PROSYMA: 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
PROSYMA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€590,142
2024 · €397,001+€193,141
Equity
€2.5m
2024 · €2.0m+€495,142
Cash
€635,058
2024 · €654,501-€19,443
Balance sheet total
€2.5m
2024 · €2.0m+€510,947
Largest movements
Assets
- Current investments +€500,000
up €500,000 (+62.5%), from €800,000 to €1.3m
Equity and liabilities
- Reserves +€494,100
up €494,100 (+25.1%), from €2.0m to €2.5m
of which Distributable reserves: +€494,100
Income statement
- Financial income +€225,747
up €225,747 (+54.2%), from €416,171 to €641,918
- Taxes +€29,718
up €29,718 (+60.4%), from €49,221 to €78,939
- Gross operating margin -€8,168
down €8,168 (-21.7%), from €37,709 to €29,541
- Depreciation -€5,350
down €5,350 (-88.4%), from €6,050 to €700
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
€397,001
Gross operating margin
-€8,168
Depreciation
+€5,350
Other operating charges
-€32
Financial income
+€225,747
Financial charges
-€38
Taxes
-€29,718
Result 2025
€590,142
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
+€575,557
Investment
-€500,000
Financing
-€95,000
Cash 2024
€654,501
From operations (derived)
+€575,557
Net result for the year
+€590,142
Depreciation
+€700
Receivables after one year
-€25,000
Receivables within one year
+€2,038
Deferred charges and accrued income
-€8,128
Smaller working-capital items
-€1,190
Tax, wage and social debts
+€16,996
Investment (derived)
-€500,000
Current investments
-€500,000
Financing
-€95,000
Contributions, distributions and other
-€95,000
Cash 2025
€635,058
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,033,225 | €2,544,173 | +€510,947 | +25.1% |
| Fixed assets | 21/28 | €561,066 | €560,366 | -€700 | -0.1% |
| Tangible fixed assets | 22/27 | €3,306 | €2,606 | -€700 | -21.2% |
| Furniture and vehicles | 24 | €3,306 | €2,606 | -€700 | -21.2% |
| Financial fixed assets | 28 | €557,760 | €557,760 | = | 0.0% |
| Current assets | 29/58 | €1,472,159 | €1,983,806 | +€511,647 | +34.8% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €8,470 | €6,432 | -€2,038 | -24.1% |
| Trade receivables | 40 | €8,470 | €4,235 | -€4,235 | -50.0% |
| Other amounts receivable | 41 | - | €2,197 | +€2,197 | |
| Current investments | 50/53 | €800,000 | €1,300,000 | +€500,000 | +62.5% |
| Cash at bank and in hand | 54/58 | €654,501 | €635,058 | -€19,443 | -3.0% |
| Deferred charges and accrued income | 490/1 | €9,188 | €17,316 | +€8,128 | +88.5% |
| Total equity and liabilities | 10/49 | €2,033,225 | €2,544,173 | +€510,947 | +25.1% |
| Equity | 10/15 | €2,001,999 | €2,497,141 | +€495,142 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,967,500 | €2,461,600 | +€494,100 | +25.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,967,500 | €2,461,600 | +€494,100 | +25.1% |
| Profit (loss) carried forward | 14 | €15,899 | €16,941 | +€1,042 | +6.6% |
| Amounts payable | 17/49 | €31,226 | €47,032 | +€15,806 | +50.6% |
| Amounts payable within one year | 42/48 | €31,226 | €47,032 | +€15,806 | +50.6% |
| Trade debts | 44 | €600 | €245 | -€355 | -59.2% |
| Suppliers | 440/4 | €600 | €245 | -€355 | -59.2% |
| Taxes, remuneration and social security | 45 | €29,791 | €46,787 | +€16,996 | +57.0% |
| Taxes | 450/3 | €27,871 | €44,867 | +€16,996 | +61.0% |
| Remuneration and social security | 454/9 | €1,920 | €1,920 | = | 0.0% |
| Other amounts payable | 47/48 | €835 | €0 | -€835 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,050 | €700 | -€5,350 | -88.4% |
| Other operating charges | 640/8 | €1,608 | €1,641 | +€32 | +2.0% |
| Gross operating margin | 9900 | €37,709 | €29,541 | -€8,168 | -21.7% |
| Operating profit (loss) | 9901 | €30,051 | €27,201 | -€2,850 | -9.5% |
| Financial income | 75/76B | €416,171 | €641,918 | +€225,747 | +54.2% |
| Recurring financial income | 75 | €416,171 | €641,918 | +€225,747 | +54.2% |
| Financial charges | 65/66B | €0 | €38 | +€38 | |
| Recurring financial charges | 65 | €0 | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €446,222 | €669,081 | +€222,859 | +49.9% |
| Income taxes | 67/77 | €49,221 | €78,939 | +€29,718 | +60.4% |
| Profit (loss) for the period | 9904 | €397,001 | €590,142 | +€193,141 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €397,001 | €590,142 | +€193,141 | +48.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.