PRO-ENGINEERING: 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-ENGINEERING
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€139,425
up €139,425 (+224%), from €62,361 to €201,785
mainly Current investments (+€150,000) and Depreciation (+€71,249)
- Tangible fixed assets -€56,551
down €56,551 (-6.3%), from €891,171 to €834,620
of which Land and buildings: -€42,991
- Receivables within one year +€20,629
up €20,629 (+77.4%), from €26,636 to €47,265
of which Trade receivables: +€19,224
- Stocks and contracts +€14,444
up €14,444 (+74.1%), from €19,499 to €33,942
- Debts after one year -€52,020
down €52,020 (-9.3%), from €558,188 to €506,167
of which Financial debts: -€52,020
- Other debts +€19,693
up €19,693 (+12.9%), from €153,207 to €172,900
- Reserves -€18,188
down €18,188 (-5.4%), from €336,157 to €317,969
of which Distributable reserves: -€18,188
- Gross operating margin -€77,849
down €77,849 (-47.7%), from €163,305 to €85,456
- Taxes -€14,521
down €14,521 (-99.1%), from €14,652 to €131
- Financial income +€4,078
up €4,078 (+744%), from €548 to €4,626
- Depreciation -€2,141
down €2,141 (-2.9%), from €73,390 to €71,249
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 | €1,157,244 | €1,120,953 | -€36,291 | -3.1% |
| Fixed assets | 21/28 | €891,713 | €834,620 | -€57,093 | -6.4% |
| Intangible fixed assets | 21 | €542 | - | -€542 | |
| Tangible fixed assets | 22/27 | €891,171 | €834,620 | -€56,551 | -6.3% |
| Land and buildings | 22 | €823,476 | €780,485 | -€42,991 | -5.2% |
| Plant, machinery and equipment | 23 | €30,560 | €32,731 | +€2,170 | +7.1% |
| Furniture and vehicles | 24 | €30,177 | €16,072 | -€14,106 | -46.7% |
| Other tangible fixed assets | 26 | €6,957 | €5,332 | -€1,625 | -23.4% |
| Current assets | 29/58 | €265,531 | €286,333 | +€20,802 | +7.8% |
| Stocks and contracts in progress | 3 | €19,499 | €33,942 | +€14,444 | +74.1% |
| Stocks | 30/36 | €19,499 | €33,942 | +€14,444 | +74.1% |
| Amounts receivable within one year | 40/41 | €26,636 | €47,265 | +€20,629 | +77.4% |
| Trade receivables | 40 | €18,598 | €37,822 | +€19,224 | +103% |
| Other amounts receivable | 41 | €8,038 | €9,442 | +€1,405 | +17.5% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €62,361 | €201,785 | +€139,425 | +224% |
| Deferred charges and accrued income | 490/1 | €7,036 | €3,341 | -€3,695 | -52.5% |
| Total equity and liabilities | 10/49 | €1,157,244 | €1,120,953 | -€36,291 | -3.1% |
| Equity | 10/15 | €354,757 | €336,569 | -€18,188 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €336,157 | €317,969 | -€18,188 | -5.4% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €317,407 | €299,219 | -€18,188 | -5.7% |
| Amounts payable | 17/49 | €802,488 | €784,385 | -€18,103 | -2.3% |
| Amounts payable after more than one year | 17 | €558,188 | €506,167 | -€52,020 | -9.3% |
| Financial debts | 170/4 | €555,038 | €503,017 | -€52,020 | -9.4% |
| Other amounts payable | 178/9 | €3,150 | €3,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €233,385 | €265,545 | +€32,160 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €52,624 | €52,020 | -€604 | -1.1% |
| Trade debts | 44 | €27,554 | €38,299 | +€10,746 | +39.0% |
| Suppliers | 440/4 | €27,554 | €38,299 | +€10,746 | +39.0% |
| Taxes, remuneration and social security | 45 | - | €2,325 | +€2,325 | |
| Taxes | 450/3 | - | €2,325 | +€2,325 | |
| Other amounts payable | 47/48 | €153,207 | €172,900 | +€19,693 | +12.9% |
| Accrued charges and deferred income | 492/3 | €10,915 | €12,673 | +€1,757 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,390 | €71,249 | -€2,141 | -2.9% |
| Other operating charges | 640/8 | €7,654 | €6,560 | -€1,094 | -14.3% |
| Gross operating margin | 9900 | €163,305 | €85,456 | -€77,849 | -47.7% |
| Operating profit (loss) | 9901 | €82,261 | €7,647 | -€74,614 | -90.7% |
| Financial income | 75/76B | €548 | €4,626 | +€4,078 | +744% |
| Recurring financial income | 75 | €548 | €4,626 | +€4,078 | +744% |
| Financial charges | 65/66B | €29,801 | €30,330 | +€529 | +1.8% |
| Recurring financial charges | 65 | €29,801 | €30,330 | +€529 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €53,008 | -€18,057 | -€71,064 | |
| Income taxes | 67/77 | €14,652 | €131 | -€14,521 | -99.1% |
| Profit (loss) for the period | 9904 | €38,355 | -€18,188 | -€56,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,355 | -€18,188 | -€56,543 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.