PRO BOX: 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 BOX
Largest movements
- Cash +€29,820
up €29,820 (+130.2%), from €22,908 to €52,728
mainly Net result for the year (+€32,885) and Tax, wage and social debts (+€12,010)
- Receivables within one year +€841
up €841 (+3.7%), from €22,544 to €23,384
of which Trade receivables: +€1,746
- Profit (loss) carried forward +€32,885
up €32,885 (+165.1%), from €19,913 to €52,799
- Other debts -€20,001
down €20,001 (-99.5%), from €20,105 to €104
- Tax, wage and social debts +€12,010
up €12,010 (+322.3%), from €3,727 to €15,737
- Trade debts +€3,306
up €3,306 (+230.7%), from €1,433 to €4,739
- Accrued charges and deferred income +€2,370
new in 2025: €2,370
- Gross operating margin +€27,685
up €27,685 (+151.1%), from €18,326 to €46,011
- Taxes +€5,610
up €5,610 (+150.5%), from €3,727 to €9,337
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 | €48,678 | €79,248 | +€30,571 | +62.8% |
| Fixed assets | 21/28 | €1,193 | €433 | -€760 | -63.7% |
| Tangible fixed assets | 22/27 | €962 | €202 | -€760 | -79.0% |
| Furniture and vehicles | 24 | €962 | €202 | -€760 | -79.0% |
| Financial fixed assets | 28 | €231 | €231 | = | 0.0% |
| Current assets | 29/58 | €47,485 | €78,816 | +€31,331 | +66.0% |
| Amounts receivable within one year | 40/41 | €22,544 | €23,384 | +€841 | +3.7% |
| Trade receivables | 40 | €21,639 | €23,384 | +€1,746 | +8.1% |
| Other amounts receivable | 41 | €905 | - | -€905 | |
| Cash at bank and in hand | 54/58 | €22,908 | €52,728 | +€29,820 | +130.2% |
| Deferred charges and accrued income | 490/1 | €2,033 | €2,703 | +€670 | +33.0% |
| Total equity and liabilities | 10/49 | €48,678 | €79,248 | +€30,571 | +62.8% |
| Equity | 10/15 | €23,413 | €56,299 | +€32,885 | +140.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,913 | €52,799 | +€32,885 | +165.1% |
| Amounts payable | 17/49 | €25,264 | €22,950 | -€2,315 | -9.2% |
| Amounts payable within one year | 42/48 | €25,264 | €20,580 | -€4,685 | -18.5% |
| Trade debts | 44 | €1,433 | €4,739 | +€3,306 | +230.7% |
| Suppliers | 440/4 | €1,433 | €4,739 | +€3,306 | +230.7% |
| Taxes, remuneration and social security | 45 | €3,727 | €15,737 | +€12,010 | +322.3% |
| Taxes | 450/3 | €3,727 | €15,737 | +€12,010 | +322.3% |
| Other amounts payable | 47/48 | €20,105 | €104 | -€20,001 | -99.5% |
| Accrued charges and deferred income | 492/3 | - | €2,370 | +€2,370 | |
| Remuneration, social security and pensions | 62 | €2,682 | €2,266 | -€416 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €760 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €455 | +€391 | +612.9% |
| Gross operating margin | 9900 | €18,326 | €46,011 | +€27,685 | +151.1% |
| Operating profit (loss) | 9901 | €14,820 | €42,530 | +€27,710 | +187.0% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €192 | €308 | +€116 | +60.6% |
| Recurring financial charges | 65 | €192 | €308 | +€116 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €14,634 | €42,222 | +€27,587 | +188.5% |
| Income taxes | 67/77 | €3,727 | €9,337 | +€5,610 | +150.5% |
| Profit (loss) for the period | 9904 | €10,908 | €32,885 | +€21,977 | +201.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,908 | €32,885 | +€21,977 | +201.5% |
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.