PRO CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€24,396
down €24,396 (-100%), from €24,396 to €0
- Receivables within one year -€2,243
no longer reported in 2025 (was €2,243)
of which Trade receivables: -€1,960
- Other debts -€25,986
down €25,986 (-57.7%), from €45,014 to €19,028
- Profit (loss) carried forward +€1,756
up €1,756 (+4.3%), from -€40,869 to -€39,113
- Short-term financial debts -€1,487
no longer reported in 2025 (was €1,487)
- Trade debts -€721
down €721 (-59.1%), from €1,219 to €498
- Gross operating margin +€7,346
up €7,346, from -€5,492 to €1,854
- Depreciation -€6,680
no longer reported in 2025 (was €6,680)
- Other operating charges -€226
no longer reported in 2025 (was €226)
- Financial charges -€168
down €168 (-63.2%), from €266 to €98
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 | €26,740 | €303 | -€26,438 | -98.9% |
| Fixed assets | 21/28 | €24,396 | - | -€24,396 | |
| Tangible fixed assets | 22/27 | €24,396 | €0 | -€24,396 | -100% |
| Furniture and vehicles | 24 | €24,396 | - | -€24,396 | |
| Current assets | 29/58 | €2,345 | €303 | -€2,042 | -87.1% |
| Amounts receivable within one year | 40/41 | €2,243 | - | -€2,243 | |
| Trade receivables | 40 | €1,960 | - | -€1,960 | |
| Other amounts receivable | 41 | €283 | - | -€283 | |
| Cash at bank and in hand | 54/58 | €101 | €303 | +€201 | +198% |
| Total equity and liabilities | 10/49 | €26,740 | €303 | -€26,438 | -98.9% |
| Equity | 10/15 | -€21,302 | -€19,546 | +€1,756 | +8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €976 | €976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €976 | €976 | = | 0.0% |
| Reserves not available under the articles | 1311 | €976 | €976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,869 | -€39,113 | +€1,756 | +4.3% |
| Amounts payable | 17/49 | €48,042 | €19,848 | -€28,194 | -58.7% |
| Amounts payable within one year | 42/48 | €48,042 | €19,848 | -€28,194 | -58.7% |
| Financial debts | 43 | €1,487 | - | -€1,487 | |
| Credit institutions | 430/8 | €1,487 | - | -€1,487 | |
| Trade debts | 44 | €1,219 | €498 | -€721 | -59.1% |
| Suppliers | 440/4 | €1,219 | €498 | -€721 | -59.1% |
| Taxes, remuneration and social security | 45 | €322 | €322 | = | 0.0% |
| Taxes | 450/3 | €322 | €322 | = | 0.0% |
| Other amounts payable | 47/48 | €45,014 | €19,028 | -€25,986 | -57.7% |
| Non-recurring operating income | 76A | - | €2,356 | +€2,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,680 | - | -€6,680 | |
| Other operating charges | 640/8 | €226 | - | -€226 | |
| Gross operating margin | 9900 | -€5,492 | €1,854 | +€7,346 | |
| Operating profit (loss) | 9901 | -€12,398 | €1,854 | +€14,252 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €266 | €98 | -€168 | -63.2% |
| Recurring financial charges | 65 | €266 | €98 | -€168 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,660 | €1,756 | +€14,416 | |
| Profit (loss) for the period | 9904 | -€12,660 | €1,756 | +€14,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,660 | €1,756 | +€14,416 |
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 17 October 2026 via checked.be.