PRO-ACTIVE: 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-ACTIVE
Largest movements
- Tangible fixed assets -€5,901
down €5,901 (-15.0%), from €39,257 to €33,356
of which Furniture and vehicles: -€5,008
- Cash -€4,404
down €4,404 (-3.1%), from €140,193 to €135,789
mainly Accrued charges and deferred income (-€14,070) and Investment in fixed assets (net) (-€1,892)
- Accrued charges and deferred income -€14,070
down €14,070 (-7.5%), from €187,987 to €173,917
- Depreciation -€3,572
down €3,572 (-31.4%), from €11,365 to €7,794
- Gross operating margin -€3,128
down €3,128 (-25.9%), from €12,066 to €8,937
- Financial income +€2,184
up €2,184 (+229907.4%), from €1 to €2,185
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 | €222,735 | €210,963 | -€11,772 | -5.3% |
| Fixed assets | 21/28 | €39,257 | €33,356 | -€5,901 | -15.0% |
| Tangible fixed assets | 22/27 | €39,257 | €33,356 | -€5,901 | -15.0% |
| Furniture and vehicles | 24 | €33,327 | €28,319 | -€5,008 | -15.0% |
| Other tangible fixed assets | 26 | €5,930 | €5,037 | -€893 | -15.1% |
| Current assets | 29/58 | €183,478 | €177,608 | -€5,870 | -3.2% |
| Amounts receivable within one year | 40/41 | €41,125 | €39,299 | -€1,827 | -4.4% |
| Trade receivables | 40 | €1,900 | €2,703 | +€803 | +42.3% |
| Other amounts receivable | 41 | €39,225 | €36,595 | -€2,630 | -6.7% |
| Cash at bank and in hand | 54/58 | €140,193 | €135,789 | -€4,404 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,160 | €2,520 | +€360 | +16.7% |
| Total equity and liabilities | 10/49 | €222,735 | €210,963 | -€11,772 | -5.3% |
| Equity | 10/15 | €30,197 | €31,730 | +€1,532 | +5.1% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Contributions outside capital | 11 | €9,916 | €9,916 | = | 0.0% |
| Other | 1109/19 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €18,422 | €19,955 | +€1,532 | +8.3% |
| Amounts payable | 17/49 | €192,538 | €179,234 | -€13,304 | -6.9% |
| Amounts payable within one year | 42/48 | €4,550 | €5,317 | +€767 | +16.8% |
| Trade debts | 44 | €3,601 | €4,407 | +€807 | +22.4% |
| Suppliers | 440/4 | €3,601 | €4,407 | +€807 | +22.4% |
| Taxes, remuneration and social security | 45 | €950 | €910 | -€40 | -4.2% |
| Taxes | 450/3 | €950 | €910 | -€40 | -4.2% |
| Accrued charges and deferred income | 492/3 | €187,987 | €173,917 | -€14,070 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,365 | €7,794 | -€3,572 | -31.4% |
| Other operating charges | 640/8 | €85 | €184 | +€100 | +117.3% |
| Gross operating margin | 9900 | €12,066 | €8,937 | -€3,128 | -25.9% |
| Operating profit (loss) | 9901 | €616 | €959 | +€344 | +55.8% |
| Financial income | 75/76B | €1 | €2,185 | +€2,184 | +229907.4% |
| Recurring financial income | 75 | €1 | €2,185 | +€2,184 | +229907.4% |
| Financial charges | 65/66B | €87 | €87 | -€1 | -0.8% |
| Recurring financial charges | 65 | €87 | €87 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €529 | €3,058 | +€2,528 | +477.7% |
| Income taxes | 67/77 | €1,479 | €1,526 | +€47 | +3.1% |
| Profit (loss) for the period | 9904 | -€950 | €1,532 | +€2,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€950 | €1,532 | +€2,482 |
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.