GEBROEDERS PROOST: 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.
GEBROEDERS PROOST
Largest movements
- Receivables within one year +€22,834
up €22,834 (+15.2%), from €150,284 to €173,118
of which Other amounts receivable: +€23,499
- Tangible fixed assets -€15,620
down €15,620 (-11.6%), from €134,338 to €118,718
- Trade debts +€15,016
up €15,016 (+481%), from €3,120 to €18,136
- Debts after one year -€9,639
down €9,639 (-9.3%), from €104,187 to €94,547
- Other debts +€5,040
new in 2025: €5,040
- Profit (loss) carried forward -€4,068
down €4,068 (-4.0%), from -€101,722 to -€105,790
- Gross operating margin -€6,715
down €6,715 (-24.2%), from €27,706 to €20,991
- Other operating charges +€2,690
up €2,690 (+81.8%), from €3,286 to €5,976
- Financial income +€365
up €365 (+101%), from €360 to €726
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 | €285,676 | €293,212 | +€7,537 | +2.6% |
| Fixed assets | 21/28 | €134,338 | €118,718 | -€15,620 | -11.6% |
| Tangible fixed assets | 22/27 | €134,338 | €118,718 | -€15,620 | -11.6% |
| Land and buildings | 22 | €134,338 | €118,718 | -€15,620 | -11.6% |
| Current assets | 29/58 | €151,338 | €174,494 | +€23,157 | +15.3% |
| Amounts receivable within one year | 40/41 | €150,284 | €173,118 | +€22,834 | +15.2% |
| Trade receivables | 40 | €44,075 | €43,409 | -€666 | -1.5% |
| Other amounts receivable | 41 | €106,209 | €129,709 | +€23,499 | +22.1% |
| Cash at bank and in hand | 54/58 | €52 | €52 | +€0 | +0.4% |
| Deferred charges and accrued income | 490/1 | €1,002 | €1,324 | +€323 | +32.2% |
| Total equity and liabilities | 10/49 | €285,676 | €293,212 | +€7,537 | +2.6% |
| Equity | 10/15 | €152,437 | €148,369 | -€4,068 | -2.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €32,777 | €32,777 | = | 0.0% |
| Reserves | 13 | €190,396 | €190,396 | = | 0.0% |
| Distributable reserves | 133 | €190,396 | €190,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,722 | -€105,790 | -€4,068 | -4.0% |
| Amounts payable | 17/49 | €133,238 | €144,843 | +€11,604 | +8.7% |
| Amounts payable after more than one year | 17 | €104,187 | €94,547 | -€9,639 | -9.3% |
| Financial debts | 170/4 | €104,187 | €94,547 | -€9,639 | -9.3% |
| Amounts payable within one year | 42/48 | €27,452 | €48,696 | +€21,244 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €9,477 | €9,639 | +€163 | +1.7% |
| Financial debts | 43 | €10,916 | €12,790 | +€1,874 | +17.2% |
| Credit institutions | 430/8 | €10,916 | €12,790 | +€1,874 | +17.2% |
| Trade debts | 44 | €3,120 | €18,136 | +€15,016 | +481% |
| Suppliers | 440/4 | €3,120 | €18,136 | +€15,016 | +481% |
| Taxes, remuneration and social security | 45 | €3,939 | €3,090 | -€849 | -21.6% |
| Taxes | 450/3 | €3,939 | €3,090 | -€849 | -21.6% |
| Other amounts payable | 47/48 | - | €5,040 | +€5,040 | |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,690 | €15,620 | -€70 | -0.4% |
| Other operating charges | 640/8 | €3,286 | €5,976 | +€2,690 | +81.8% |
| Gross operating margin | 9900 | €27,706 | €20,991 | -€6,715 | -24.2% |
| Operating profit (loss) | 9901 | €8,730 | -€605 | -€9,335 | |
| Financial income | 75/76B | €360 | €726 | +€365 | +101% |
| Recurring financial income | 75 | €360 | €726 | +€365 | +101% |
| Financial charges | 65/66B | €4,093 | €4,188 | +€95 | +2.3% |
| Recurring financial charges | 65 | €4,093 | €4,188 | +€95 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €4,997 | -€4,068 | -€9,064 | |
| Profit (loss) for the period | 9904 | €4,997 | -€4,068 | -€9,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,997 | -€4,068 | -€9,064 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.