FN PROS ELEC: 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.
FN PROS ELEC
Largest movements
- Deferred charges and accrued income -€9,159
down €9,159 (-73.9%), from €12,389 to €3,230
- Cash +€7,808
new in 2025: €7,808
mainly Trade debts (+€14,186) and Deferred charges and accrued income (+€9,159)
- Tangible fixed assets -€4,941
down €4,941 (-20.1%), from €24,634 to €19,693
of which Furniture and vehicles: -€5,198
- Receivables within one year -€2,616
down €2,616 (-10.5%), from €25,013 to €22,397
of which Trade receivables: -€3,608
- Stocks and contracts -€2,419
down €2,419 (-7.0%), from €34,764 to €32,345
- Short-term financial debts -€18,003
no longer reported in 2025 (was €18,003)
- Trade debts +€14,186
up €14,186 (+52.6%), from €26,976 to €41,162
- Tax, wage and social debts -€6,655
down €6,655 (-65.9%), from €10,106 to €3,451
of which Remuneration and social security: -€6,680
- Other debts -€2,910
down €2,910 (-16.2%), from €17,961 to €15,051
- Profit (loss) carried forward +€1,954
up €1,954, from -€35 to €1,919
- Depreciation +€2,383
up €2,383 (+68.1%), from €3,497 to €5,879
- Gross operating margin +€1,176
up €1,176 (+11.4%), from €10,314 to €11,490
- Financial income +€246
up €246 (+5,777%), from €4 to €250
- Staff costs +€172
up €172 (+41.5%), from €414 to €586
- Other operating charges -€145
down €145 (-19.5%), from €747 to €602
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 | €96,850 | €85,522 | -€11,328 | -11.7% |
| Fixed assets | 21/28 | €24,684 | €19,743 | -€4,941 | -20.0% |
| Tangible fixed assets | 22/27 | €24,634 | €19,693 | -€4,941 | -20.1% |
| Plant, machinery and equipment | 23 | €1,782 | €2,038 | +€256 | +14.4% |
| Furniture and vehicles | 24 | €22,852 | €17,654 | -€5,198 | -22.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €72,166 | €65,779 | -€6,387 | -8.8% |
| Stocks and contracts in progress | 3 | €34,764 | €32,345 | -€2,419 | -7.0% |
| Stocks | 30/36 | €34,764 | €32,345 | -€2,419 | -7.0% |
| Amounts receivable within one year | 40/41 | €25,013 | €22,397 | -€2,616 | -10.5% |
| Trade receivables | 40 | €21,020 | €17,412 | -€3,608 | -17.2% |
| Other amounts receivable | 41 | €3,993 | €4,985 | +€992 | +24.8% |
| Cash at bank and in hand | 54/58 | - | €7,808 | +€7,808 | |
| Deferred charges and accrued income | 490/1 | €12,389 | €3,230 | -€9,159 | -73.9% |
| Total equity and liabilities | 10/49 | €96,850 | €85,522 | -€11,328 | -11.7% |
| Equity | 10/15 | €23,805 | €25,759 | +€1,954 | +8.2% |
| Contributions | 10/11 | €17,600 | €17,600 | = | 0.0% |
| Capital | 10 | €17,600 | €17,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,240 | €6,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,120 | €3,120 | = | 0.0% |
| Legal reserve | 130 | €3,120 | €3,120 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,120 | €3,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35 | €1,919 | +€1,954 | |
| Amounts payable | 17/49 | €73,045 | €59,763 | -€13,282 | -18.2% |
| Amounts payable within one year | 42/48 | €73,045 | €59,763 | -€13,282 | -18.2% |
| Financial debts | 43 | €18,003 | - | -€18,003 | |
| Credit institutions | 430/8 | €18,003 | - | -€18,003 | |
| Trade debts | 44 | €26,976 | €41,162 | +€14,186 | +52.6% |
| Suppliers | 440/4 | €26,976 | €41,162 | +€14,186 | +52.6% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €10,106 | €3,451 | -€6,655 | -65.9% |
| Taxes | 450/3 | €826 | €851 | +€25 | +3.0% |
| Remuneration and social security | 454/9 | €9,280 | €2,600 | -€6,680 | -72.0% |
| Other amounts payable | 47/48 | €17,961 | €15,051 | -€2,910 | -16.2% |
| Remuneration, social security and pensions | 62 | €414 | €586 | +€172 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,497 | €5,879 | +€2,383 | +68.1% |
| Other operating charges | 640/8 | €747 | €602 | -€145 | -19.5% |
| Gross operating margin | 9900 | €10,314 | €11,490 | +€1,176 | +11.4% |
| Operating profit (loss) | 9901 | €5,656 | €4,422 | -€1,233 | -21.8% |
| Financial income | 75/76B | €4 | €250 | +€246 | +5,777% |
| Recurring financial income | 75 | €4 | €250 | +€246 | +5,777% |
| Financial charges | 65/66B | €2,141 | €2,166 | +€25 | +1.2% |
| Recurring financial charges | 65 | €2,141 | €2,166 | +€25 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €3,519 | €2,507 | -€1,012 | -28.8% |
| Income taxes | 67/77 | €526 | €553 | +€27 | +5.2% |
| Profit (loss) for the period | 9904 | €2,993 | €1,954 | -€1,039 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,993 | €1,954 | -€1,039 | -34.7% |
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 24 October 2026 via checked.be.