PRO BAIL: 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 BAIL
Largest movements
- Deferred charges and accrued income +€102,072
up €102,072 (+191.5%), from €53,314 to €155,387
- Receivables within one year -€72,734
down €72,734 (-39.3%), from €184,909 to €112,175
- Trade debts +€70,834
up €70,834 (+139.8%), from €50,659 to €121,494
- Accrued charges and deferred income -€53,292
down €53,292 (-36.3%), from €146,648 to €93,356
- Profit (loss) carried forward +€11,612
up €11,612 (+48.5%), from -€23,940 to -€12,329
- Gross operating margin +€15,073
up €15,073, from -€1,399 to €13,674
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 | €239,785 | €268,939 | +€29,154 | +12.2% |
| Current assets | 29/58 | €239,785 | €268,939 | +€29,154 | +12.2% |
| Amounts receivable within one year | 40/41 | €184,909 | €112,175 | -€72,734 | -39.3% |
| Trade receivables | 40 | €184,909 | €112,175 | -€72,734 | -39.3% |
| Cash at bank and in hand | 54/58 | €1,562 | €1,378 | -€184 | -11.8% |
| Deferred charges and accrued income | 490/1 | €53,314 | €155,387 | +€102,072 | +191.5% |
| Total equity and liabilities | 10/49 | €239,785 | €268,939 | +€29,154 | +12.2% |
| Equity | 10/15 | €42,478 | €54,090 | +€11,612 | +27.3% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,418 | €1,418 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,418 | €1,418 | = | 0.0% |
| Legal reserve | 130 | €1,418 | €1,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,940 | -€12,329 | +€11,612 | +48.5% |
| Amounts payable | 17/49 | €197,307 | €214,850 | +€17,543 | +8.9% |
| Amounts payable within one year | 42/48 | €50,659 | €121,494 | +€70,834 | +139.8% |
| Trade debts | 44 | €50,659 | €121,494 | +€70,834 | +139.8% |
| Suppliers | 440/4 | €50,659 | €121,494 | +€70,834 | +139.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €146,648 | €93,356 | -€53,292 | -36.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,399 | €13,674 | +€15,073 | |
| Operating profit (loss) | 9901 | -€1,787 | €13,274 | +€15,061 | |
| Financial charges | 65/66B | €1,535 | €1,662 | +€128 | +8.3% |
| Recurring financial charges | 65 | €1,535 | €1,662 | +€128 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,321 | €11,612 | +€14,933 | |
| Profit (loss) for the period | 9904 | -€3,321 | €11,612 | +€14,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,321 | €11,612 | +€14,933 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.