Pro-Comptafisc: 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-Comptafisc
Largest movements
- Cash +€103,025
up €103,025 (+145%), from €70,929 to €173,954
mainly Net result for the year (+€105,735) and Depreciation (+€74,598)
- Intangible fixed assets -€26,774
down €26,774 (-14.1%), from €189,507 to €162,733
- Tangible fixed assets -€7,521
down €7,521 (-3.0%), from €253,404 to €245,883
of which Other tangible fixed assets: -€6,724
- Receivables within one year -€7,321
down €7,321 (-15.6%), from €46,856 to €39,534
of which Other amounts receivable: -€23,963
- Reserves +€105,429
up €105,429 (+89.3%), from €118,107 to €223,536
- Other debts -€41,500
down €41,500 (-80.6%), from €51,500 to €10,000
- Trade debts +€25,526
up €25,526 (+190%), from €13,415 to €38,941
- Debts after one year -€18,541
down €18,541 (-5.4%), from €341,384 to €322,843
- Current portion of long-term debt -€17,023
down €17,023 (-52.8%), from €32,229 to €15,206
- Gross operating margin +€98,935
up €98,935 (+54.1%), from €183,027 to €281,962
- Staff costs +€48,095
up €48,095 (+1,363%), from €3,530 to €51,625
- Depreciation +€38,766
up €38,766 (+108%), from €35,833 to €74,598
- Write-downs -€6,237
no longer reported in 2025 (was €6,237)
- Financial charges +€6,023
up €6,023 (+464%), from €1,298 to €7,321
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 | €574,089 | €636,427 | +€62,337 | +10.9% |
| Fixed assets | 21/28 | €442,910 | €408,616 | -€34,294 | -7.7% |
| Intangible fixed assets | 21 | €189,507 | €162,733 | -€26,774 | -14.1% |
| Tangible fixed assets | 22/27 | €253,404 | €245,883 | -€7,521 | -3.0% |
| Land and buildings | 22 | €211,010 | €211,699 | +€689 | +0.3% |
| Furniture and vehicles | 24 | €14,719 | €13,233 | -€1,486 | -10.1% |
| Other tangible fixed assets | 26 | €27,674 | €20,951 | -€6,724 | -24.3% |
| Current assets | 29/58 | €131,179 | €227,811 | +€96,632 | +73.7% |
| Amounts receivable within one year | 40/41 | €46,856 | €39,534 | -€7,321 | -15.6% |
| Trade receivables | 40 | €22,892 | €39,534 | +€16,642 | +72.7% |
| Other amounts receivable | 41 | €23,963 | - | -€23,963 | |
| Cash at bank and in hand | 54/58 | €70,929 | €173,954 | +€103,025 | +145% |
| Deferred charges and accrued income | 490/1 | €13,394 | €14,322 | +€929 | +6.9% |
| Total equity and liabilities | 10/49 | €574,089 | €636,427 | +€62,337 | +10.9% |
| Equity | 10/15 | €124,107 | €229,536 | +€105,429 | +85.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €118,107 | €223,536 | +€105,429 | +89.3% |
| Distributable reserves | 133 | €118,107 | €223,536 | +€105,429 | +89.3% |
| Amounts payable | 17/49 | €449,982 | €406,891 | -€43,092 | -9.6% |
| Amounts payable after more than one year | 17 | €341,384 | €322,843 | -€18,541 | -5.4% |
| Financial debts | 170/4 | €341,384 | €322,843 | -€18,541 | -5.4% |
| Amounts payable within one year | 42/48 | €108,598 | €84,048 | -€24,550 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €32,229 | €15,206 | -€17,023 | -52.8% |
| Trade debts | 44 | €13,415 | €38,941 | +€25,526 | +190% |
| Suppliers | 440/4 | €13,415 | €38,941 | +€25,526 | +190% |
| Taxes, remuneration and social security | 45 | €11,455 | €19,901 | +€8,447 | +73.7% |
| Taxes | 450/3 | €11,455 | €18,233 | +€6,779 | +59.2% |
| Remuneration and social security | 454/9 | - | €1,668 | +€1,668 | |
| Other amounts payable | 47/48 | €51,500 | €10,000 | -€41,500 | -80.6% |
| Remuneration, social security and pensions | 62 | €3,530 | €51,625 | +€48,095 | +1,363% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,833 | €74,598 | +€38,766 | +108% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,237 | - | -€6,237 | |
| Other operating charges | 640/8 | €1,450 | €2,875 | +€1,425 | +98.3% |
| Gross operating margin | 9900 | €183,027 | €281,962 | +€98,935 | +54.1% |
| Operating profit (loss) | 9901 | €135,978 | €152,863 | +€16,885 | +12.4% |
| Financial income | 75/76B | €419 | €817 | +€398 | +94.9% |
| Recurring financial income | 75 | €419 | €817 | +€398 | +94.9% |
| Financial charges | 65/66B | €1,298 | €7,321 | +€6,023 | +464% |
| Recurring financial charges | 65 | €1,298 | €7,321 | +€6,023 | +464% |
| Profit (loss) for the period before taxes | 9903 | €135,100 | €146,359 | +€11,260 | +8.3% |
| Income taxes | 67/77 | €35,896 | €40,624 | +€4,729 | +13.2% |
| Profit (loss) for the period | 9904 | €99,204 | €105,735 | +€6,531 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,204 | €105,735 | +€6,531 | +6.6% |
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 14 October 2026 via checked.be.