A-ProS: 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.
A-ProS
Largest movements
- Stocks and contracts -€9,304
down €9,304 (-69.9%), from €13,304 to €4,000
- Receivables within one year +€5,659
up €5,659 (+71.3%), from €7,936 to €13,595
of which Trade receivables: +€4,841
- Tangible fixed assets -€5,298
down €5,298 (-22.8%), from €23,266 to €17,968
- Profit (loss) carried forward -€25,693
down €25,693 (-250.0%), from -€10,277 to -€35,970
- Current portion of long-term debt +€10,000
new in 2025: €10,000
- Other debts +€7,705
up €7,705 (+53.7%), from €14,348 to €22,053
- Trade debts -€3,782
down €3,782 (-36.7%), from €10,302 to €6,520
- Short-term financial debts +€2,803
up €2,803 (+42.1%), from €6,663 to €9,466
- Gross operating margin -€23,862
down €23,862, from €10,151 to -€13,711
- Financial charges -€1,453
down €1,453 (-49.2%), from €2,955 to €1,502
- Other operating charges +€581
up €581 (+16.0%), from €3,622 to €4,203
- Financial income -€359
down €359 (-97.4%), from €368 to €10
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,506 | €35,563 | -€8,943 | -20.1% |
| Fixed assets | 21/28 | €23,266 | €17,968 | -€5,298 | -22.8% |
| Tangible fixed assets | 22/27 | €23,266 | €17,968 | -€5,298 | -22.8% |
| Land and buildings | 22 | €10,508 | €9,058 | -€1,450 | -13.8% |
| Plant, machinery and equipment | 23 | €7,883 | €5,743 | -€2,140 | -27.1% |
| Furniture and vehicles | 24 | €4,875 | €3,167 | -€1,708 | -35.0% |
| Current assets | 29/58 | €21,240 | €17,595 | -€3,645 | -17.2% |
| Stocks and contracts in progress | 3 | €13,304 | €4,000 | -€9,304 | -69.9% |
| Contracts in progress | 37 | €13,304 | €4,000 | -€9,304 | -69.9% |
| Amounts receivable within one year | 40/41 | €7,936 | €13,595 | +€5,659 | +71.3% |
| Trade receivables | 40 | €7,003 | €11,844 | +€4,841 | +69.1% |
| Other amounts receivable | 41 | €933 | €1,751 | +€819 | +87.8% |
| Total equity and liabilities | 10/49 | €44,506 | €35,563 | -€8,943 | -20.1% |
| Equity | 10/15 | €13,073 | -€12,620 | -€25,693 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,277 | -€35,970 | -€25,693 | -250.0% |
| Amounts payable | 17/49 | €31,433 | €48,183 | +€16,750 | +53.3% |
| Amounts payable within one year | 42/48 | €31,433 | €48,183 | +€16,750 | +53.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Financial debts | 43 | €6,663 | €9,466 | +€2,803 | +42.1% |
| Credit institutions | 430/8 | €6,663 | €9,466 | +€2,803 | +42.1% |
| Trade debts | 44 | €10,302 | €6,520 | -€3,782 | -36.7% |
| Suppliers | 440/4 | €10,302 | €6,520 | -€3,782 | -36.7% |
| Taxes, remuneration and social security | 45 | €120 | €145 | +€25 | +20.4% |
| Taxes | 450/3 | €120 | €145 | +€25 | +20.4% |
| Other amounts payable | 47/48 | €14,348 | €22,053 | +€7,705 | +53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,496 | €5,550 | +€54 | +1.0% |
| Other operating charges | 640/8 | €3,622 | €4,203 | +€581 | +16.0% |
| Gross operating margin | 9900 | €10,151 | -€13,711 | -€23,862 | |
| Operating profit (loss) | 9901 | €1,033 | -€23,464 | -€24,497 | |
| Financial income | 75/76B | €368 | €10 | -€359 | -97.4% |
| Recurring financial income | 75 | €368 | €10 | -€359 | -97.4% |
| Financial charges | 65/66B | €2,955 | €1,502 | -€1,453 | -49.2% |
| Recurring financial charges | 65 | €2,955 | €1,502 | -€1,453 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,554 | -€24,957 | -€23,403 | -1505.9% |
| Income taxes | 67/77 | €870 | €737 | -€133 | -15.3% |
| Profit (loss) for the period | 9904 | -€2,424 | -€25,693 | -€23,269 | -959.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,424 | -€25,693 | -€23,269 | -959.9% |
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 10 October 2026 via checked.be.