 | €1,473 | -€996 | -40.3% |
| Amounts receivable within one year | 40/41 | €21,203 | €20,453 | -€750 | -3.5% |
| Trade receivables | 40 | €21,203 | €20,453 | -€750 | -3.5% |
| Current investments | 50/53 | €87,070 | €80,698 | -€6,373 | -7.3% |
| Cash at bank and in hand | 54/58 | €29,396 | €40,218 | +€10,822 | +36.8% |
| Deferred charges and accrued income | 490/1 | €453 | €474 | +€21 | +4.6% |
| Total equity and liabilities | 10/49 | €379,006 | €363,992 | -€15,014 | -4.0% |
| Equity | 10/15 | €179,738 | €189,502 | +€9,764 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €167,317 | €177,067 | +€9,750 | +5.8% |
| Tax-exempt reserves | 132 | €67 | €67 | = | 0.0% |
| Distributable reserves | 133 | €167,250 | €177,000 | +€9,750 | +5.8% |
| Profit (loss) carried forward | 14 | €21 | €35 | +€14 | +67.0% |
| Provisions and deferred taxes | 16 | €1,900 | €1,900 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,900 | €1,900 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,900 | €1,900 | = | 0.0% |
| Amounts payable | 17/49 | €197,369 | €172,590 | -€24,778 | -12.6% |
| Amounts payable after more than one year | 17 | €141,695 | €126,166 | -€15,529 | -11.0% |
| Financial debts | 170/4 | €141,695 | €126,166 | -€15,529 | -11.0% |
| Amounts payable within one year | 42/48 | €55,674 | €46,425 | -€9,249 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €22,913 | €15,529 | -€7,384 | -32.2% |
| Trade debts | 44 | €969 | €4,231 | +€3,262 | +336.8% |
| Suppliers | 440/4 | €969 | €4,231 | +€3,262 | +336.8% |
| Taxes, remuneration and social security | 45 | €20,925 | €19,872 | -€1,052 | -5.0% |
| Taxes | 450/3 | €17,639 | €16,472 | -€1,166 | -6.6% |
| Remuneration and social security | 454/9 | €3,286 | €3,400 | +€114 | +3.5% |
| Other amounts payable | 47/48 | €10,868 | €6,793 | -€4,076 | -37.5% |
| Non-recurring operating income | 76A | €1,006 | €1,088 | +€82 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,063 | €23,681 | +€1,618 | +7.3% |
| Other operating charges | 640/8 | €1,295 | €1,453 | +€158 | +12.2% |
| Gross operating margin | 9900 | €69,398 | €75,929 | +€6,531 | +9.4% |
| Operating profit (loss) | 9901 | €46,040 | €50,795 | +€4,754 | +10.3% |
| Financial income | 75/76B | €4,060 | €4,602 | +€543 | +13.4% |
| Recurring financial income | 75 | €4,060 | €4,602 | +€543 | +13.4% |
| Financial charges | 65/66B | €3,624 | €2,776 | -€848 | -23.4% |
| Recurring financial charges | 65 | €3,624 | €2,776 | -€848 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €46,476 | €52,620 | +€6,145 | +13.2% |
| Income taxes | 67/77 | €12,202 | €13,841 | +€1,638 | +13.4% |
| Profit (loss) for the period | 9904 | €34,273 | €38,780 | +€4,506 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,273 | €38,780 | +€4,506 | +13.1% |
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 7 October 2026 via checked.be.