R.A. ProConsult: 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.
R.A. ProConsult
Largest movements
- Tangible fixed assets -€7,288
down €7,288 (-20.4%), from €35,781 to €28,493
- Receivables within one year +€6,329
up €6,329 (+47.0%), from €13,456 to €19,786
of which Trade receivables: +€9,981
- Cash +€5,232
up €5,232 (+27.2%), from €19,269 to €24,501
mainly Net result for the year (+€17,072) and Depreciation (+€7,288)
- Deferred charges and accrued income +€2,685
up €2,685 (+258.4%), from €1,039 to €3,725
- Profit (loss) carried forward +€17,072
up €17,072 (+104.0%), from €16,409 to €33,480
- Debts after one year -€7,108
down €7,108 (-26.5%), from €26,842 to €19,734
- Tax, wage and social debts -€2,749
down €2,749 (-34.2%), from €8,029 to €5,279
- Trade debts -€1,164
down €1,164 (-82.8%), from €1,406 to €242
- Gross operating margin +€9,765
up €9,765 (+41.3%), from €23,634 to €33,399
- Depreciation +€6,630
up €6,630 (+1009.1%), from €657 to €7,288
- Taxes +€1,825
up €1,825 (+38.6%), from €4,729 to €6,553
- Financial charges +€613
up €613 (+74.4%), from €824 to €1,437
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 | €69,546 | €76,505 | +€6,959 | +10.0% |
| Fixed assets | 21/28 | €35,781 | €28,493 | -€7,288 | -20.4% |
| Tangible fixed assets | 22/27 | €35,781 | €28,493 | -€7,288 | -20.4% |
| Furniture and vehicles | 24 | €35,781 | €28,493 | -€7,288 | -20.4% |
| Current assets | 29/58 | €33,765 | €48,012 | +€14,247 | +42.2% |
| Amounts receivable within one year | 40/41 | €13,456 | €19,786 | +€6,329 | +47.0% |
| Trade receivables | 40 | €9,141 | €19,123 | +€9,981 | +109.2% |
| Other amounts receivable | 41 | €4,315 | €663 | -€3,652 | -84.6% |
| Cash at bank and in hand | 54/58 | €19,269 | €24,501 | +€5,232 | +27.2% |
| Deferred charges and accrued income | 490/1 | €1,039 | €3,725 | +€2,685 | +258.4% |
| Total equity and liabilities | 10/49 | €69,546 | €76,505 | +€6,959 | +10.0% |
| Equity | 10/15 | €18,909 | €35,980 | +€17,072 | +90.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,409 | €33,480 | +€17,072 | +104.0% |
| Amounts payable | 17/49 | €50,637 | €40,524 | -€10,112 | -20.0% |
| Amounts payable after more than one year | 17 | €26,842 | €19,734 | -€7,108 | -26.5% |
| Financial debts | 170/4 | €26,842 | €19,734 | -€7,108 | -26.5% |
| Amounts payable within one year | 42/48 | €23,795 | €20,791 | -€3,004 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €6,829 | €7,108 | +€279 | +4.1% |
| Trade debts | 44 | €1,406 | €242 | -€1,164 | -82.8% |
| Suppliers | 440/4 | €1,406 | €242 | -€1,164 | -82.8% |
| Taxes, remuneration and social security | 45 | €8,029 | €5,279 | -€2,749 | -34.2% |
| Taxes | 450/3 | €8,029 | €5,279 | -€2,749 | -34.2% |
| Other amounts payable | 47/48 | €7,531 | €8,161 | +€631 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €7,288 | +€6,630 | +1009.1% |
| Other operating charges | 640/8 | €1,016 | €1,050 | +€34 | +3.3% |
| Gross operating margin | 9900 | €23,634 | €33,399 | +€9,765 | +41.3% |
| Operating profit (loss) | 9901 | €21,961 | €25,062 | +€3,100 | +14.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €824 | €1,437 | +€613 | +74.4% |
| Recurring financial charges | 65 | €824 | €1,437 | +€613 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €21,138 | €23,625 | +€2,487 | +11.8% |
| Income taxes | 67/77 | €4,729 | €6,553 | +€1,825 | +38.6% |
| Profit (loss) for the period | 9904 | €16,409 | €17,072 | +€663 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,409 | €17,072 | +€663 | +4.0% |
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 5 October 2026 via checked.be.