PRO.ACT: what changed
Two fiscal 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.ACT
Largest movements
- Cash -€4,223
down €4,223 (-9.4%), from €44,999 to €40,776
mainly Net result for the year (-€3,435) and Other debts (-€1,768)
- Receivables within one year -€2,129
down €2,129 (-91.6%), from €2,323 to €194
of which Trade receivables: -€2,103
- Profit (loss) carried forward -€3,435
down €3,435 (-24.3%), from -€14,144 to -€17,579
- Other debts -€1,768
down €1,768 (-50.5%), from €3,499 to €1,731
- Trade debts -€660
no longer reported in 2025 (was €660)
- Gross operating margin -€553
down €553 (-16.7%), from -€3,313 to -€3,866
- Financial income +€141
up €141 (+19.2%), from €733 to €874
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 | €47,322 | €41,308 | -€6,014 | -12.7% |
| Current assets | 29/58 | €47,322 | €41,308 | -€6,014 | -12.7% |
| Amounts receivable within one year | 40/41 | €2,323 | €194 | -€2,129 | -91.6% |
| Trade receivables | 40 | €2,103 | - | -€2,103 | |
| Other amounts receivable | 41 | €220 | €194 | -€26 | -11.7% |
| Cash at bank and in hand | 54/58 | €44,999 | €40,776 | -€4,223 | -9.4% |
| Deferred charges and accrued income | 490/1 | - | €338 | +€338 | |
| Total equity and liabilities | 10/49 | €47,322 | €41,308 | -€6,014 | -12.7% |
| Equity | 10/15 | €42,850 | €39,415 | -€3,435 | -8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €38,402 | €38,402 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,152 | €1,152 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,152 | €1,152 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €37,250 | €37,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,144 | -€17,579 | -€3,435 | -24.3% |
| Amounts payable | 17/49 | €4,472 | €1,894 | -€2,578 | -57.7% |
| Amounts payable within one year | 42/48 | €4,472 | €1,894 | -€2,578 | -57.7% |
| Trade debts | 44 | €660 | - | -€660 | |
| Suppliers | 440/4 | €660 | - | -€660 | |
| Taxes, remuneration and social security | 45 | €313 | €162 | -€151 | -48.2% |
| Taxes | 450/3 | €313 | €162 | -€151 | -48.2% |
| Other amounts payable | 47/48 | €3,499 | €1,731 | -€1,768 | -50.5% |
| Non-recurring operating income | 76A | €190 | - | -€190 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | -€3,313 | -€3,866 | -€553 | -16.7% |
| Operating profit (loss) | 9901 | -€3,700 | -€4,266 | -€566 | -15.3% |
| Financial income | 75/76B | €733 | €874 | +€141 | +19.2% |
| Recurring financial income | 75 | €733 | €874 | +€141 | +19.2% |
| Financial charges | 65/66B | €42 | €43 | +€1 | +2.3% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,009 | -€3,435 | -€426 | -14.2% |
| Profit (loss) for the period | 9904 | -€3,009 | -€3,435 | -€426 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,009 | -€3,435 | -€426 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.