Pro Analyzer & Test Equipments: 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 Analyzer & Test Equipments
Largest movements
- Receivables within one year +€57,555
up €57,555 (+161.3%), from €35,686 to €93,241
of which Trade receivables: +€61,910
- Stocks and contracts +€49,525
up €49,525 (+97.1%), from €51,000 to €100,525
- Reserves +€75,018
up €75,018 (+147.3%), from €50,927 to €125,945
- Tax, wage and social debts +€24,710
up €24,710 (+155.7%), from €15,870 to €40,580
of which Taxes: +€16,910
- Short-term financial debts +€4,211
up €4,211 (+1299.7%), from €324 to €4,535
- Other debts +€2,106
up €2,106 (+30.6%), from €6,880 to €8,986
- Gross operating margin +€44,191
up €44,191 (+82.6%), from €53,479 to €97,670
- Other operating charges -€13,804
down €13,804 (-94.6%), from €14,595 to €791
- Taxes +€11,855
up €11,855 (+145.1%), from €8,170 to €20,025
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 | €88,835 | €195,748 | +€106,913 | +120.4% |
| Fixed assets | 21/28 | €2,149 | €1,773 | -€376 | -17.5% |
| Tangible fixed assets | 22/27 | €2,149 | €1,773 | -€376 | -17.5% |
| Plant, machinery and equipment | 23 | €2,149 | €1,773 | -€376 | -17.5% |
| Current assets | 29/58 | €86,686 | €193,975 | +€107,289 | +123.8% |
| Stocks and contracts in progress | 3 | €51,000 | €100,525 | +€49,525 | +97.1% |
| Stocks | 30/36 | €51,000 | €100,525 | +€49,525 | +97.1% |
| Amounts receivable within one year | 40/41 | €35,686 | €93,241 | +€57,555 | +161.3% |
| Trade receivables | 40 | €23,458 | €85,368 | +€61,910 | +263.9% |
| Other amounts receivable | 41 | €12,228 | €7,873 | -€4,355 | -35.6% |
| Cash at bank and in hand | 54/58 | - | €209 | +€209 | |
| Total equity and liabilities | 10/49 | €88,835 | €195,748 | +€106,913 | +120.4% |
| Equity | 10/15 | €55,927 | €130,945 | +€75,018 | +134.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,927 | €125,945 | +€75,018 | +147.3% |
| Distributable reserves | 133 | €50,927 | €125,945 | +€75,018 | +147.3% |
| Amounts payable | 17/49 | €32,908 | €64,803 | +€31,895 | +96.9% |
| Amounts payable within one year | 42/48 | €23,661 | €55,556 | +€31,895 | +134.8% |
| Financial debts | 43 | €324 | €4,535 | +€4,211 | +1299.7% |
| Credit institutions | 430/8 | €324 | €4,535 | +€4,211 | +1299.7% |
| Trade debts | 44 | €587 | €1,455 | +€868 | +147.9% |
| Suppliers | 440/4 | €587 | €1,455 | +€868 | +147.9% |
| Taxes, remuneration and social security | 45 | €15,870 | €40,580 | +€24,710 | +155.7% |
| Taxes | 450/3 | €15,870 | €32,780 | +€16,910 | +106.6% |
| Remuneration and social security | 454/9 | - | €7,800 | +€7,800 | |
| Other amounts payable | 47/48 | €6,880 | €8,986 | +€2,106 | +30.6% |
| Accrued charges and deferred income | 492/3 | €9,247 | €9,247 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €977 | +€349 | +55.6% |
| Other operating charges | 640/8 | €14,595 | €791 | -€13,804 | -94.6% |
| Gross operating margin | 9900 | €53,479 | €97,670 | +€44,191 | +82.6% |
| Operating profit (loss) | 9901 | €38,256 | €95,902 | +€57,646 | +150.7% |
| Financial charges | 65/66B | €705 | €860 | +€155 | +22.0% |
| Recurring financial charges | 65 | €705 | €860 | +€155 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €37,551 | €95,042 | +€57,491 | +153.1% |
| Income taxes | 67/77 | €8,170 | €20,025 | +€11,855 | +145.1% |
| Profit (loss) for the period | 9904 | €29,381 | €75,017 | +€45,636 | +155.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,381 | €75,017 | +€45,636 | +155.3% |
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 6 October 2026 via checked.be.