BE-PRO: 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.
BE-PRO
Largest movements
- Cash +€31,123
up €31,123 (+5.8%), from €533,683 to €564,806
mainly Net result for the year (+€87,290) and Trade debts (+€2,336)
- Receivables within one year +€7,357
up €7,357 (+34.4%), from €21,365 to €28,723
of which Other amounts receivable: +€6,682
- Reserves +€85,000
up €85,000 (+18.7%), from €454,000 to €539,000
- Tax, wage and social debts -€43,414
down €43,414 (-55.1%), from €78,846 to €35,432
- Other debts -€6,367
down €6,367 (-100%), from €6,367 to €0
- Gross operating margin -€147,354
down €147,354 (-54.1%), from €272,239 to €124,885
- Taxes -€53,677
down €53,677 (-60.4%), from €88,848 to €35,171
- Financial income -€11,293
down €11,293 (-94.1%), from €12,000 to €707
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.
Derived cash bridge
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 | €558,120 | €597,965 | +€39,845 | +7.1% |
| Current assets | 29/58 | €558,120 | €597,965 | +€39,845 | +7.1% |
| Amounts receivable within one year | 40/41 | €21,365 | €28,723 | +€7,357 | +34.4% |
| Trade receivables | 40 | €21,365 | €22,040 | +€675 | +3.2% |
| Other amounts receivable | 41 | €0 | €6,682 | +€6,682 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €533,683 | €564,806 | +€31,123 | +5.8% |
| Deferred charges and accrued income | 490/1 | €3,072 | €4,437 | +€1,365 | +44.4% |
| Total equity and liabilities | 10/49 | €558,120 | €597,965 | +€39,845 | +7.1% |
| Equity | 10/15 | €467,255 | €554,546 | +€87,290 | +18.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €454,000 | €539,000 | +€85,000 | +18.7% |
| Distributable reserves | 133 | €454,000 | €539,000 | +€85,000 | +18.7% |
| Profit (loss) carried forward | 14 | €9,255 | €11,546 | +€2,290 | +24.7% |
| Amounts payable | 17/49 | €90,864 | €43,419 | -€47,445 | -52.2% |
| Amounts payable within one year | 42/48 | €90,864 | €43,419 | -€47,445 | -52.2% |
| Trade debts | 44 | €5,651 | €7,987 | +€2,336 | +41.3% |
| Suppliers | 440/4 | €5,651 | €7,987 | +€2,336 | +41.3% |
| Taxes, remuneration and social security | 45 | €78,846 | €35,432 | -€43,414 | -55.1% |
| Taxes | 450/3 | €78,846 | €35,432 | -€43,414 | -55.1% |
| Other amounts payable | 47/48 | €6,367 | €0 | -€6,367 | -100% |
| Remuneration, social security and pensions | 62 | €2,150 | €2,150 | = | 0.0% |
| Other operating charges | 640/8 | €880 | €910 | +€31 | +3.5% |
| Gross operating margin | 9900 | €272,239 | €124,885 | -€147,354 | -54.1% |
| Operating profit (loss) | 9901 | €269,209 | €121,825 | -€147,384 | -54.7% |
| Financial income | 75/76B | €12,000 | €707 | -€11,293 | -94.1% |
| Recurring financial income | 75 | €12,000 | €707 | -€11,293 | -94.1% |
| Financial charges | 65/66B | €109 | €70 | -€38 | -35.2% |
| Recurring financial charges | 65 | €109 | €70 | -€38 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €281,101 | €122,461 | -€158,639 | -56.4% |
| Income taxes | 67/77 | €88,848 | €35,171 | -€53,677 | -60.4% |
| Profit (loss) for the period | 9904 | €192,252 | €87,290 | -€104,962 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €192,252 | €87,290 | -€104,962 | -54.6% |
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 18 October 2026 via checked.be.