PRO & FIXIT: 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 & FIXIT
Largest movements
- Tangible fixed assets -€8,746
down €8,746 (-31.1%), from €28,099 to €19,353
of which Plant, machinery and equipment: -€4,984
- Receivables within one year +€4,611
up €4,611 (+91.0%), from €5,066 to €9,677
of which Trade receivables: +€4,607
- Deferred charges and accrued income -€3,383
down €3,383 (-60.1%), from €5,631 to €2,248
- Cash +€2,293
up €2,293 (+75.2%), from €3,051 to €5,345
mainly Depreciation (+€11,719) and Trade debts (+€4,223)
- Other debts -€8,920
down €8,920 (-20.2%), from €44,159 to €35,239
- Trade debts +€4,223
up €4,223 (+208%), from €2,032 to €6,255
- Gross operating margin +€7,731
up €7,731 (+174%), from €4,439 to €12,169
- Depreciation -€227
down €227 (-1.9%), from €11,946 to €11,719
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 | €41,847 | €36,622 | -€5,225 | -12.5% |
| Fixed assets | 21/28 | €28,099 | €19,353 | -€8,746 | -31.1% |
| Tangible fixed assets | 22/27 | €28,099 | €19,353 | -€8,746 | -31.1% |
| Plant, machinery and equipment | 23 | €18,564 | €13,580 | -€4,984 | -26.8% |
| Furniture and vehicles | 24 | €9,535 | €5,773 | -€3,762 | -39.5% |
| Current assets | 29/58 | €13,748 | €17,269 | +€3,521 | +25.6% |
| Amounts receivable within one year | 40/41 | €5,066 | €9,677 | +€4,611 | +91.0% |
| Trade receivables | 40 | €5,060 | €9,667 | +€4,607 | +91.0% |
| Other amounts receivable | 41 | €6 | €10 | +€4 | +75.4% |
| Cash at bank and in hand | 54/58 | €3,051 | €5,345 | +€2,293 | +75.2% |
| Deferred charges and accrued income | 490/1 | €5,631 | €2,248 | -€3,383 | -60.1% |
| Total equity and liabilities | 10/49 | €41,847 | €36,622 | -€5,225 | -12.5% |
| Equity | 10/15 | -€5,299 | -€5,591 | -€292 | -5.5% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,599 | -€5,891 | -€292 | -5.2% |
| Amounts payable | 17/49 | €47,147 | €42,213 | -€4,933 | -10.5% |
| Amounts payable within one year | 42/48 | €47,147 | €42,213 | -€4,933 | -10.5% |
| Trade debts | 44 | €2,032 | €6,255 | +€4,223 | +208% |
| Suppliers | 440/4 | €2,032 | €6,255 | +€4,223 | +208% |
| Taxes, remuneration and social security | 45 | €955 | €719 | -€237 | -24.8% |
| Taxes | 450/3 | €955 | €719 | -€237 | -24.8% |
| Other amounts payable | 47/48 | €44,159 | €35,239 | -€8,920 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,946 | €11,719 | -€227 | -1.9% |
| Other operating charges | 640/8 | €716 | €640 | -€77 | -10.7% |
| Gross operating margin | 9900 | €4,439 | €12,169 | +€7,731 | +174% |
| Operating profit (loss) | 9901 | -€8,224 | -€190 | +€8,034 | +97.7% |
| Financial income | 75/76B | €26 | €14 | -€11 | -43.5% |
| Recurring financial income | 75 | €26 | €14 | -€11 | -43.5% |
| Financial charges | 65/66B | €86 | €116 | +€31 | +35.9% |
| Recurring financial charges | 65 | €86 | €116 | +€31 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,284 | -€292 | +€7,992 | +96.5% |
| Profit (loss) for the period | 9904 | -€8,284 | -€292 | +€7,992 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,284 | -€292 | +€7,992 | +96.5% |
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 14 October 2026 via checked.be.