B-PRO2: 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.
B-PRO2
Largest movements
- Cash -€82,321
down €82,321 (-38.4%), from €214,220 to €131,899
mainly Contributions, distributions and other (-€325,833) and Smaller working-capital items (-€101)
- Tangible fixed assets -€17,065
down €17,065 (-25.8%), from €66,023 to €48,958
of which Furniture and vehicles: -€15,375
- Receivables within one year -€6,377
down €6,377 (-27.2%), from €23,475 to €17,099
of which Other amounts receivable: -€6,239
- Reserves -€259,645
down €259,645 (-88.2%), from €294,331 to €34,686
- Other debts +€153,984
up €153,984 (+1486.2%), from €10,361 to €164,345
- Financial income +€10,145
up €10,145 (+290.6%), from €3,491 to €13,636
- Gross operating margin +€5,601
up €5,601 (+7.1%), from €78,521 to €84,122
- Depreciation +€1,172
up €1,172 (+7.4%), from €15,893 to €17,065
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 | €379,070 | €272,955 | -€106,115 | -28.0% |
| Fixed assets | 21/28 | €66,023 | €48,958 | -€17,065 | -25.8% |
| Tangible fixed assets | 22/27 | €66,023 | €48,958 | -€17,065 | -25.8% |
| Furniture and vehicles | 24 | €60,576 | €45,201 | -€15,375 | -25.4% |
| Other tangible fixed assets | 26 | €5,447 | €3,757 | -€1,690 | -31.0% |
| Current assets | 29/58 | €313,048 | €223,998 | -€89,050 | -28.4% |
| Amounts receivable within one year | 40/41 | €23,475 | €17,099 | -€6,377 | -27.2% |
| Trade receivables | 40 | €12,287 | €12,150 | -€137 | -1.1% |
| Other amounts receivable | 41 | €11,188 | €4,949 | -€6,239 | -55.8% |
| Current investments | 50/53 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €214,220 | €131,899 | -€82,321 | -38.4% |
| Deferred charges and accrued income | 490/1 | €352 | €0 | -€352 | -100.0% |
| Total equity and liabilities | 10/49 | €379,070 | €272,955 | -€106,115 | -28.0% |
| Equity | 10/15 | €354,331 | €94,686 | -€259,645 | -73.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €294,331 | €34,686 | -€259,645 | -88.2% |
| Distributable reserves | 133 | €294,331 | €34,686 | -€259,645 | -88.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,739 | €178,270 | +€153,531 | +620.6% |
| Amounts payable within one year | 42/48 | €23,239 | €176,770 | +€153,531 | +660.7% |
| Trade debts | 44 | €1,634 | €1,386 | -€248 | -15.2% |
| Suppliers | 440/4 | €1,634 | €1,386 | -€248 | -15.2% |
| Taxes, remuneration and social security | 45 | €11,244 | €11,039 | -€205 | -1.8% |
| Taxes | 450/3 | €11,244 | €11,039 | -€205 | -1.8% |
| Other amounts payable | 47/48 | €10,361 | €164,345 | +€153,984 | +1486.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,893 | €17,065 | +€1,172 | +7.4% |
| Other operating charges | 640/8 | €590 | €632 | +€42 | +7.1% |
| Non-recurring operating charges | 66A | €63 | €0 | -€63 | -100.0% |
| Gross operating margin | 9900 | €78,521 | €84,122 | +€5,601 | +7.1% |
| Operating profit (loss) | 9901 | €61,975 | €66,425 | +€4,450 | +7.2% |
| Financial income | 75/76B | €3,491 | €13,636 | +€10,145 | +290.6% |
| Recurring financial income | 75 | €3,491 | €13,636 | +€10,145 | +290.6% |
| Financial charges | 65/66B | €186 | €125 | -€62 | -33.1% |
| Recurring financial charges | 65 | €186 | €125 | -€62 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €65,280 | €79,937 | +€14,657 | +22.5% |
| Income taxes | 67/77 | €13,335 | €13,749 | +€415 | +3.1% |
| Profit (loss) for the period | 9904 | €51,945 | €66,188 | +€14,242 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,945 | €66,188 | +€14,242 | +27.4% |
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 9 October 2026 via checked.be.