PRO BARU: 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 BARU
Largest movements
- Receivables within one year +€11,192
up €11,192 (+40.4%), from €27,692 to €38,884
of which Trade receivables: +€11,898
- Tangible fixed assets -€8,166
down €8,166 (-66.4%), from €12,304 to €4,138
of which Furniture and vehicles: -€7,999
- Cash -€2,397
down €2,397 (-59.0%), from €4,060 to €1,663
mainly Receivables within one year (-€11,192) and Trade debts (-€8,593)
- Profit (loss) carried forward +€10,750
up €10,750 (+59.0%), from €18,234 to €28,983
- Trade debts -€8,593
down €8,593 (-71.3%), from €12,057 to €3,464
- Tax, wage and social debts +€4,136
up €4,136 (+2230.9%), from €185 to €4,321
- Debts after one year -€2,878
no longer reported in 2025 (was €2,878)
- Current portion of long-term debt -€2,616
down €2,616 (-47.6%), from €5,495 to €2,878
- Gross operating margin +€18,667
up €18,667 (+342.9%), from €5,444 to €24,111
- Taxes +€4,113
up €4,113 (+1975.7%), from €208 to €4,321
- Other operating charges -€918
down €918 (-36.5%), from €2,514 to €1,596
- Financial charges -€521
down €521 (-35.3%), from €1,475 to €954
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 | €44,350 | €45,147 | +€797 | +1.8% |
| Fixed assets | 21/28 | €12,304 | €4,138 | -€8,166 | -66.4% |
| Tangible fixed assets | 22/27 | €12,304 | €4,138 | -€8,166 | -66.4% |
| Plant, machinery and equipment | 23 | €222 | €55 | -€166 | -75.1% |
| Furniture and vehicles | 24 | €12,082 | €4,083 | -€7,999 | -66.2% |
| Current assets | 29/58 | €32,046 | €41,009 | +€8,963 | +28.0% |
| Amounts receivable within one year | 40/41 | €27,692 | €38,884 | +€11,192 | +40.4% |
| Trade receivables | 40 | - | €11,898 | +€11,898 | |
| Other amounts receivable | 41 | €27,692 | €26,986 | -€706 | -2.6% |
| Cash at bank and in hand | 54/58 | €4,060 | €1,663 | -€2,397 | -59.0% |
| Deferred charges and accrued income | 490/1 | €294 | €462 | +€168 | +57.0% |
| Total equity and liabilities | 10/49 | €44,350 | €45,147 | +€797 | +1.8% |
| Equity | 10/15 | €23,734 | €34,483 | +€10,750 | +45.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,234 | €28,983 | +€10,750 | +59.0% |
| Amounts payable | 17/49 | €20,616 | €10,663 | -€9,953 | -48.3% |
| Amounts payable after more than one year | 17 | €2,878 | - | -€2,878 | |
| Financial debts | 170/4 | €2,878 | - | -€2,878 | |
| Amounts payable within one year | 42/48 | €17,738 | €10,663 | -€7,074 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €5,495 | €2,878 | -€2,616 | -47.6% |
| Trade debts | 44 | €12,057 | €3,464 | -€8,593 | -71.3% |
| Suppliers | 440/4 | €12,057 | €3,464 | -€8,593 | -71.3% |
| Taxes, remuneration and social security | 45 | €185 | €4,321 | +€4,136 | +2230.9% |
| Taxes | 450/3 | €185 | €4,321 | +€4,136 | +2230.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,093 | €8,166 | +€73 | +0.9% |
| Other operating charges | 640/8 | €2,514 | €1,596 | -€918 | -36.5% |
| Gross operating margin | 9900 | €5,444 | €24,111 | +€18,667 | +342.9% |
| Operating profit (loss) | 9901 | -€5,163 | €14,350 | +€19,513 | |
| Financial income | 75/76B | €1,475 | €1,675 | +€200 | +13.6% |
| Recurring financial income | 75 | €1,475 | €1,675 | +€200 | +13.6% |
| Financial charges | 65/66B | €1,475 | €954 | -€521 | -35.3% |
| Recurring financial charges | 65 | €1,475 | €954 | -€521 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,163 | €15,071 | +€20,234 | |
| Income taxes | 67/77 | €208 | €4,321 | +€4,113 | +1975.7% |
| Profit (loss) for the period | 9904 | -€5,371 | €10,750 | +€16,121 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,371 | €10,750 | +€16,121 |
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 1 October 2026 via checked.be.