PRO FIRMUS: 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 FIRMUS
Largest movements
- Receivables within one year +€20,108
up €20,108 (+94.2%), from €21,337 to €41,445
of which Trade receivables: +€22,260
- Cash -€16,408
down €16,408 (-57.2%), from €28,709 to €12,301
mainly Receivables within one year (-€20,108) and Tax, wage and social debts (-€14,783)
- Tax, wage and social debts -€14,783
down €14,783 (-64.6%), from €22,888 to €8,106
of which Remuneration and social security: -€17,965
- Profit (loss) carried forward +€12,167
up €12,167, from -€9,538 to €2,628
- Other debts +€8,357
up €8,357 (+135%), from €6,204 to €14,561
- Trade debts -€2,092
down €2,092 (-100%), from €2,092 to €0
- Staff costs -€34,030
down €34,030 (-66.1%), from €51,504 to €17,473
- Purchases and services +€31,406
new in 2025: €31,406
- Gross operating margin -€26,428
down €26,428 (-42.1%), from €62,766 to €36,338
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 | €50,096 | €53,745 | +€3,649 | +7.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €50 | €0 | -€50 | -100% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €50,046 | €53,745 | +€3,699 | +7.4% |
| Amounts receivable within one year | 40/41 | €21,337 | €41,445 | +€20,108 | +94.2% |
| Trade receivables | 40 | €19,185 | €41,445 | +€22,260 | +116% |
| Other amounts receivable | 41 | €2,152 | €0 | -€2,152 | -100% |
| Cash at bank and in hand | 54/58 | €28,709 | €12,301 | -€16,408 | -57.2% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €50,096 | €53,745 | +€3,649 | +7.3% |
| Equity | 10/15 | €18,912 | €31,078 | +€12,167 | +64.3% |
| Contributions | 10/11 | €28,450 | €28,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,538 | €2,628 | +€12,167 | |
| Amounts payable | 17/49 | €31,184 | €22,667 | -€8,517 | -27.3% |
| Amounts payable within one year | 42/48 | €31,184 | €22,667 | -€8,517 | -27.3% |
| Trade debts | 44 | €2,092 | €0 | -€2,092 | -100% |
| Suppliers | 440/4 | €2,092 | €0 | -€2,092 | -100% |
| Taxes, remuneration and social security | 45 | €22,888 | €8,106 | -€14,783 | -64.6% |
| Taxes | 450/3 | €3,982 | €7,164 | +€3,182 | +79.9% |
| Remuneration and social security | 454/9 | €18,907 | €942 | -€17,965 | -95.0% |
| Other amounts payable | 47/48 | €6,204 | €14,561 | +€8,357 | +135% |
| Non-recurring operating income | 76A | €0 | €1,744 | +€1,744 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €31,406 | +€31,406 | |
| Remuneration, social security and pensions | 62 | €51,504 | €17,473 | -€34,030 | -66.1% |
| Other operating charges | 640/8 | €348 | €502 | +€154 | +44.3% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €62,766 | €36,338 | -€26,428 | -42.1% |
| Operating profit (loss) | 9901 | €10,915 | €18,363 | +€7,449 | +68.2% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €144 | €192 | +€48 | +32.9% |
| Recurring financial charges | 65 | €144 | €192 | +€48 | +32.9% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €10,770 | €18,171 | +€7,401 | +68.7% |
| Income taxes | 67/77 | €457 | €5 | -€452 | -99.0% |
| Profit (loss) for the period | 9904 | €10,313 | €18,167 | +€7,853 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,313 | €18,167 | +€7,853 | +76.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.