PRO FLOW+: 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 FLOW+
Largest movements
- Receivables within one year +€25,843
up €25,843 (+114.2%), from €22,622 to €48,466
of which Trade receivables: +€36,085
- Deferred charges and accrued income -€21,113
down €21,113 (-92.3%), from €22,872 to €1,759
- Cash +€9,912
up €9,912 (+36.5%), from €27,156 to €37,069
mainly Deferred charges and accrued income (+€21,113) and Other debts (+€10,330)
- Tangible fixed assets +€7,737
up €7,737 (+44.0%), from €17,576 to €25,313
of which Land and buildings: +€8,625
- Stocks and contracts +€2,972
up €2,972 (+21.8%), from €13,645 to €16,617
- Other debts +€10,330
up €10,330 (+137.7%), from €7,500 to €17,830
- Trade debts +€7,067
up €7,067 (+25.4%), from €27,845 to €34,912
- Reserves +€5,309
up €5,309 (+10.8%), from €49,359 to €54,668
- Gross operating margin -€10,480
down €10,480 (-37.8%), from €27,710 to €17,230
- Taxes -€3,583
down €3,583 (-56.1%), from €6,388 to €2,805
- Financial income -€2,064
down €2,064 (-99.6%), from €2,072 to €8
- Financial charges +€1,974
up €1,974 (+833.1%), from €237 to €2,211
of which Non-recurring financial charges: +€2,000
- Depreciation +€1,895
up €1,895 (+52.7%), from €3,594 to €5,489
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 | €111,590 | €134,348 | +€22,759 | +20.4% |
| Fixed assets | 21/28 | €25,293 | €30,438 | +€5,144 | +20.3% |
| Intangible fixed assets | 21 | €6,269 | €3,676 | -€2,593 | -41.4% |
| Tangible fixed assets | 22/27 | €17,576 | €25,313 | +€7,737 | +44.0% |
| Land and buildings | 22 | €15,545 | €24,171 | +€8,625 | +55.5% |
| Furniture and vehicles | 24 | €2,031 | €1,143 | -€888 | -43.7% |
| Financial fixed assets | 28 | €1,448 | €1,448 | = | 0.0% |
| Current assets | 29/58 | €86,296 | €103,911 | +€17,615 | +20.4% |
| Stocks and contracts in progress | 3 | €13,645 | €16,617 | +€2,972 | +21.8% |
| Stocks | 30/36 | €13,645 | €16,617 | +€2,972 | +21.8% |
| Amounts receivable within one year | 40/41 | €22,622 | €48,466 | +€25,843 | +114.2% |
| Trade receivables | 40 | €11,607 | €47,691 | +€36,085 | +310.9% |
| Other amounts receivable | 41 | €11,016 | €774 | -€10,241 | -93.0% |
| Cash at bank and in hand | 54/58 | €27,156 | €37,069 | +€9,912 | +36.5% |
| Deferred charges and accrued income | 490/1 | €22,872 | €1,759 | -€21,113 | -92.3% |
| Total equity and liabilities | 10/49 | €111,590 | €134,348 | +€22,759 | +20.4% |
| Equity | 10/15 | €61,759 | €67,068 | +€5,309 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,359 | €54,668 | +€5,309 | +10.8% |
| Distributable reserves | 133 | €49,359 | €54,668 | +€5,309 | +10.8% |
| Amounts payable | 17/49 | €49,831 | €67,280 | +€17,449 | +35.0% |
| Amounts payable within one year | 42/48 | €49,831 | €67,280 | +€17,449 | +35.0% |
| Trade debts | 44 | €27,845 | €34,912 | +€7,067 | +25.4% |
| Suppliers | 440/4 | €27,845 | €34,912 | +€7,067 | +25.4% |
| Taxes, remuneration and social security | 45 | €14,486 | €14,538 | +€53 | +0.4% |
| Taxes | 450/3 | €14,486 | €14,538 | +€53 | +0.4% |
| Other amounts payable | 47/48 | €7,500 | €17,830 | +€10,330 | +137.7% |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,594 | €5,489 | +€1,895 | +52.7% |
| Other operating charges | 640/8 | €2,238 | €1,425 | -€813 | -36.3% |
| Gross operating margin | 9900 | €27,710 | €17,230 | -€10,480 | -37.8% |
| Operating profit (loss) | 9901 | €21,878 | €10,317 | -€11,561 | -52.8% |
| Financial income | 75/76B | €2,072 | €8 | -€2,064 | -99.6% |
| Recurring financial income | 75 | €2,072 | €8 | -€2,064 | -99.6% |
| Financial charges | 65/66B | €237 | €2,211 | +€1,974 | +833.1% |
| Recurring financial charges | 65 | €237 | €211 | -€26 | -11.1% |
| Non-recurring financial charges | 66B | - | €2,000 | +€2,000 | |
| Profit (loss) for the period before taxes | 9903 | €23,713 | €8,114 | -€15,599 | -65.8% |
| Income taxes | 67/77 | €6,388 | €2,805 | -€3,583 | -56.1% |
| Profit (loss) for the period | 9904 | €17,325 | €5,309 | -€12,016 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,325 | €5,309 | -€12,016 | -69.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.