Pro Backup: 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 Backup
Largest movements
- Cash +€214,577
up €214,577 (+584.3%), from €36,723 to €251,300
mainly Net result for the year (+€258,333) and Current investments (+€125,000)
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Receivables within one year -€101,085
down €101,085 (-42.6%), from €237,285 to €136,200
of which Trade receivables: -€190,520
- Deferred charges and accrued income -€76,940
down €76,940 (-97.6%), from €78,871 to €1,931
- Other debts -€63,880
down €63,880 (-19.4%), from €328,648 to €264,768
- Trade debts -€39,468
down €39,468 (-36.5%), from €108,202 to €68,734
- Tax, wage and social debts +€23,725
up €23,725 (+165.5%), from €14,332 to €38,057
of which Taxes: +€22,688
- Short-term financial debts -€9,061
down €9,061 (-57.3%), from €15,807 to €6,746
- Gross operating margin +€82,507
up €82,507 (+34.5%), from €239,176 to €321,683
- Taxes -€61,343
down €61,343, from €42,321 to -€19,023
- Financial charges +€32,598
up €32,598 (+104.6%), from €31,164 to €63,762
- Staff costs -€6,460
down €6,460 (-26.1%), from €24,733 to €18,273
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 | €480,028 | €390,100 | -€89,927 | -18.7% |
| Fixed assets | 21/28 | €2,148 | €668 | -€1,480 | -68.9% |
| Tangible fixed assets | 22/27 | €2,148 | €668 | -€1,480 | -68.9% |
| Furniture and vehicles | 24 | €2,148 | €668 | -€1,480 | -68.9% |
| Current assets | 29/58 | €477,880 | €389,432 | -€88,447 | -18.5% |
| Amounts receivable within one year | 40/41 | €237,285 | €136,200 | -€101,085 | -42.6% |
| Trade receivables | 40 | €200,718 | €10,198 | -€190,520 | -94.9% |
| Other amounts receivable | 41 | €36,567 | €126,003 | +€89,436 | +244.6% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €36,723 | €251,300 | +€214,577 | +584.3% |
| Deferred charges and accrued income | 490/1 | €78,871 | €1,931 | -€76,940 | -97.6% |
| Total equity and liabilities | 10/49 | €480,028 | €390,100 | -€89,927 | -18.7% |
| Equity | 10/15 | €11,800 | €11,796 | -€5 | 0.0% |
| Contributions | 10/11 | €11,800 | €11,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5 | -€5 | |
| Amounts payable | 17/49 | €468,228 | €378,305 | -€89,923 | -19.2% |
| Amounts payable within one year | 42/48 | €467,089 | €378,305 | -€88,784 | -19.0% |
| Financial debts | 43 | €15,807 | €6,746 | -€9,061 | -57.3% |
| Credit institutions | 430/8 | €15,807 | €6,746 | -€9,061 | -57.3% |
| Trade debts | 44 | €108,202 | €68,734 | -€39,468 | -36.5% |
| Suppliers | 440/4 | €108,202 | €68,734 | -€39,468 | -36.5% |
| Advances received on contracts in progress | 46 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €14,332 | €38,057 | +€23,725 | +165.5% |
| Taxes | 450/3 | €9,750 | €32,438 | +€22,688 | +232.7% |
| Remuneration and social security | 454/9 | €4,582 | €5,619 | +€1,037 | +22.6% |
| Other amounts payable | 47/48 | €328,648 | €264,768 | -€63,880 | -19.4% |
| Accrued charges and deferred income | 492/3 | €1,139 | €0 | -€1,139 | -100.0% |
| Remuneration, social security and pensions | 62 | €24,733 | €18,273 | -€6,460 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,687 | €1,480 | -€207 | -12.3% |
| Other operating charges | 640/8 | €1,393 | €1,088 | -€305 | -21.9% |
| Gross operating margin | 9900 | €239,176 | €321,683 | +€82,507 | +34.5% |
| Operating profit (loss) | 9901 | €211,363 | €300,842 | +€89,479 | +42.3% |
| Financial income | 75/76B | €2,232 | €2,230 | -€1 | -0.1% |
| Recurring financial income | 75 | €2,232 | €2,230 | -€1 | -0.1% |
| Financial charges | 65/66B | €31,164 | €63,762 | +€32,598 | +104.6% |
| Recurring financial charges | 65 | €31,164 | €63,762 | +€32,598 | +104.6% |
| Profit (loss) for the period before taxes | 9903 | €182,430 | €239,310 | +€56,880 | +31.2% |
| Income taxes | 67/77 | €42,321 | -€19,023 | -€61,343 | |
| Profit (loss) for the period | 9904 | €140,109 | €258,333 | +€118,223 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €140,109 | €258,333 | +€118,223 | +84.4% |
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 12 October 2026 via checked.be.