PRO Development: 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 Development
Largest movements
- Receivables within one year +€16,271
up €16,271 (+5.1%), from €319,083 to €335,353
of which Other amounts receivable: +€16,988
- Cash -€3,668
down €3,668 (-64.2%), from €5,717 to €2,049
mainly Receivables within one year (-€16,271) and Other debts (-€508)
- Profit (loss) carried forward +€12,737
up €12,737, from -€6,200 to €6,537
- Gross operating margin +€28,554
up €28,554, from -€15,251 to €13,303
- Financial income +€10,272
up €10,272 (+671.3%), from €1,530 to €11,802
- Financial charges +€9,330
up €9,330 (+1069.5%), from €872 to €10,202
- Depreciation -€353
down €353 (-66.7%), from €530 to €177
- Other operating charges -€230
down €230 (-10.4%), from €2,220 to €1,990
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 | €336,976 | €349,402 | +€12,426 | +3.7% |
| Fixed assets | 21/28 | €177 | - | -€177 | |
| Tangible fixed assets | 22/27 | €177 | - | -€177 | |
| Furniture and vehicles | 24 | €177 | - | -€177 | |
| Current assets | 29/58 | €336,799 | €349,402 | +€12,603 | +3.7% |
| Stocks and contracts in progress | 3 | €12,000 | €12,000 | = | 0.0% |
| Stocks | 30/36 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €319,083 | €335,353 | +€16,271 | +5.1% |
| Trade receivables | 40 | €718 | - | -€718 | |
| Other amounts receivable | 41 | €318,365 | €335,353 | +€16,988 | +5.3% |
| Cash at bank and in hand | 54/58 | €5,717 | €2,049 | -€3,668 | -64.2% |
| Total equity and liabilities | 10/49 | €336,976 | €349,402 | +€12,426 | +3.7% |
| Equity | 10/15 | €55,800 | €68,537 | +€12,737 | +22.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,200 | €6,537 | +€12,737 | |
| Amounts payable | 17/49 | €281,176 | €280,865 | -€311 | -0.1% |
| Amounts payable within one year | 42/48 | €281,176 | €280,865 | -€311 | -0.1% |
| Financial debts | 43 | €230,000 | €230,000 | = | 0.0% |
| Credit institutions | 430/8 | €230,000 | €230,000 | = | 0.0% |
| Trade debts | 44 | €2,661 | €2,858 | +€197 | +7.4% |
| Suppliers | 440/4 | €2,661 | €2,858 | +€197 | +7.4% |
| Taxes, remuneration and social security | 45 | €6,919 | €6,919 | = | 0.0% |
| Taxes | 450/3 | €6,919 | €6,919 | = | 0.0% |
| Other amounts payable | 47/48 | €41,596 | €41,088 | -€508 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €177 | -€353 | -66.7% |
| Other operating charges | 640/8 | €2,220 | €1,990 | -€230 | -10.4% |
| Gross operating margin | 9900 | -€15,251 | €13,303 | +€28,554 | |
| Operating profit (loss) | 9901 | -€18,001 | €11,137 | +€29,138 | |
| Financial income | 75/76B | €1,530 | €11,802 | +€10,272 | +671.3% |
| Recurring financial income | 75 | €1,530 | €11,802 | +€10,272 | +671.3% |
| Financial charges | 65/66B | €872 | €10,202 | +€9,330 | +1069.5% |
| Recurring financial charges | 65 | €872 | €10,202 | +€9,330 | +1069.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,343 | €12,737 | +€30,080 | |
| Profit (loss) for the period | 9904 | -€17,343 | €12,737 | +€30,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,343 | €12,737 | +€30,080 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.