BC-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.
BC-PRO
Largest movements
- Receivables within one year +€64,343
up €64,343 (+625.6%), from €10,285 to €74,628
of which Trade receivables: +€60,677
- Current investments +€25,000
new in 2025: €25,000
- Cash +€4,625
up €4,625 (+36.9%), from €12,520 to €17,144
mainly Trade debts (+€65,579) and Net result for the year (+€21,060)
- Trade debts +€65,579
up €65,579 (+3242.7%), from €2,022 to €67,601
- Reserves +€21,060
up €21,060 (+150.4%), from €13,998 to €35,058
- Accrued charges and deferred income +€4,634
new in 2025: €4,634
- Tax, wage and social debts +€1,967
up €1,967 (+48.0%), from €4,100 to €6,067
- Gross operating margin -€2,053
down €2,053 (-5.9%), from €34,607 to €32,554
- Other operating charges +€843
up €843 (+218.1%), from €387 to €1,230
- Taxes +€645
up €645 (+7.9%), from €8,210 to €8,855
- Depreciation -€376
down €376 (-22.5%), from €1,673 to €1,297
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 | €44,712 | €137,647 | +€92,935 | +207.9% |
| Fixed assets | 21/28 | €5,925 | €5,875 | -€50 | -0.8% |
| Tangible fixed assets | 22/27 | €5,925 | €5,875 | -€50 | -0.8% |
| Furniture and vehicles | 24 | €5,925 | €5,875 | -€50 | -0.8% |
| Current assets | 29/58 | €38,787 | €131,772 | +€92,984 | +239.7% |
| Amounts receivable within one year | 40/41 | €10,285 | €74,628 | +€64,343 | +625.6% |
| Trade receivables | 40 | €10,285 | €70,962 | +€60,677 | +590.0% |
| Other amounts receivable | 41 | - | €3,666 | +€3,666 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €12,520 | €17,144 | +€4,625 | +36.9% |
| Deferred charges and accrued income | 490/1 | €15,983 | €15,000 | -€983 | -6.1% |
| Total equity and liabilities | 10/49 | €44,712 | €137,647 | +€92,935 | +207.9% |
| Equity | 10/15 | €38,284 | €59,344 | +€21,060 | +55.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €13,998 | €35,058 | +€21,060 | +150.4% |
| Distributable reserves | 133 | €13,998 | €35,058 | +€21,060 | +150.4% |
| Profit (loss) carried forward | 14 | €24,186 | €24,186 | = | 0.0% |
| Amounts payable | 17/49 | €6,428 | €78,303 | +€71,874 | +1118.1% |
| Amounts payable within one year | 42/48 | €6,428 | €73,669 | +€67,241 | +1046.0% |
| Trade debts | 44 | €2,022 | €67,601 | +€65,579 | +3242.7% |
| Suppliers | 440/4 | €2,022 | €67,601 | +€65,579 | +3242.7% |
| Taxes, remuneration and social security | 45 | €4,100 | €6,067 | +€1,967 | +48.0% |
| Taxes | 450/3 | €4,100 | €6,067 | +€1,967 | +48.0% |
| Other amounts payable | 47/48 | €306 | €0 | -€306 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €4,634 | +€4,634 | |
| Non-recurring operating income | 76A | - | €6,033 | +€6,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €1,297 | -€376 | -22.5% |
| Other operating charges | 640/8 | €387 | €1,230 | +€843 | +218.1% |
| Gross operating margin | 9900 | €34,607 | €32,554 | -€2,053 | -5.9% |
| Operating profit (loss) | 9901 | €32,547 | €30,027 | -€2,520 | -7.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | +29400.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +29400.0% |
| Financial charges | 65/66B | €151 | €118 | -€33 | -21.9% |
| Recurring financial charges | 65 | €151 | €118 | -€33 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €32,396 | €29,915 | -€2,481 | -7.7% |
| Income taxes | 67/77 | €8,210 | €8,855 | +€645 | +7.9% |
| Profit (loss) for the period | 9904 | €24,186 | €21,060 | -€3,126 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,186 | €21,060 | -€3,126 | -12.9% |
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.