PRO-CV: 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-CV
Largest movements
- Cash +€22,270
up €22,270 (+36.2%), from €61,460 to €83,730
mainly Depreciation (+€10,158) and Trade debts (+€5,306)
- Tangible fixed assets -€10,158
down €10,158 (-5.3%), from €190,554 to €180,395
of which Land and buildings: -€9,993
- Stocks and contracts -€5,161
down €5,161 (-34.0%), from €15,192 to €10,031
- Trade debts +€5,306
up €5,306 (+831.5%), from €638 to €5,944
- Other debts -€3,387
down €3,387 (-33.4%), from €10,130 to €6,743
- Gross operating margin +€13,623
up €13,623, from -€181 to €13,443
- Other operating charges -€3,142
down €3,142 (-63.3%), from €4,965 to €1,823
- Depreciation -€504
down €504 (-4.7%), from €10,662 to €10,158
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 | €283,198 | €290,346 | +€7,149 | +2.5% |
| Fixed assets | 21/28 | €190,554 | €180,395 | -€10,158 | -5.3% |
| Tangible fixed assets | 22/27 | €190,554 | €180,395 | -€10,158 | -5.3% |
| Land and buildings | 22 | €190,166 | €180,173 | -€9,993 | -5.3% |
| Plant, machinery and equipment | 23 | €344 | €222 | -€121 | -35.3% |
| Furniture and vehicles | 24 | €44 | - | -€44 | |
| Current assets | 29/58 | €92,644 | €109,951 | +€17,307 | +18.7% |
| Stocks and contracts in progress | 3 | €15,192 | €10,031 | -€5,161 | -34.0% |
| Stocks | 30/36 | €15,192 | €10,031 | -€5,161 | -34.0% |
| Amounts receivable within one year | 40/41 | €15,992 | €16,190 | +€198 | +1.2% |
| Trade receivables | 40 | €10,534 | €12,150 | +€1,617 | +15.3% |
| Other amounts receivable | 41 | €5,458 | €4,040 | -€1,419 | -26.0% |
| Cash at bank and in hand | 54/58 | €61,460 | €83,730 | +€22,270 | +36.2% |
| Total equity and liabilities | 10/49 | €283,198 | €290,346 | +€7,149 | +2.5% |
| Equity | 10/15 | €272,429 | €274,157 | +€1,727 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,913 | €243,913 | = | 0.0% |
| Distributable reserves | 133 | €243,913 | €243,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,917 | €11,644 | +€1,727 | +17.4% |
| Amounts payable | 17/49 | €10,768 | €16,190 | +€5,421 | +50.3% |
| Amounts payable within one year | 42/48 | €10,768 | €14,713 | +€3,945 | +36.6% |
| Trade debts | 44 | €638 | €5,944 | +€5,306 | +831.5% |
| Suppliers | 440/4 | €638 | €5,944 | +€5,306 | +831.5% |
| Taxes, remuneration and social security | 45 | - | €2,025 | +€2,025 | |
| Taxes | 450/3 | - | €2,025 | +€2,025 | |
| Other amounts payable | 47/48 | €10,130 | €6,743 | -€3,387 | -33.4% |
| Accrued charges and deferred income | 492/3 | - | €1,476 | +€1,476 | |
| Non-recurring operating income | 76A | €23 | €104 | +€81 | +356.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,662 | €10,158 | -€504 | -4.7% |
| Other operating charges | 640/8 | €4,965 | €1,823 | -€3,142 | -63.3% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | -€181 | €13,443 | +€13,623 | |
| Operating profit (loss) | 9901 | -€15,808 | €1,461 | +€17,269 | |
| Financial income | 75/76B | €359 | €351 | -€8 | -2.3% |
| Recurring financial income | 75 | €359 | €351 | -€8 | -2.3% |
| Financial charges | 65/66B | €65 | €84 | +€19 | +29.3% |
| Recurring financial charges | 65 | €65 | €84 | +€19 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,514 | €1,727 | +€17,241 | |
| Profit (loss) for the period | 9904 | -€15,514 | €1,727 | +€17,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,514 | €1,727 | +€17,241 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.