by 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.
by PRo
Largest movements
- Cash +€62,831
up €62,831 (+250.2%), from €25,117 to €87,949
mainly Net result for the year (+€86,861) and Tax, wage and social debts (+€11,812)
- Reserves +€86,800
up €86,800 (+212.7%), from €40,800 to €127,600
- Debts after one year -€37,525
down €37,525 (-21.5%), from €174,906 to €137,381
- Tax, wage and social debts +€11,812
up €11,812 (+151.0%), from €7,821 to €19,634
of which Taxes: +€11,100
- Financial income +€34,400
up €34,400 (+216.7%), from €15,876 to €50,276
- Gross operating margin +€22,189
up €22,189 (+47.4%), from €46,851 to €69,041
- Taxes +€10,199
up €10,199 (+72.1%), from €14,140 to €24,340
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 | €337,640 | €401,390 | +€63,749 | +18.9% |
| Fixed assets | 21/28 | €312,218 | €312,218 | = | 0.0% |
| Financial fixed assets | 28 | €312,218 | €312,218 | = | 0.0% |
| Current assets | 29/58 | €25,423 | €89,172 | +€63,749 | +250.8% |
| Cash at bank and in hand | 54/58 | €25,117 | €87,949 | +€62,831 | +250.2% |
| Deferred charges and accrued income | 490/1 | €305 | €1,224 | +€918 | +300.6% |
| Total equity and liabilities | 10/49 | €337,640 | €401,390 | +€63,749 | +18.9% |
| Equity | 10/15 | €114,455 | €201,317 | +€86,861 | +75.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €40,800 | €127,600 | +€86,800 | +212.7% |
| Distributable reserves | 133 | €40,800 | €127,600 | +€86,800 | +212.7% |
| Profit (loss) carried forward | 14 | €58,655 | €58,717 | +€61 | +0.1% |
| Amounts payable | 17/49 | €223,185 | €200,073 | -€23,112 | -10.4% |
| Amounts payable after more than one year | 17 | €174,906 | €137,381 | -€37,525 | -21.5% |
| Financial debts | 170/4 | €174,906 | €137,381 | -€37,525 | -21.5% |
| Amounts payable within one year | 42/48 | €48,279 | €62,692 | +€14,413 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €37,942 | €39,128 | +€1,187 | +3.1% |
| Trade debts | 44 | €2,516 | €3,931 | +€1,414 | +56.2% |
| Suppliers | 440/4 | €2,516 | €3,931 | +€1,414 | +56.2% |
| Taxes, remuneration and social security | 45 | €7,821 | €19,634 | +€11,812 | +151.0% |
| Taxes | 450/3 | €7,812 | €18,911 | +€11,100 | +142.1% |
| Remuneration and social security | 454/9 | €9 | €722 | +€713 | +7706.2% |
| Other operating charges | 640/8 | €118 | €583 | +€465 | +394.2% |
| Gross operating margin | 9900 | €46,851 | €69,041 | +€22,189 | +47.4% |
| Operating profit (loss) | 9901 | €46,733 | €68,457 | +€21,724 | +46.5% |
| Financial income | 75/76B | €15,876 | €50,276 | +€34,400 | +216.7% |
| Recurring financial income | 75 | €15,876 | €50,276 | +€34,400 | +216.7% |
| Financial charges | 65/66B | €7,566 | €7,532 | -€34 | -0.4% |
| Recurring financial charges | 65 | €7,566 | €7,532 | -€34 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €55,043 | €111,201 | +€56,158 | +102.0% |
| Income taxes | 67/77 | €14,140 | €24,340 | +€10,199 | +72.1% |
| Profit (loss) for the period | 9904 | €40,903 | €86,861 | +€45,959 | +112.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,903 | €86,861 | +€45,959 | +112.4% |
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 9 October 2026 via checked.be.