PROTUS CONSULTING: 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.
PROTUS CONSULTING
Largest movements
- Tangible fixed assets -€20,874
down €20,874 (-11.1%), from €187,591 to €166,717
of which Furniture and vehicles: -€16,238
- Cash +€20,773
up €20,773 (+122%), from €16,962 to €37,735
mainly Depreciation (+€36,417) and Net result for the year (+€14,195)
- Receivables within one year -€6,438
down €6,438 (-46.3%), from €13,898 to €7,459
of which Trade receivables: -€6,907
- Trade debts -€15,962
down €15,962 (-90.7%), from €17,595 to €1,633
- Reserves +€14,195
up €14,195 (+11.4%), from €124,025 to €138,220
of which Distributable reserves: +€14,195
- Debts after one year -€9,674
down €9,674 (-24.7%), from €39,170 to €29,496
- Advances received +€5,100
new in 2025: €5,100
- Depreciation +€22,330
up €22,330 (+159%), from €14,087 to €36,417
- Gross operating margin -€5,959
down €5,959 (-9.1%), from €65,436 to €59,478
- Taxes -€5,130
down €5,130 (-45.3%), from €11,329 to €6,199
- Other operating charges -€721
down €721 (-43.2%), from €1,670 to €949
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 | €221,349 | €214,650 | -€6,700 | -3.0% |
| Fixed assets | 21/28 | €187,591 | €166,717 | -€20,874 | -11.1% |
| Tangible fixed assets | 22/27 | €187,591 | €166,717 | -€20,874 | -11.1% |
| Plant, machinery and equipment | 23 | €4,538 | €3,290 | -€1,248 | -27.5% |
| Furniture and vehicles | 24 | €132,613 | €116,375 | -€16,238 | -12.2% |
| Other tangible fixed assets | 26 | €50,440 | €47,052 | -€3,388 | -6.7% |
| Current assets | 29/58 | €33,759 | €47,933 | +€14,174 | +42.0% |
| Amounts receivable within one year | 40/41 | €13,898 | €7,459 | -€6,438 | -46.3% |
| Trade receivables | 40 | €11,122 | €4,215 | -€6,907 | -62.1% |
| Other amounts receivable | 41 | €2,776 | €3,244 | +€469 | +16.9% |
| Cash at bank and in hand | 54/58 | €16,962 | €37,735 | +€20,773 | +122% |
| Deferred charges and accrued income | 490/1 | €2,899 | €2,738 | -€161 | -5.5% |
| Total equity and liabilities | 10/49 | €221,349 | €214,650 | -€6,700 | -3.0% |
| Equity | 10/15 | €144,025 | €158,220 | +€14,195 | +9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €124,025 | €138,220 | +€14,195 | +11.4% |
| Tax-exempt reserves | 132 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €123,875 | €138,070 | +€14,195 | +11.5% |
| Amounts payable | 17/49 | €77,325 | €56,430 | -€20,895 | -27.0% |
| Amounts payable after more than one year | 17 | €39,170 | €29,496 | -€9,674 | -24.7% |
| Financial debts | 170/4 | €39,170 | €29,496 | -€9,674 | -24.7% |
| Amounts payable within one year | 42/48 | €38,154 | €26,075 | -€12,079 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €9,313 | €9,674 | +€361 | +3.9% |
| Trade debts | 44 | €17,595 | €1,633 | -€15,962 | -90.7% |
| Suppliers | 440/4 | €17,595 | €1,633 | -€15,962 | -90.7% |
| Advances received on contracts in progress | 46 | - | €5,100 | +€5,100 | |
| Taxes, remuneration and social security | 45 | €11,247 | €9,668 | -€1,579 | -14.0% |
| Taxes | 450/3 | €11,247 | €9,668 | -€1,579 | -14.0% |
| Accrued charges and deferred income | 492/3 | - | €858 | +€858 | |
| Non-recurring operating income | 76A | €16,208 | - | -€16,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,087 | €36,417 | +€22,330 | +159% |
| Other operating charges | 640/8 | €1,670 | €949 | -€721 | -43.2% |
| Gross operating margin | 9900 | €65,436 | €59,478 | -€5,959 | -9.1% |
| Operating profit (loss) | 9901 | €49,679 | €22,112 | -€27,567 | -55.5% |
| Financial income | 75/76B | €52 | €189 | +€138 | +266% |
| Recurring financial income | 75 | €52 | €189 | +€138 | +266% |
| Financial charges | 65/66B | €1,788 | €1,908 | +€120 | +6.7% |
| Recurring financial charges | 65 | €1,788 | €1,908 | +€120 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €47,943 | €20,394 | -€27,549 | -57.5% |
| Income taxes | 67/77 | €11,329 | €6,199 | -€5,130 | -45.3% |
| Profit (loss) for the period | 9904 | €36,614 | €14,195 | -€22,419 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,614 | €14,195 | -€22,419 | -61.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.