Make4Pro: 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.
Make4Pro
Largest movements
- Tangible fixed assets +€38,226
up €38,226 (+221.5%), from €17,257 to €55,483
of which Furniture and vehicles: +€43,317
- Cash +€6,786
up €6,786 (+33.3%), from €20,389 to €27,175
mainly Debts after one year (+€24,961) and Depreciation (+€13,606)
- Receivables within one year +€5,977
up €5,977 (+51.1%), from €11,702 to €17,679
of which Trade receivables: +€6,036
- Intangible fixed assets -€2,733
down €2,733 (-36.1%), from €7,575 to €4,842
- Formation expenses -€1,357
down €1,357 (-100.0%), from €1,357 to €0
- Debts after one year +€24,961
up €24,961 (+212.6%), from €11,738 to €36,699
- Tax, wage and social debts +€10,704
up €10,704 (+611.5%), from €1,751 to €12,454
of which Taxes: +€8,499
- Trade debts -€8,947
down €8,947 (-63.7%), from €14,055 to €5,108
- Reserves +€8,882
up €8,882 (+106.0%), from €8,382 to €17,265
- Current portion of long-term debt +€7,993
up €7,993 (+137.3%), from €5,821 to €13,814
- Gross operating margin +€14,890
up €14,890 (+122.5%), from €12,157 to €27,047
- Depreciation +€11,901
up €11,901 (+698.1%), from €1,705 to €13,606
- Financial charges +€1,257
up €1,257 (+425.0%), from €296 to €1,553
- Taxes +€1,150
up €1,150 (+65.7%), from €1,751 to €2,901
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 | €58,356 | €106,278 | +€47,923 | +82.1% |
| Formation expenses | 20 | €1,357 | €0 | -€1,357 | -100.0% |
| Fixed assets | 21/28 | €24,832 | €60,324 | +€35,492 | +142.9% |
| Intangible fixed assets | 21 | €7,575 | €4,842 | -€2,733 | -36.1% |
| Tangible fixed assets | 22/27 | €17,257 | €55,483 | +€38,226 | +221.5% |
| Plant, machinery and equipment | 23 | €17,257 | €12,166 | -€5,091 | -29.5% |
| Furniture and vehicles | 24 | - | €43,317 | +€43,317 | |
| Current assets | 29/58 | €32,167 | €45,954 | +€13,787 | +42.9% |
| Amounts receivable within one year | 40/41 | €11,702 | €17,679 | +€5,977 | +51.1% |
| Trade receivables | 40 | €11,121 | €17,157 | +€6,036 | +54.3% |
| Other amounts receivable | 41 | €581 | €521 | -€60 | -10.3% |
| Cash at bank and in hand | 54/58 | €20,389 | €27,175 | +€6,786 | +33.3% |
| Deferred charges and accrued income | 490/1 | €76 | €1,100 | +€1,025 | +1355.2% |
| Total equity and liabilities | 10/49 | €58,356 | €106,278 | +€47,923 | +82.1% |
| Equity | 10/15 | €9,382 | €18,265 | +€8,882 | +94.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,382 | €17,265 | +€8,882 | +106.0% |
| Distributable reserves | 133 | €8,382 | €17,265 | +€8,882 | +106.0% |
| Amounts payable | 17/49 | €48,973 | €88,014 | +€39,040 | +79.7% |
| Amounts payable after more than one year | 17 | €11,738 | €36,699 | +€24,961 | +212.6% |
| Financial debts | 170/4 | €11,738 | €36,699 | +€24,961 | +212.6% |
| Amounts payable within one year | 42/48 | €37,235 | €51,315 | +€14,080 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €5,821 | €13,814 | +€7,993 | +137.3% |
| Trade debts | 44 | €14,055 | €5,108 | -€8,947 | -63.7% |
| Suppliers | 440/4 | €14,055 | €5,108 | -€8,947 | -63.7% |
| Taxes, remuneration and social security | 45 | €1,751 | €12,454 | +€10,704 | +611.5% |
| Taxes | 450/3 | €1,751 | €10,250 | +€8,499 | +485.5% |
| Remuneration and social security | 454/9 | - | €2,204 | +€2,204 | |
| Other amounts payable | 47/48 | €15,609 | €19,938 | +€4,330 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,705 | €13,606 | +€11,901 | +698.1% |
| Other operating charges | 640/8 | €24 | €120 | +€96 | +401.3% |
| Gross operating margin | 9900 | €12,157 | €27,047 | +€14,890 | +122.5% |
| Operating profit (loss) | 9901 | €10,429 | €13,321 | +€2,893 | +27.7% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €296 | €1,553 | +€1,257 | +425.0% |
| Recurring financial charges | 65 | €296 | €1,553 | +€1,257 | +425.0% |
| Profit (loss) for the period before taxes | 9903 | €10,133 | €11,783 | +€1,650 | +16.3% |
| Income taxes | 67/77 | €1,751 | €2,901 | +€1,150 | +65.7% |
| Profit (loss) for the period | 9904 | €8,382 | €8,882 | +€500 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,382 | €8,882 | +€500 | +6.0% |
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 9 October 2026 via checked.be.