Lederhandel M. 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.
Lederhandel M. Proost
Largest movements
- Receivables within one year -€21,482
down €21,482 (-22.3%), from €96,193 to €74,711
of which Trade receivables: -€21,482
- Cash -€11,929
down €11,929 (-24.6%), from €48,491 to €36,562
mainly Other debts (-€38,016) and Tax, wage and social debts (-€3,180)
- Other debts -€38,016
down €38,016 (-43.6%), from €87,246 to €49,229
- Gross operating margin -€2,694
down €2,694 (-54.1%), from €4,984 to €2,290
- Other operating charges +€432
up €432 (+20.6%), from €2,091 to €2,522
- Financial income +€201
up €201 (+7.2%), from €2,786 to €2,986
- Depreciation -€163
down €163 (-13.0%), from €1,255 to €1,092
- Financial charges -€131
down €131 (-17.7%), from €742 to €611
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 | €369,421 | €330,828 | -€38,593 | -10.4% |
| Fixed assets | 21/28 | €2,867 | €1,775 | -€1,092 | -38.1% |
| Intangible fixed assets | 21 | €2,775 | €1,775 | -€1,000 | -36.0% |
| Tangible fixed assets | 22/27 | €92 | €0 | -€92 | -100% |
| Plant, machinery and equipment | 23 | €92 | €0 | -€92 | -100% |
| Current assets | 29/58 | €366,554 | €329,053 | -€37,501 | -10.2% |
| Stocks and contracts in progress | 3 | €210,000 | €206,334 | -€3,666 | -1.7% |
| Stocks | 30/36 | €210,000 | €206,334 | -€3,666 | -1.7% |
| Amounts receivable within one year | 40/41 | €96,193 | €74,711 | -€21,482 | -22.3% |
| Trade receivables | 40 | €96,193 | €74,711 | -€21,482 | -22.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €7,700 | €7,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,491 | €36,562 | -€11,929 | -24.6% |
| Deferred charges and accrued income | 490/1 | €4,171 | €3,746 | -€425 | -10.2% |
| Total equity and liabilities | 10/49 | €369,421 | €330,828 | -€38,593 | -10.4% |
| Equity | 10/15 | €276,209 | €276,710 | +€501 | +0.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €195,886 | €195,886 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,113 | €16,113 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,113 | €16,113 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,189 | €2,189 | = | 0.0% |
| Distributable reserves | 133 | €177,584 | €177,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,677 | -€19,176 | +€501 | +2.5% |
| Amounts payable | 17/49 | €93,213 | €54,119 | -€39,094 | -41.9% |
| Amounts payable within one year | 42/48 | €93,213 | €54,119 | -€39,094 | -41.9% |
| Trade debts | 44 | €538 | €2,641 | +€2,102 | +391% |
| Suppliers | 440/4 | €538 | €2,641 | +€2,102 | +391% |
| Taxes, remuneration and social security | 45 | €5,429 | €2,249 | -€3,180 | -58.6% |
| Taxes | 450/3 | €5,429 | €2,249 | -€3,180 | -58.6% |
| Other amounts payable | 47/48 | €87,246 | €49,229 | -€38,016 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €1,092 | -€163 | -13.0% |
| Other operating charges | 640/8 | €2,091 | €2,522 | +€432 | +20.6% |
| Gross operating margin | 9900 | €4,984 | €2,290 | -€2,694 | -54.1% |
| Operating profit (loss) | 9901 | €1,639 | -€1,324 | -€2,963 | |
| Financial income | 75/76B | €2,786 | €2,986 | +€201 | +7.2% |
| Recurring financial income | 75 | €2,786 | €2,986 | +€201 | +7.2% |
| Financial charges | 65/66B | €742 | €611 | -€131 | -17.7% |
| Recurring financial charges | 65 | €742 | €611 | -€131 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €3,682 | €1,051 | -€2,631 | -71.5% |
| Income taxes | 67/77 | €614 | €550 | -€64 | -10.4% |
| Profit (loss) for the period | 9904 | €3,068 | €501 | -€2,567 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,068 | €501 | -€2,567 | -83.7% |
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 28 October 2026 via checked.be.