PROVIDENT 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.
PROVIDENT CONSULT
Largest movements
- Cash -€17,837
down €17,837 (-87.9%), from €20,292 to €2,456
mainly Other debts (-€12,679) and Net result for the year (-€12,072)
- Deferred charges and accrued income -€7,977
down €7,977 (-81.0%), from €9,849 to €1,872
- Tangible fixed assets +€4,764
up €4,764 (+105.1%), from €4,532 to €9,295
of which Other tangible fixed assets: +€4,092
- Other debts -€12,679
down €12,679 (-59.9%), from €21,166 to €8,487
- Profit (loss) carried forward -€12,072
down €12,072 (-86.7%), from -€13,926 to -€25,998
- Debts after one year +€2,592
new in 2025: €2,592
- Tax, wage and social debts -€1,722
down €1,722 (-56.8%), from €3,032 to €1,309
- Current portion of long-term debt +€1,625
new in 2025: €1,625
- Gross operating margin -€16,179
down €16,179, from €9,213 to -€6,966
- Other operating charges -€3,354
down €3,354 (-70.8%), from €4,734 to €1,380
- Taxes -€2,777
down €2,777 (-90.9%), from €3,055 to €278
- Depreciation +€688
up €688 (+51.6%), from €1,335 to €2,023
- Financial charges +€508
up €508 (+50.0%), from €1,016 to €1,524
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 | €35,623 | €14,548 | -€21,074 | -59.2% |
| Fixed assets | 21/28 | €4,532 | €9,370 | +€4,839 | +106.8% |
| Tangible fixed assets | 22/27 | €4,532 | €9,295 | +€4,764 | +105.1% |
| Plant, machinery and equipment | 23 | €2,840 | €2,130 | -€710 | -25.0% |
| Furniture and vehicles | 24 | €1,692 | €3,073 | +€1,382 | +81.7% |
| Other tangible fixed assets | 26 | - | €4,092 | +€4,092 | |
| Financial fixed assets | 28 | - | €75 | +€75 | |
| Current assets | 29/58 | €31,091 | €5,178 | -€25,913 | -83.3% |
| Amounts receivable within one year | 40/41 | €950 | €850 | -€100 | -10.5% |
| Trade receivables | 40 | €950 | €850 | -€100 | -10.5% |
| Cash at bank and in hand | 54/58 | €20,292 | €2,456 | -€17,837 | -87.9% |
| Deferred charges and accrued income | 490/1 | €9,849 | €1,872 | -€7,977 | -81.0% |
| Total equity and liabilities | 10/49 | €35,623 | €14,548 | -€21,074 | -59.2% |
| Equity | 10/15 | €6,534 | -€5,538 | -€12,072 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,926 | -€25,998 | -€12,072 | -86.7% |
| Amounts payable | 17/49 | €29,089 | €20,086 | -€9,003 | -30.9% |
| Amounts payable after more than one year | 17 | - | €2,592 | +€2,592 | |
| Financial debts | 170/4 | - | €2,592 | +€2,592 | |
| Amounts payable within one year | 42/48 | €29,089 | €17,494 | -€11,595 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,625 | +€1,625 | |
| Trade debts | 44 | €4,891 | €6,072 | +€1,180 | +24.1% |
| Suppliers | 440/4 | €4,891 | €6,072 | +€1,180 | +24.1% |
| Taxes, remuneration and social security | 45 | €3,032 | €1,309 | -€1,722 | -56.8% |
| Taxes | 450/3 | €3,032 | €1,309 | -€1,722 | -56.8% |
| Other amounts payable | 47/48 | €21,166 | €8,487 | -€12,679 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €2,023 | +€688 | +51.6% |
| Other operating charges | 640/8 | €4,734 | €1,380 | -€3,354 | -70.8% |
| Gross operating margin | 9900 | €9,213 | -€6,966 | -€16,179 | |
| Operating profit (loss) | 9901 | €3,144 | -€10,369 | -€13,513 | |
| Financial income | 75/76B | €159 | €99 | -€60 | -37.7% |
| Recurring financial income | 75 | €159 | €99 | -€60 | -37.7% |
| Financial charges | 65/66B | €1,016 | €1,524 | +€508 | +50.0% |
| Recurring financial charges | 65 | €1,016 | €1,524 | +€508 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €2,287 | -€11,794 | -€14,081 | |
| Income taxes | 67/77 | €3,055 | €278 | -€2,777 | -90.9% |
| Profit (loss) for the period | 9904 | -€768 | -€12,072 | -€11,303 | -1471.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€768 | -€12,072 | -€11,303 | -1471.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.