PRO ELY: 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 ELY
Largest movements
- Receivables within one year +€367,537
up €367,537 (+186.2%), from €197,419 to €564,956
of which Trade receivables: +€413,188
- Cash +€12,439
up €12,439 (+259.2%), from €4,798 to €17,237
mainly Trade debts (+€370,366) and Depreciation (+€20,825)
- Tangible fixed assets -€9,885
down €9,885 (-21.7%), from €45,455 to €35,570
of which Furniture and vehicles: -€8,759
- Deferred charges and accrued income -€6,335
down €6,335 (-94.2%), from €6,724 to €388
- Trade debts +€370,366
up €370,366 (+327.6%), from €113,064 to €483,430
- Advances received +€13,692
up €13,692 (+84.0%), from €16,308 to €30,000
- Debts after one year -€10,604
down €10,604 (-79.2%), from €13,392 to €2,788
- Tax, wage and social debts -€8,415
down €8,415 (-31.8%), from €26,420 to €18,005
of which Remuneration and social security: -€11,061
- Other debts -€7,500
no longer reported in 2025 (was €7,500)
- Gross operating margin +€8,159
up €8,159 (+14.7%), from €55,422 to €63,581
- Depreciation +€3,654
up €3,654 (+21.3%), from €17,171 to €20,825
- Taxes +€2,646
up €2,646 (+21.9%), from €12,059 to €14,705
- Financial income -€2,005
down €2,005 (-96.6%), from €2,076 to €71
- Other operating charges +€1,350
up €1,350 (+11.8%), from €11,452 to €12,803
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 | €254,697 | €618,452 | +€363,756 | +142.8% |
| Fixed assets | 21/28 | €45,755 | €35,870 | -€9,885 | -21.6% |
| Tangible fixed assets | 22/27 | €45,455 | €35,570 | -€9,885 | -21.7% |
| Plant, machinery and equipment | 23 | €4,948 | €3,821 | -€1,126 | -22.8% |
| Furniture and vehicles | 24 | €40,508 | €31,749 | -€8,759 | -21.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €208,941 | €582,582 | +€373,641 | +178.8% |
| Amounts receivable within one year | 40/41 | €197,419 | €564,956 | +€367,537 | +186.2% |
| Trade receivables | 40 | €134,084 | €547,272 | +€413,188 | +308.2% |
| Other amounts receivable | 41 | €63,335 | €17,684 | -€45,651 | -72.1% |
| Cash at bank and in hand | 54/58 | €4,798 | €17,237 | +€12,439 | +259.2% |
| Deferred charges and accrued income | 490/1 | €6,724 | €388 | -€6,335 | -94.2% |
| Total equity and liabilities | 10/49 | €254,697 | €618,452 | +€363,756 | +142.8% |
| Equity | 10/15 | €68,235 | €73,625 | +€5,390 | +7.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,235 | €63,625 | +€5,390 | +9.3% |
| Amounts payable | 17/49 | €186,462 | €544,827 | +€358,365 | +192.2% |
| Amounts payable after more than one year | 17 | €13,392 | €2,788 | -€10,604 | -79.2% |
| Financial debts | 170/4 | €13,392 | €2,788 | -€10,604 | -79.2% |
| Amounts payable within one year | 42/48 | €173,070 | €542,039 | +€368,969 | +213.2% |
| Current portion of amounts payable after more than one year | 42 | €9,778 | €10,604 | +€826 | +8.4% |
| Trade debts | 44 | €113,064 | €483,430 | +€370,366 | +327.6% |
| Suppliers | 440/4 | €113,064 | €483,430 | +€370,366 | +327.6% |
| Advances received on contracts in progress | 46 | €16,308 | €30,000 | +€13,692 | +84.0% |
| Taxes, remuneration and social security | 45 | €26,420 | €18,005 | -€8,415 | -31.8% |
| Taxes | 450/3 | €12,059 | €14,705 | +€2,646 | +21.9% |
| Remuneration and social security | 454/9 | €14,361 | €3,300 | -€11,061 | -77.0% |
| Other amounts payable | 47/48 | €7,500 | - | -€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,171 | €20,825 | +€3,654 | +21.3% |
| Other operating charges | 640/8 | €11,452 | €12,803 | +€1,350 | +11.8% |
| Gross operating margin | 9900 | €55,422 | €63,581 | +€8,159 | +14.7% |
| Operating profit (loss) | 9901 | €26,799 | €29,954 | +€3,155 | +11.8% |
| Financial income | 75/76B | €2,076 | €71 | -€2,005 | -96.6% |
| Recurring financial income | 75 | €2,076 | €71 | -€2,005 | -96.6% |
| Financial charges | 65/66B | €9,006 | €9,929 | +€924 | +10.3% |
| Recurring financial charges | 65 | €9,006 | €9,929 | +€924 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €19,869 | €20,096 | +€226 | +1.1% |
| Income taxes | 67/77 | €12,059 | €14,705 | +€2,646 | +21.9% |
| Profit (loss) for the period | 9904 | €7,810 | €5,390 | -€2,420 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,810 | €5,390 | -€2,420 | -31.0% |
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 28 September 2026 via checked.be.