PROTOS CONSULTING: 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.
PROTOS CONSULTING
Largest movements
- Tangible fixed assets -€16,300
down €16,300 (-56.2%), from €28,984 to €12,685
of which Furniture and vehicles: -€14,102
- Cash -€3,358
down €3,358 (-9.0%), from €37,131 to €33,773
mainly Contributions, distributions and other (-€50,000) and Current portion of long-term debt (-€9,066)
- Receivables within one year +€2,050
up €2,050 (+14.1%), from €14,499 to €16,549
of which Trade receivables: +€2,889
- Reserves -€11,119
no longer reported in 2025 (was €11,119)
- Current portion of long-term debt -€9,066
down €9,066 (-65.9%), from €13,767 to €4,701
- Tax, wage and social debts +€6,193
up €6,193 (+49.3%), from €12,574 to €18,767
of which Remuneration and social security: +€4,458
- Debts after one year -€4,701
no longer reported in 2025 (was €4,701)
- Other debts +€3,128
up €3,128 (+9.2%), from €34,173 to €37,301
- Gross operating margin -€3,691
down €3,691 (-5.1%), from €72,205 to €68,514
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 | €81,498 | €64,606 | -€16,892 | -20.7% |
| Fixed assets | 21/28 | €28,984 | €12,685 | -€16,300 | -56.2% |
| Tangible fixed assets | 22/27 | €28,984 | €12,685 | -€16,300 | -56.2% |
| Plant, machinery and equipment | 23 | €6,586 | €4,389 | -€2,197 | -33.4% |
| Furniture and vehicles | 24 | €22,398 | €8,296 | -€14,102 | -63.0% |
| Current assets | 29/58 | €52,514 | €51,921 | -€593 | -1.1% |
| Amounts receivable within one year | 40/41 | €14,499 | €16,549 | +€2,050 | +14.1% |
| Trade receivables | 40 | €13,660 | €16,549 | +€2,889 | +21.1% |
| Other amounts receivable | 41 | €839 | - | -€839 | |
| Cash at bank and in hand | 54/58 | €37,131 | €33,773 | -€3,358 | -9.0% |
| Deferred charges and accrued income | 490/1 | €883 | €1,599 | +€716 | +81.0% |
| Total equity and liabilities | 10/49 | €81,498 | €64,606 | -€16,892 | -20.7% |
| Equity | 10/15 | €13,119 | €2,372 | -€10,746 | -81.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,119 | - | -€11,119 | |
| Distributable reserves | 133 | €11,119 | - | -€11,119 | |
| Profit (loss) carried forward | 14 | - | €372 | +€372 | |
| Amounts payable | 17/49 | €68,379 | €62,233 | -€6,146 | -9.0% |
| Amounts payable after more than one year | 17 | €4,701 | - | -€4,701 | |
| Financial debts | 170/4 | €4,701 | - | -€4,701 | |
| Amounts payable within one year | 42/48 | €63,679 | €62,233 | -€1,445 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €13,767 | €4,701 | -€9,066 | -65.9% |
| Trade debts | 44 | €3,165 | €1,465 | -€1,700 | -53.7% |
| Suppliers | 440/4 | €3,165 | €1,465 | -€1,700 | -53.7% |
| Taxes, remuneration and social security | 45 | €12,574 | €18,767 | +€6,193 | +49.3% |
| Taxes | 450/3 | €12,574 | €14,309 | +€1,736 | +13.8% |
| Remuneration and social security | 454/9 | - | €4,458 | +€4,458 | |
| Other amounts payable | 47/48 | €34,173 | €37,301 | +€3,128 | +9.2% |
| Non-recurring operating income | 76A | €363 | - | -€363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,140 | €17,857 | -€283 | -1.6% |
| Other operating charges | 640/8 | €1,094 | €979 | -€115 | -10.5% |
| Non-recurring operating charges | 66A | €219 | - | -€219 | |
| Gross operating margin | 9900 | €72,205 | €68,514 | -€3,691 | -5.1% |
| Operating profit (loss) | 9901 | €52,752 | €49,678 | -€3,074 | -5.8% |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €471 | €251 | -€221 | -46.8% |
| Recurring financial charges | 65 | €471 | €251 | -€221 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €52,281 | €49,553 | -€2,728 | -5.2% |
| Income taxes | 67/77 | €10,862 | €10,299 | -€563 | -5.2% |
| Profit (loss) for the period | 9904 | €41,419 | €39,254 | -€2,165 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,419 | €39,254 | -€2,165 | -5.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.