PRO-5: 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.
PRO-5
Largest movements
- Receivables within one year -€1,663
down €1,663 (-62.2%), from €2,674 to €1,011
of which Other amounts receivable: -€2,674
- Tangible fixed assets +€678
new in 2025: €678
- Cash +€355
up €355 (+13.2%), from €2,696 to €3,051
mainly Other debts (+€13,448) and Receivables within one year (+€1,663)
- Other debts +€13,448
new in 2025: €13,448
- Tax, wage and social debts -€9,792
down €9,792 (-98.6%), from €9,928 to €136
- Profit (loss) carried forward -€3,686
down €3,686 (-2.8%), from -€132,036 to -€135,722
- Trade debts -€577
down €577 (-70.2%), from €821 to €245
- Gross operating margin +€5,280
up €5,280 (+88.9%), from -€5,936 to -€656
- Financial charges -€696
down €696 (-22.3%), from €3,123 to €2,427
- Other operating charges -€220
down €220 (-33.5%), from €659 to €438
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 | €6,840 | €6,210 | -€630 | -9.2% |
| Fixed assets | 21/28 | - | €678 | +€678 | |
| Tangible fixed assets | 22/27 | - | €678 | +€678 | |
| Furniture and vehicles | 24 | - | €678 | +€678 | |
| Current assets | 29/58 | €6,840 | €5,532 | -€1,308 | -19.1% |
| Stocks and contracts in progress | 3 | €1,470 | €1,470 | = | 0.0% |
| Stocks | 30/36 | €1,470 | €1,470 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,674 | €1,011 | -€1,663 | -62.2% |
| Trade receivables | 40 | - | €1,011 | +€1,011 | |
| Other amounts receivable | 41 | €2,674 | - | -€2,674 | |
| Cash at bank and in hand | 54/58 | €2,696 | €3,051 | +€355 | +13.2% |
| Total equity and liabilities | 10/49 | €6,840 | €6,210 | -€630 | -9.2% |
| Equity | 10/15 | -€24,608 | -€28,294 | -€3,686 | -15.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €45,928 | €45,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €2,278 | €2,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,036 | -€135,722 | -€3,686 | -2.8% |
| Amounts payable | 17/49 | €31,448 | €34,504 | +€3,056 | +9.7% |
| Amounts payable within one year | 42/48 | €31,424 | €34,480 | +€3,056 | +9.7% |
| Financial debts | 43 | €20,675 | €20,651 | -€24 | -0.1% |
| Credit institutions | 430/8 | €20,675 | €20,651 | -€24 | -0.1% |
| Trade debts | 44 | €821 | €245 | -€577 | -70.2% |
| Suppliers | 440/4 | €821 | €245 | -€577 | -70.2% |
| Taxes, remuneration and social security | 45 | €9,928 | €136 | -€9,792 | -98.6% |
| Taxes | 450/3 | €9,928 | €136 | -€9,792 | -98.6% |
| Other amounts payable | 47/48 | - | €13,448 | +€13,448 | |
| Accrued charges and deferred income | 492/3 | €24 | €24 | = | 0.0% |
| Other operating charges | 640/8 | €659 | €438 | -€220 | -33.5% |
| Non-recurring operating charges | 66A | €9,111 | - | -€9,111 | |
| Gross operating margin | 9900 | -€5,936 | -€656 | +€5,280 | +88.9% |
| Operating profit (loss) | 9901 | -€15,705 | -€1,094 | +€14,611 | +93.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,123 | €2,427 | -€696 | -22.3% |
| Recurring financial charges | 65 | €3,123 | €2,427 | -€696 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,828 | -€3,521 | +€15,307 | +81.3% |
| Income taxes | 67/77 | €157 | €164 | +€7 | +4.8% |
| Profit (loss) for the period | 9904 | -€18,985 | -€3,686 | +€15,299 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,985 | -€3,686 | +€15,299 | +80.6% |
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 13 October 2026 via checked.be.