Pro Commerce: 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 Commerce
Largest movements
- Stocks and contracts +€13,000
up €13,000 (+52.0%), from €25,000 to €38,000
- Tangible fixed assets -€12,913
down €12,913 (-23.3%), from €55,315 to €42,402
- Receivables within one year +€5,670
up €5,670 (+71.7%), from €7,903 to €13,573
of which Other amounts receivable: +€5,368
- Profit (loss) carried forward +€8,351
up €8,351 (+26.2%), from €31,844 to €40,194
- Debts after one year -€7,399
down €7,399 (-22.5%), from €32,896 to €25,497
- Trade debts +€5,485
up €5,485 (+30.4%), from €18,019 to €23,504
- Gross operating margin +€13,037
up €13,037 (+91.2%), from €14,294 to €27,330
- Depreciation +€6,747
up €6,747 (+107.9%), from €6,252 to €12,999
- Taxes +€2,069
up €2,069 (+172.0%), from €1,203 to €3,272
- Other operating charges +€764
up €764 (+64.0%), from €1,193 to €1,957
- Financial charges -€353
down €353 (-34.4%), from €1,024 to €672
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 | €98,101 | €103,375 | +€5,274 | +5.4% |
| Fixed assets | 21/28 | €55,315 | €42,402 | -€12,913 | -23.3% |
| Tangible fixed assets | 22/27 | €55,315 | €42,402 | -€12,913 | -23.3% |
| Furniture and vehicles | 24 | €55,315 | €42,402 | -€12,913 | -23.3% |
| Current assets | 29/58 | €42,786 | €60,973 | +€18,187 | +42.5% |
| Stocks and contracts in progress | 3 | €25,000 | €38,000 | +€13,000 | +52.0% |
| Stocks | 30/36 | €25,000 | €38,000 | +€13,000 | +52.0% |
| Amounts receivable within one year | 40/41 | €7,903 | €13,573 | +€5,670 | +71.7% |
| Trade receivables | 40 | - | €302 | +€302 | |
| Other amounts receivable | 41 | €7,903 | €13,271 | +€5,368 | +67.9% |
| Current investments | 50/53 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €883 | €400 | -€483 | -54.7% |
| Total equity and liabilities | 10/49 | €98,101 | €103,375 | +€5,274 | +5.4% |
| Equity | 10/15 | €36,844 | €45,194 | +€8,351 | +22.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,844 | €40,194 | +€8,351 | +26.2% |
| Amounts payable | 17/49 | €61,257 | €58,181 | -€3,076 | -5.0% |
| Amounts payable after more than one year | 17 | €32,896 | €25,497 | -€7,399 | -22.5% |
| Financial debts | 170/4 | €32,896 | €25,497 | -€7,399 | -22.5% |
| Amounts payable within one year | 42/48 | €28,361 | €32,684 | +€4,323 | +15.2% |
| Financial debts | 43 | €497 | €276 | -€221 | -44.4% |
| Credit institutions | 430/8 | €497 | €276 | -€221 | -44.4% |
| Trade debts | 44 | €18,019 | €23,504 | +€5,485 | +30.4% |
| Suppliers | 440/4 | €18,019 | €23,504 | +€5,485 | +30.4% |
| Taxes, remuneration and social security | 45 | €9,846 | €8,904 | -€942 | -9.6% |
| Taxes | 450/3 | €9,846 | €8,904 | -€942 | -9.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €132 | €80 | -€52 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,252 | €12,999 | +€6,747 | +107.9% |
| Other operating charges | 640/8 | €1,193 | €1,957 | +€764 | +64.0% |
| Gross operating margin | 9900 | €14,294 | €27,330 | +€13,037 | +91.2% |
| Operating profit (loss) | 9901 | €6,717 | €12,295 | +€5,578 | +83.0% |
| Financial charges | 65/66B | €1,024 | €672 | -€353 | -34.4% |
| Recurring financial charges | 65 | €1,024 | €672 | -€353 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €5,693 | €11,623 | +€5,930 | +104.2% |
| Income taxes | 67/77 | €1,203 | €3,272 | +€2,069 | +172.0% |
| Profit (loss) for the period | 9904 | €4,489 | €8,351 | +€3,861 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,489 | €8,351 | +€3,861 | +86.0% |
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 10 October 2026 via checked.be.