PRO-BUREAU DIDIER: 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-BUREAU DIDIER
Largest movements
- Cash +€31,755
up €31,755 (+68.6%), from €46,310 to €78,065
mainly Other debts (+€60,000) and Net result for the year (+€23,522)
- Receivables within one year -€6,602
down €6,602 (-6.3%), from €104,269 to €97,667
of which Trade receivables: -€4,992
- Tangible fixed assets -€4,330
down €4,330 (-3.8%), from €113,487 to €109,157
of which Leasing and similar rights: -€7,200
- Other debts +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€59,978
down €59,978 (-38.4%), from €156,272 to €96,294
- Reserves +€23,500
up €23,500 (+213%), from €11,040 to €34,540
of which Distributable reserves: +€23,500
- Debts after one year -€7,112
down €7,112 (-29.9%), from €23,786 to €16,673
- Trade debts +€5,463
up €5,463 (+39.8%), from €13,736 to €19,198
- Gross operating margin +€13,786
up €13,786 (+23.0%), from €59,835 to €73,621
- Taxes +€12,041
up €12,041 (+3,567%), from €338 to €12,378
- Turnover +€10,956
up €10,956 (+4.2%), from €263,954 to €274,910
- Staff costs -€6,172
down €6,172 (-23.0%), from €26,845 to €20,673
- Purchases and services -€3,254
down €3,254 (-1.6%), from €204,704 to €201,449
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.
Derived cash bridge
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 | €281,758 | €303,595 | +€21,836 | +7.8% |
| Fixed assets | 21/28 | €113,987 | €110,157 | -€3,830 | -3.4% |
| Tangible fixed assets | 22/27 | €113,487 | €109,157 | -€4,330 | -3.8% |
| Land and buildings | 22 | €67,576 | €66,913 | -€664 | -1.0% |
| Plant, machinery and equipment | 23 | €15,878 | €14,564 | -€1,314 | -8.3% |
| Furniture and vehicles | 24 | €72 | €4,920 | +€4,848 | +6,721% |
| Leasing and similar rights | 25 | €29,961 | €22,761 | -€7,200 | -24.0% |
| Financial fixed assets | 28 | €500 | €1,000 | +€500 | +100% |
| Current assets | 29/58 | €167,771 | €193,438 | +€25,666 | +15.3% |
| Stocks and contracts in progress | 3 | €17,192 | €17,705 | +€513 | +3.0% |
| Stocks | 30/36 | €17,192 | €17,705 | +€513 | +3.0% |
| Amounts receivable within one year | 40/41 | €104,269 | €97,667 | -€6,602 | -6.3% |
| Trade receivables | 40 | €50,520 | €45,528 | -€4,992 | -9.9% |
| Other amounts receivable | 41 | €53,749 | €52,140 | -€1,610 | -3.0% |
| Cash at bank and in hand | 54/58 | €46,310 | €78,065 | +€31,755 | +68.6% |
| Total equity and liabilities | 10/49 | €281,758 | €303,595 | +€21,836 | +7.8% |
| Equity | 10/15 | €229,312 | €192,834 | -€36,478 | -15.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,040 | €34,540 | +€23,500 | +213% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €4,840 | €28,340 | +€23,500 | +486% |
| Profit (loss) carried forward | 14 | €156,272 | €96,294 | -€59,978 | -38.4% |
| Amounts payable | 17/49 | €52,446 | €110,761 | +€58,314 | +111% |
| Amounts payable after more than one year | 17 | €23,786 | €16,673 | -€7,112 | -29.9% |
| Financial debts | 170/4 | €23,786 | €16,673 | -€7,112 | -29.9% |
| Amounts payable within one year | 42/48 | €28,661 | €94,087 | +€65,427 | +228% |
| Current portion of amounts payable after more than one year | 42 | €6,592 | €7,112 | +€521 | +7.9% |
| Trade debts | 44 | €13,736 | €19,198 | +€5,463 | +39.8% |
| Suppliers | 440/4 | €13,736 | €19,198 | +€5,463 | +39.8% |
| Taxes, remuneration and social security | 45 | €8,333 | €7,777 | -€557 | -6.7% |
| Taxes | 450/3 | €7,476 | €7,777 | +€301 | +4.0% |
| Remuneration and social security | 454/9 | €857 | - | -€857 | |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Turnover | 70 | €263,954 | €274,910 | +€10,956 | +4.2% |
| Non-recurring operating income | 76A | €585 | €161 | -€424 | -72.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €204,704 | €201,449 | -€3,254 | -1.6% |
| Remuneration, social security and pensions | 62 | €26,845 | €20,673 | -€6,172 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,347 | €15,942 | +€594 | +3.9% |
| Other operating charges | 640/8 | €3,180 | €2,169 | -€1,012 | -31.8% |
| Non-recurring operating charges | 66A | €471 | €921 | +€450 | +95.6% |
| Gross operating margin | 9900 | €59,835 | €73,621 | +€13,786 | +23.0% |
| Operating profit (loss) | 9901 | €13,992 | €33,917 | +€19,925 | +142% |
| Financial income | 75/76B | €1,908 | €4,967 | +€3,059 | +160% |
| Recurring financial income | 75 | €1,908 | €4,967 | +€3,059 | +160% |
| Financial charges | 65/66B | €3,330 | €2,984 | -€346 | -10.4% |
| Recurring financial charges | 65 | €3,330 | €2,984 | -€346 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €12,570 | €35,900 | +€23,331 | +186% |
| Income taxes | 67/77 | €338 | €12,378 | +€12,041 | +3,567% |
| Profit (loss) for the period | 9904 | €12,232 | €23,522 | +€11,290 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,232 | €23,522 | +€11,290 | +92.3% |
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 25 October 2026 via checked.be.