Pro-air: 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-air
Largest movements
- Cash -€20,559
down €20,559 (-64.6%), from €31,811 to €11,251
mainly Investment in fixed assets (net) (-€28,259) and Receivables within one year (-€12,179)
- Tangible fixed assets +€15,217
up €15,217 (+78.1%), from €19,490 to €34,706
of which Furniture and vehicles: +€17,520
- Receivables within one year +€12,179
up €12,179 (+58.6%), from €20,777 to €32,956
of which Other amounts receivable: +€18,774
- Deferred charges and accrued income -€2,060
down €2,060 (-82.1%), from €2,510 to €450
- Debts after one year +€10,805
new in 2025: €10,805
- Current portion of long-term debt +€6,863
new in 2025: €6,863
- Trade debts -€6,684
down €6,684 (-89.9%), from €7,433 to €749
- Reserves -€5,107
down €5,107 (-8.8%), from €58,016 to €52,909
- Other debts -€2,229
down €2,229 (-100.0%), from €2,229 to €0
- Depreciation +€6,587
up €6,587 (+102.0%), from €6,455 to €13,043
- Gross operating margin -€1,840
down €1,840 (-13.6%), from €13,543 to €11,703
- Taxes -€1,251
down €1,251 (-89.0%), from €1,406 to €155
- Financial income +€556
up €556 (+541.3%), from €103 to €658
- Financial charges +€306
up €306 (+31.7%), from €967 to €1,273
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 | €74,588 | €79,364 | +€4,776 | +6.4% |
| Fixed assets | 21/28 | €19,490 | €34,706 | +€15,217 | +78.1% |
| Tangible fixed assets | 22/27 | €19,490 | €34,706 | +€15,217 | +78.1% |
| Plant, machinery and equipment | 23 | €2,303 | €0 | -€2,303 | -100.0% |
| Furniture and vehicles | 24 | €17,187 | €34,706 | +€17,520 | +101.9% |
| Current assets | 29/58 | €55,098 | €44,658 | -€10,441 | -18.9% |
| Amounts receivable within one year | 40/41 | €20,777 | €32,956 | +€12,179 | +58.6% |
| Trade receivables | 40 | €14,428 | €7,833 | -€6,595 | -45.7% |
| Other amounts receivable | 41 | €6,349 | €25,123 | +€18,774 | +295.7% |
| Cash at bank and in hand | 54/58 | €31,811 | €11,251 | -€20,559 | -64.6% |
| Deferred charges and accrued income | 490/1 | €2,510 | €450 | -€2,060 | -82.1% |
| Total equity and liabilities | 10/49 | €74,588 | €79,364 | +€4,776 | +6.4% |
| Equity | 10/15 | €63,016 | €57,909 | -€5,107 | -8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,016 | €52,909 | -€5,107 | -8.8% |
| Distributable reserves | 133 | €58,016 | €52,909 | -€5,107 | -8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,572 | €21,455 | +€9,883 | +85.4% |
| Amounts payable after more than one year | 17 | - | €10,805 | +€10,805 | |
| Financial debts | 170/4 | - | €10,805 | +€10,805 | |
| Amounts payable within one year | 42/48 | €11,572 | €10,650 | -€922 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,863 | +€6,863 | |
| Trade debts | 44 | €7,433 | €749 | -€6,684 | -89.9% |
| Suppliers | 440/4 | €7,433 | €749 | -€6,684 | -89.9% |
| Taxes, remuneration and social security | 45 | €1,911 | €3,039 | +€1,128 | +59.0% |
| Taxes | 450/3 | €1,911 | €534 | -€1,377 | -72.1% |
| Remuneration and social security | 454/9 | - | €2,505 | +€2,505 | |
| Other amounts payable | 47/48 | €2,229 | €0 | -€2,229 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,455 | €13,043 | +€6,587 | +102.0% |
| Other operating charges | 640/8 | €971 | €845 | -€126 | -13.0% |
| Non-recurring operating charges | 66A | €1,531 | €2,154 | +€623 | +40.7% |
| Gross operating margin | 9900 | €13,543 | €11,703 | -€1,840 | -13.6% |
| Operating profit (loss) | 9901 | €4,586 | -€4,338 | -€8,924 | |
| Financial income | 75/76B | €103 | €658 | +€556 | +541.3% |
| Recurring financial income | 75 | €103 | €658 | +€556 | +541.3% |
| Financial charges | 65/66B | €967 | €1,273 | +€306 | +31.7% |
| Recurring financial charges | 65 | €967 | €1,273 | +€306 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €3,722 | -€4,952 | -€8,674 | |
| Income taxes | 67/77 | €1,406 | €155 | -€1,251 | -89.0% |
| Profit (loss) for the period | 9904 | €2,316 | -€5,107 | -€7,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,316 | -€5,107 | -€7,423 |
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 10 October 2026 via checked.be.