PRO³CONSULT: what changed
PRO³CONSULT
Largest movements
- Receivables within one year +€34,185
up €34,185 (+210%), from €16,288 to €50,473
of which Trade receivables: +€24,511
- Cash -€26,804
down €26,804 (-31.4%), from €85,481 to €58,677
mainly Receivables within one year (-€34,185) and Debts after one year (-€26,362)
- Tangible fixed assets -€24,980
down €24,980 (-10.7%), from €232,812 to €207,833
of which Furniture and vehicles: -€16,727
- Reserves +€34,728
up €34,728 (+20.9%), from €165,959 to €200,687
- Debts after one year -€26,362
down €26,362 (-39.9%), from €66,129 to €39,767
- Trade debts -€18,073
down €18,073 (-93.3%), from €19,367 to €1,294
- Other debts -€5,983
down €5,983 (-15.6%), from €38,382 to €32,399
- Gross operating margin -€3,990
down €3,990 (-4.7%), from €85,083 to €81,092
- Financial charges -€2,195
down €2,195 (-43.3%), from €5,072 to €2,878
of which Non-recurring financial charges: -€1,462
- Taxes -€1,110
down €1,110 (-6.3%), from €17,674 to €16,564
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,890 | €319,561 | -€18,330 | -5.4% |
| Fixed assets | 21/28 | €232,812 | €207,833 | -€24,980 | -10.7% |
| Tangible fixed assets | 22/27 | €232,812 | €207,833 | -€24,980 | -10.7% |
| Land and buildings | 22 | €196,548 | €189,240 | -€7,308 | -3.7% |
| Furniture and vehicles | 24 | €35,319 | €18,592 | -€16,727 | -47.4% |
| Other tangible fixed assets | 26 | €945 | - | -€945 | |
| Current assets | 29/58 | €105,078 | €111,728 | +€6,650 | +6.3% |
| Amounts receivable within one year | 40/41 | €16,288 | €50,473 | +€34,185 | +210% |
| Trade receivables | 40 | €16,288 | €40,799 | +€24,511 | +150% |
| Other amounts receivable | 41 | - | €9,674 | +€9,674 | |
| Cash at bank and in hand | 54/58 | €85,481 | €58,677 | -€26,804 | -31.4% |
| Deferred charges and accrued income | 490/1 | €3,309 | €2,578 | -€731 | -22.1% |
| Total equity and liabilities | 10/49 | €337,890 | €319,561 | -€18,330 | -5.4% |
| Equity | 10/15 | €172,159 | €206,887 | +€34,728 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,959 | €200,687 | +€34,728 | +20.9% |
| Distributable reserves | 133 | €165,959 | €200,687 | +€34,728 | +20.9% |
| Amounts payable | 17/49 | €165,732 | €112,674 | -€53,058 | -32.0% |
| Amounts payable after more than one year | 17 | €66,129 | €39,767 | -€26,362 | -39.9% |
| Financial debts | 170/4 | €66,129 | €39,767 | -€26,362 | -39.9% |
| Amounts payable within one year | 42/48 | €99,599 | €72,907 | -€26,692 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €25,711 | €26,362 | +€651 | +2.5% |
| Trade debts | 44 | €19,367 | €1,294 | -€18,073 | -93.3% |
| Suppliers | 440/4 | €19,367 | €1,294 | -€18,073 | -93.3% |
| Taxes, remuneration and social security | 45 | €16,138 | €12,852 | -€3,287 | -20.4% |
| Taxes | 450/3 | €16,138 | €12,852 | -€3,287 | -20.4% |
| Other amounts payable | 47/48 | €38,382 | €32,399 | -€5,983 | -15.6% |
| Accrued charges and deferred income | 492/3 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,503 | €25,107 | +€604 | +2.5% |
| Other operating charges | 640/8 | €2,050 | €1,859 | -€192 | -9.3% |
| Gross operating margin | 9900 | €85,083 | €81,092 | -€3,990 | -4.7% |
| Operating profit (loss) | 9901 | €58,530 | €54,127 | -€4,403 | -7.5% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €5,072 | €2,878 | -€2,195 | -43.3% |
| Recurring financial charges | 65 | €3,070 | €2,337 | -€732 | -23.9% |
| Non-recurring financial charges | 66B | €2,002 | €540 | -€1,462 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €53,458 | €51,292 | -€2,166 | -4.1% |
| Income taxes | 67/77 | €17,674 | €16,564 | -€1,110 | -6.3% |
| Profit (loss) for the period | 9904 | €35,783 | €34,728 | -€1,055 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,783 | €34,728 | -€1,055 | -2.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.