PRO-ACTIVE MANAGEMENT SERVICES: 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-ACTIVE MANAGEMENT SERVICES
Largest movements
- Receivables after one year -€32,300
down €32,300 (-24.3%), from €132,900 to €100,600
- Receivables within one year +€20,088
up €20,088 (+206.2%), from €9,743 to €29,831
of which Other amounts receivable: +€14,389
- Tangible fixed assets -€5,198
down €5,198 (-10.7%), from €48,382 to €43,185
of which Other tangible fixed assets: -€8,112
- Cash -€4,123
down €4,123 (-29.4%), from €14,048 to €9,925
mainly Tax, wage and social debts (-€22,889) and Receivables within one year (-€20,088)
- Tax, wage and social debts -€22,889
down €22,889 (-31.2%), from €73,313 to €50,424
- Reserves -€7,869
down €7,869 (-3.7%), from €211,124 to €203,255
of which Distributable reserves: -€7,869
- Other debts +€7,869
new in 2025: €7,869
- Profit (loss) carried forward +€2,927
up €2,927 (+2.0%), from -€149,750 to -€146,823
- Taxes -€56,622
down €56,622 (-95.8%), from €59,091 to €2,469
- Gross operating margin +€9,932
up €9,932 (+239.8%), from €4,142 to €14,074
- Depreciation -€1,479
down €1,479 (-11.1%), from €13,281 to €11,802
- Financial charges -€294
down €294 (-57.9%), from €508 to €214
- Financial income -€195
down €195 (-4.9%), from €3,986 to €3,791
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 | €209,750 | €188,860 | -€20,890 | -10.0% |
| Fixed assets | 21/28 | €48,407 | €43,185 | -€5,222 | -10.8% |
| Tangible fixed assets | 22/27 | €48,382 | €43,185 | -€5,198 | -10.7% |
| Plant, machinery and equipment | 23 | €1,673 | €1,420 | -€253 | -15.1% |
| Furniture and vehicles | 24 | €3,929 | €7,097 | +€3,168 | +80.6% |
| Other tangible fixed assets | 26 | €42,780 | €34,668 | -€8,112 | -19.0% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €161,343 | €145,675 | -€15,668 | -9.7% |
| Amounts receivable after more than one year | 29 | €132,900 | €100,600 | -€32,300 | -24.3% |
| Other amounts receivable | 291 | €132,900 | €100,600 | -€32,300 | -24.3% |
| Amounts receivable within one year | 40/41 | €9,743 | €29,831 | +€20,088 | +206.2% |
| Trade receivables | 40 | €9,668 | €15,367 | +€5,700 | +59.0% |
| Other amounts receivable | 41 | €75 | €14,464 | +€14,389 | +19111.0% |
| Cash at bank and in hand | 54/58 | €14,048 | €9,925 | -€4,123 | -29.4% |
| Deferred charges and accrued income | 490/1 | €4,651 | €5,319 | +€667 | +14.3% |
| Total equity and liabilities | 10/49 | €209,750 | €188,860 | -€20,890 | -10.0% |
| Equity | 10/15 | €123,374 | €118,432 | -€4,942 | -4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €211,124 | €203,255 | -€7,869 | -3.7% |
| Tax-exempt reserves | 132 | €27,893 | €27,893 | = | 0.0% |
| Distributable reserves | 133 | €183,231 | €175,362 | -€7,869 | -4.3% |
| Profit (loss) carried forward | 14 | -€149,750 | -€146,823 | +€2,927 | +2.0% |
| Amounts payable | 17/49 | €86,375 | €70,427 | -€15,948 | -18.5% |
| Amounts payable within one year | 42/48 | €86,375 | €70,427 | -€15,948 | -18.5% |
| Trade debts | 44 | €13,062 | €12,134 | -€928 | -7.1% |
| Suppliers | 440/4 | €2,455 | €1,527 | -€928 | -37.8% |
| Bills of exchange payable | 441 | €10,608 | €10,608 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €73,313 | €50,424 | -€22,889 | -31.2% |
| Taxes | 450/3 | €73,313 | €50,424 | -€22,889 | -31.2% |
| Other amounts payable | 47/48 | - | €7,869 | +€7,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,281 | €11,802 | -€1,479 | -11.1% |
| Other operating charges | 640/8 | €437 | €453 | +€16 | +3.6% |
| Gross operating margin | 9900 | €4,142 | €14,074 | +€9,932 | +239.8% |
| Operating profit (loss) | 9901 | -€9,576 | €1,819 | +€11,395 | |
| Financial income | 75/76B | €3,986 | €3,791 | -€195 | -4.9% |
| Recurring financial income | 75 | €3,986 | €3,791 | -€195 | -4.9% |
| Financial charges | 65/66B | €508 | €214 | -€294 | -57.9% |
| Recurring financial charges | 65 | €508 | €214 | -€294 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,098 | €5,396 | +€11,494 | |
| Income taxes | 67/77 | €59,091 | €2,469 | -€56,622 | -95.8% |
| Profit (loss) for the period | 9904 | -€65,189 | €2,927 | +€68,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,189 | €2,927 | +€68,116 |
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 4 October 2026 via checked.be.