De Proost & Co: 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.
De Proost & Co
Largest movements
- Cash -€279,893
down €279,893 (-26.1%), from €1.1m to €792,553
mainly Contributions, distributions and other (-€1.5m) and Other debts (-€275,532)
- Current investments -€88,179
down €88,179 (-2.5%), from €3.5m to €3.5m
- Other debts -€275,532
down €275,532 (-96.9%), from €284,384 to €8,852
- Profit (loss) carried forward -€86,567
down €86,567 (-2.0%), from €4.4m to €4.3m
- Gross operating margin +€450,692
up €450,692 (+18.7%), from €2.4m to €2.9m
- Taxes +€80,006
up €80,006 (+20.1%), from €398,725 to €478,731
- Financial income -€63,495
down €63,495 (-41.2%), from €154,069 to €90,575
- Staff costs +€55,276
up €55,276 (+5.7%), from €970,434 to €1.0m
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 | €8,547,458 | €8,182,550 | -€364,908 | -4.3% |
| Fixed assets | 21/28 | €48,541 | €102,849 | +€54,308 | +112% |
| Tangible fixed assets | 22/27 | €48,541 | €102,849 | +€54,308 | +112% |
| Plant, machinery and equipment | 23 | - | €1,738 | +€1,738 | |
| Furniture and vehicles | 24 | €5,662 | €61,277 | +€55,616 | +982% |
| Other tangible fixed assets | 26 | €42,879 | €39,833 | -€3,046 | -7.1% |
| Current assets | 29/58 | €8,498,917 | €8,079,701 | -€419,216 | -4.9% |
| Amounts receivable within one year | 40/41 | €3,857,608 | €3,806,101 | -€51,508 | -1.3% |
| Trade receivables | 40 | €3,832,608 | €3,774,101 | -€58,508 | -1.5% |
| Other amounts receivable | 41 | €25,000 | €32,000 | +€7,000 | +28.0% |
| Current investments | 50/53 | €3,546,685 | €3,458,506 | -€88,179 | -2.5% |
| Cash at bank and in hand | 54/58 | €1,072,446 | €792,553 | -€279,893 | -26.1% |
| Deferred charges and accrued income | 490/1 | €22,178 | €22,542 | +€364 | +1.6% |
| Total equity and liabilities | 10/49 | €8,547,458 | €8,182,550 | -€364,908 | -4.3% |
| Equity | 10/15 | €6,475,786 | €6,389,219 | -€86,567 | -1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,055,397 | €2,055,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,053,538 | €2,053,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,401,797 | €4,315,230 | -€86,567 | -2.0% |
| Amounts payable | 17/49 | €2,071,672 | €1,793,331 | -€278,341 | -13.4% |
| Amounts payable within one year | 42/48 | €2,071,603 | €1,793,331 | -€278,272 | -13.4% |
| Trade debts | 44 | €1,559,289 | €1,530,014 | -€29,275 | -1.9% |
| Suppliers | 440/4 | €1,559,289 | €1,530,014 | -€29,275 | -1.9% |
| Taxes, remuneration and social security | 45 | €227,930 | €254,464 | +€26,535 | +11.6% |
| Taxes | 450/3 | €106,868 | €117,800 | +€10,932 | +10.2% |
| Remuneration and social security | 454/9 | €121,061 | €136,664 | +€15,603 | +12.9% |
| Other amounts payable | 47/48 | €284,384 | €8,852 | -€275,532 | -96.9% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Remuneration, social security and pensions | 62 | €970,434 | €1,025,710 | +€55,276 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,393 | €21,544 | -€4,849 | -18.4% |
| Other operating charges | 640/8 | €7,700 | €6,654 | -€1,046 | -13.6% |
| Gross operating margin | 9900 | €2,406,302 | €2,856,993 | +€450,692 | +18.7% |
| Operating profit (loss) | 9901 | €1,401,775 | €1,803,085 | +€401,310 | +28.6% |
| Financial income | 75/76B | €154,069 | €90,575 | -€63,495 | -41.2% |
| Recurring financial income | 75 | €154,069 | €90,575 | -€63,495 | -41.2% |
| Financial charges | 65/66B | €1,615 | €1,496 | -€119 | -7.4% |
| Recurring financial charges | 65 | €1,615 | €1,496 | -€119 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €1,554,230 | €1,892,164 | +€337,934 | +21.7% |
| Income taxes | 67/77 | €398,725 | €478,731 | +€80,006 | +20.1% |
| Profit (loss) for the period | 9904 | €1,155,505 | €1,413,433 | +€257,928 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,155,505 | €1,413,433 | +€257,928 | +22.3% |
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 17 October 2026 via checked.be.