B-PRO: 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.
B-PRO
Largest movements
- Cash +€34,705
up €34,705 (+937.9%), from €3,700 to €38,405
mainly Net result for the year (+€47,465) and Debts after one year (+€30,800)
- Receivables within one year +€6,651
up €6,651 (+23.9%), from €27,878 to €34,529
of which Trade receivables: +€13,393
- Tangible fixed assets -€2,708
down €2,708 (-4.2%), from €64,727 to €62,019
of which Furniture and vehicles: -€13,874
- Deferred charges and accrued income -€1,438
down €1,438 (-53.3%), from €2,700 to €1,262
- Reserves +€46,632
up €46,632 (+159.3%), from €29,281 to €75,913
- Trade debts -€41,113
down €41,113 (-89.0%), from €46,177 to €5,063
- Debts after one year +€30,800
new in 2025: €30,800
- Current portion of long-term debt +€10,200
new in 2025: €10,200
- Other debts -€9,309
down €9,309 (-91.8%), from €10,142 to €833
- Gross operating margin +€22,334
up €22,334 (+43.5%), from €51,321 to €73,655
- Depreciation +€12,656
up €12,656 (+116.2%), from €10,890 to €23,546
- Taxes -€10,406
down €10,406 (-100.0%), from €10,406 to €0
- Financial charges +€2,218
up €2,218 (+2347.0%), from €95 to €2,312
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 | €99,005 | €136,215 | +€37,210 | +37.6% |
| Fixed assets | 21/28 | €64,727 | €62,019 | -€2,708 | -4.2% |
| Tangible fixed assets | 22/27 | €64,727 | €62,019 | -€2,708 | -4.2% |
| Plant, machinery and equipment | 23 | €101 | €11,268 | +€11,167 | +11032.2% |
| Furniture and vehicles | 24 | €64,626 | €50,751 | -€13,874 | -21.5% |
| Current assets | 29/58 | €34,278 | €74,196 | +€39,918 | +116.5% |
| Amounts receivable within one year | 40/41 | €27,878 | €34,529 | +€6,651 | +23.9% |
| Trade receivables | 40 | €4,410 | €17,803 | +€13,393 | +303.7% |
| Other amounts receivable | 41 | €23,468 | €16,726 | -€6,742 | -28.7% |
| Cash at bank and in hand | 54/58 | €3,700 | €38,405 | +€34,705 | +937.9% |
| Deferred charges and accrued income | 490/1 | €2,700 | €1,262 | -€1,438 | -53.3% |
| Total equity and liabilities | 10/49 | €99,005 | €136,215 | +€37,210 | +37.6% |
| Equity | 10/15 | €32,281 | €78,913 | +€46,632 | +144.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,281 | €75,913 | +€46,632 | +159.3% |
| Distributable reserves | 133 | €29,281 | €75,913 | +€46,632 | +159.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €66,724 | €57,302 | -€9,422 | -14.1% |
| Amounts payable after more than one year | 17 | - | €30,800 | +€30,800 | |
| Financial debts | 170/4 | - | €30,800 | +€30,800 | |
| Amounts payable within one year | 42/48 | €66,724 | €26,502 | -€40,222 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,200 | +€10,200 | |
| Trade debts | 44 | €46,177 | €5,063 | -€41,113 | -89.0% |
| Suppliers | 440/4 | €46,177 | €5,063 | -€41,113 | -89.0% |
| Taxes, remuneration and social security | 45 | €10,406 | €10,406 | = | 0.0% |
| Taxes | 450/3 | €10,406 | €10,406 | = | 0.0% |
| Other amounts payable | 47/48 | €10,142 | €833 | -€9,309 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,890 | €23,546 | +€12,656 | +116.2% |
| Other operating charges | 640/8 | €650 | €377 | -€273 | -42.1% |
| Gross operating margin | 9900 | €51,321 | €73,655 | +€22,334 | +43.5% |
| Operating profit (loss) | 9901 | €39,781 | €49,732 | +€9,951 | +25.0% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €95 | €2,312 | +€2,218 | +2347.0% |
| Recurring financial charges | 65 | €95 | €2,312 | +€2,218 | +2347.0% |
| Profit (loss) for the period before taxes | 9903 | €39,687 | €47,465 | +€7,779 | +19.6% |
| Income taxes | 67/77 | €10,406 | €0 | -€10,406 | -100.0% |
| Profit (loss) for the period | 9904 | €29,281 | €47,465 | +€18,184 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,281 | €47,465 | +€18,184 | +62.1% |
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 7 October 2026 via checked.be.