Bouwonderneming J. PROOT: 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.
Bouwonderneming J. PROOT
Largest movements
- Cash -€282,197
down €282,197 (-74.6%), from €378,292 to €96,096
mainly Current investments (-€250,000) and Contributions, distributions and other (-€67,626)
- Current investments +€250,000
up €250,000 (+188%), from €133,115 to €383,115
- Tangible fixed assets +€33,524
up €33,524 (+519%), from €6,456 to €39,980
of which Furniture and vehicles: +€33,387
- Stocks and contracts -€26,205
down €26,205 (-26.5%), from €98,725 to €72,520
of which Contracts in progress: -€20,560
- Receivables within one year +€20,596
up €20,596 (+3,222%), from €639 to €21,235
of which Other amounts receivable: +€21,122
- Reserves +€32,461
up €32,461 (+6.3%), from €518,730 to €551,191
of which Distributable reserves: +€32,461
- Tax, wage and social debts -€29,715
down €29,715 (-47.8%), from €62,195 to €32,480
of which Taxes: -€30,224
- Trade debts -€8,559
down €8,559 (-24.5%), from €34,925 to €26,366
- Gross operating margin -€52,399
down €52,399 (-14.7%), from €355,938 to €303,539
- Staff costs +€24,466
up €24,466 (+20.2%), from €121,253 to €145,720
- Taxes -€21,613
down €21,613 (-29.9%), from €72,224 to €50,610
- Financial charges +€9,546
up €9,546, from -€7,549 to €1,997
- Financial income +€3,734
up €3,734 (+1,975%), from €189 to €3,923
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 | €624,276 | €618,159 | -€6,117 | -1.0% |
| Fixed assets | 21/28 | €9,377 | €42,901 | +€33,524 | +358% |
| Tangible fixed assets | 22/27 | €6,456 | €39,980 | +€33,524 | +519% |
| Plant, machinery and equipment | 23 | €0 | €2,261 | +€2,261 | |
| Furniture and vehicles | 24 | - | €33,387 | +€33,387 | |
| Other tangible fixed assets | 26 | €6,456 | €4,331 | -€2,125 | -32.9% |
| Financial fixed assets | 28 | €2,922 | €2,922 | = | 0.0% |
| Current assets | 29/58 | €614,899 | €575,258 | -€39,641 | -6.4% |
| Stocks and contracts in progress | 3 | €98,725 | €72,520 | -€26,205 | -26.5% |
| Stocks | 30/36 | €8,340 | €2,695 | -€5,645 | -67.7% |
| Contracts in progress | 37 | €90,385 | €69,825 | -€20,560 | -22.7% |
| Amounts receivable within one year | 40/41 | €639 | €21,235 | +€20,596 | +3,222% |
| Trade receivables | 40 | €526 | €0 | -€526 | -100% |
| Other amounts receivable | 41 | €113 | €21,235 | +€21,122 | +18,724% |
| Current investments | 50/53 | €133,115 | €383,115 | +€250,000 | +188% |
| Cash at bank and in hand | 54/58 | €378,292 | €96,096 | -€282,197 | -74.6% |
| Deferred charges and accrued income | 490/1 | €4,128 | €2,293 | -€1,834 | -44.4% |
| Total equity and liabilities | 10/49 | €624,276 | €618,159 | -€6,117 | -1.0% |
| Equity | 10/15 | €524,930 | €557,391 | +€32,461 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €518,730 | €551,191 | +€32,461 | +6.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €499,980 | €532,441 | +€32,461 | +6.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €99,346 | €60,768 | -€38,578 | -38.8% |
| Amounts payable within one year | 42/48 | €97,546 | €58,968 | -€38,578 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €119 | €122 | +€3 | +2.7% |
| Credit institutions | 430/8 | €119 | €122 | +€3 | +2.7% |
| Trade debts | 44 | €34,925 | €26,366 | -€8,559 | -24.5% |
| Suppliers | 440/4 | €34,925 | €26,366 | -€8,559 | -24.5% |
| Taxes, remuneration and social security | 45 | €62,195 | €32,480 | -€29,715 | -47.8% |
| Taxes | 450/3 | €55,753 | €25,529 | -€30,224 | -54.2% |
| Remuneration and social security | 454/9 | €6,442 | €6,952 | +€510 | +7.9% |
| Other amounts payable | 47/48 | €307 | €0 | -€307 | -100% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €121,253 | €145,720 | +€24,466 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €4,318 | +€1,874 | +76.6% |
| Other operating charges | 640/8 | €2,140 | €4,729 | +€2,589 | +121% |
| Gross operating margin | 9900 | €355,938 | €303,539 | -€52,399 | -14.7% |
| Operating profit (loss) | 9901 | €230,100 | €148,772 | -€81,328 | -35.3% |
| Financial income | 75/76B | €189 | €3,923 | +€3,734 | +1,975% |
| Recurring financial income | 75 | €189 | €3,923 | +€3,734 | +1,975% |
| Financial charges | 65/66B | -€7,549 | €1,997 | +€9,546 | |
| Recurring financial charges | 65 | -€7,549 | €1,997 | +€9,546 | |
| Profit (loss) for the period before taxes | 9903 | €237,838 | €150,698 | -€87,141 | -36.6% |
| Income taxes | 67/77 | €72,224 | €50,610 | -€21,613 | -29.9% |
| Profit (loss) for the period | 9904 | €165,615 | €100,087 | -€65,528 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €165,615 | €100,087 | -€65,528 | -39.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.