PRO-COUNT: 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-COUNT
Largest movements
- Tangible fixed assets +€521,559
up €521,559 (+507.9%), from €102,694 to €624,252
of which Land and buildings: +€474,295
- Intangible fixed assets -€121,661
down €121,661 (-46.1%), from €263,849 to €142,188
- Cash -€29,383
down €29,383 (-8.0%), from €365,612 to €336,229
mainly Investment in fixed assets (net) (-€572,744) and Accrued charges and deferred income (-€93,795)
- Receivables within one year -€24,177
down €24,177 (-8.2%), from €294,073 to €269,896
of which Trade receivables: -€31,633
- Debts after one year +€288,735
up €288,735 (+78.1%), from €369,824 to €658,559
- Accrued charges and deferred income -€93,795
down €93,795 (-69.1%), from €135,645 to €41,850
- Reserves +€83,877
up €83,877 (+20.0%), from €419,944 to €503,821
of which Distributable reserves: +€83,877
- Tax, wage and social debts +€48,387
up €48,387 (+42.4%), from €114,212 to €162,600
of which Remuneration and social security: +€35,850
- Other debts -€30,443
down €30,443 (-83.5%), from €36,443 to €6,000
- Gross operating margin +€147,476
up €147,476 (+19.2%), from €766,817 to €914,293
- Staff costs +€37,042
up €37,042 (+7.4%), from €501,821 to €538,863
- Write-downs +€26,805
up €26,805, from -€700 to €26,105
- Taxes +€24,585
up €24,585 (+122.6%), from €20,056 to €44,641
- Financial charges +€18,793
up €18,793 (+99.0%), from €18,988 to €37,780
of which Financial charges: +€18,550
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 | €1,325,218 | €1,663,158 | +€337,939 | +25.5% |
| Fixed assets | 21/28 | €642,033 | €1,041,930 | +€399,898 | +62.3% |
| Intangible fixed assets | 21 | €263,849 | €142,188 | -€121,661 | -46.1% |
| Tangible fixed assets | 22/27 | €102,694 | €624,252 | +€521,559 | +507.9% |
| Land and buildings | 22 | €4,418 | €478,712 | +€474,295 | +10736.6% |
| Plant, machinery and equipment | 23 | €10,430 | €17,601 | +€7,172 | +68.8% |
| Furniture and vehicles | 24 | €87,835 | €127,939 | +€40,103 | +45.7% |
| Other tangible fixed assets | 26 | €11 | €0 | -€11 | -100.0% |
| Financial fixed assets | 28 | €275,490 | €275,490 | = | 0.0% |
| Current assets | 29/58 | €683,185 | €621,227 | -€61,958 | -9.1% |
| Stocks and contracts in progress | 3 | €23,500 | €15,101 | -€8,399 | -35.7% |
| Stocks | 30/36 | €23,500 | €15,101 | -€8,399 | -35.7% |
| Amounts receivable within one year | 40/41 | €294,073 | €269,896 | -€24,177 | -8.2% |
| Trade receivables | 40 | €206,357 | €174,725 | -€31,633 | -15.3% |
| Other amounts receivable | 41 | €87,716 | €95,172 | +€7,456 | +8.5% |
| Cash at bank and in hand | 54/58 | €365,612 | €336,229 | -€29,383 | -8.0% |
| Total equity and liabilities | 10/49 | €1,325,218 | €1,663,158 | +€337,939 | +25.5% |
| Equity | 10/15 | €464,944 | €548,821 | +€83,877 | +18.0% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €419,944 | €503,821 | +€83,877 | +20.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €419,944 | €503,821 | +€83,877 | +20.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €860,274 | €1,114,337 | +€254,063 | +29.5% |
| Amounts payable after more than one year | 17 | €369,824 | €658,559 | +€288,735 | +78.1% |
| Financial debts | 170/4 | €369,824 | €658,559 | +€288,735 | +78.1% |
| Amounts payable within one year | 42/48 | €354,806 | €413,927 | +€59,122 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €185,771 | €210,739 | +€24,968 | +13.4% |
| Trade debts | 44 | €17,233 | €33,441 | +€16,207 | +94.0% |
| Suppliers | 440/4 | €17,233 | €33,441 | +€16,207 | +94.0% |
| Advances received on contracts in progress | 46 | €1,146 | €1,148 | +€2 | +0.2% |
| Taxes, remuneration and social security | 45 | €114,212 | €162,600 | +€48,387 | +42.4% |
| Taxes | 450/3 | €37,304 | €49,841 | +€12,537 | +33.6% |
| Remuneration and social security | 454/9 | €76,909 | €112,759 | +€35,850 | +46.6% |
| Other amounts payable | 47/48 | €36,443 | €6,000 | -€30,443 | -83.5% |
| Accrued charges and deferred income | 492/3 | €135,645 | €41,850 | -€93,795 | -69.1% |
| Non-recurring operating income | 76A | €3,646 | €12 | -€3,634 | -99.7% |
| Remuneration, social security and pensions | 62 | €501,821 | €538,863 | +€37,042 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,041 | €172,847 | +€5,806 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€700 | €26,105 | +€26,805 | |
| Other operating charges | 640/8 | €6,257 | €4,473 | -€1,784 | -28.5% |
| Non-recurring operating charges | 66A | €621 | €0 | -€621 | -100.0% |
| Gross operating margin | 9900 | €766,817 | €914,293 | +€147,476 | +19.2% |
| Operating profit (loss) | 9901 | €91,777 | €172,005 | +€80,228 | +87.4% |
| Financial income | 75/76B | €953 | €293 | -€660 | -69.2% |
| Recurring financial income | 75 | €953 | €293 | -€660 | -69.2% |
| Financial charges | 65/66B | €18,988 | €37,780 | +€18,793 | +99.0% |
| Recurring financial charges | 65 | €15,230 | €33,780 | +€18,550 | +121.8% |
| Non-recurring financial charges | 66B | €3,757 | €4,000 | +€243 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €73,741 | €134,518 | +€60,776 | +82.4% |
| Income taxes | 67/77 | €20,056 | €44,641 | +€24,585 | +122.6% |
| Profit (loss) for the period | 9904 | €53,685 | €89,877 | +€36,192 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,685 | €89,877 | +€36,192 | +67.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.