Pro-Frame: 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-Frame
Largest movements
- Receivables within one year +€156,845
up €156,845 (+232%), from €67,742 to €224,586
of which Trade receivables: +€149,936
- Stocks and contracts -€45,153
down €45,153 (-75.7%), from €59,650 to €14,497
of which Contracts in progress: -€42,098
- Cash -€32,341
down €32,341 (-34.7%), from €93,210 to €60,869
mainly Receivables within one year (-€156,845) and Current portion of long-term debt (-€2,948)
- Tangible fixed assets -€3,106
no longer reported in 2025 (was €3,106)
- Trade debts +€35,804
up €35,804 (+18.9%), from €189,905 to €225,708
- Advances received +€21,980
new in 2025: €21,980
- Other debts +€9,976
new in 2025: €9,976
- Accrued charges and deferred income +€9,000
new in 2025: €9,000
- Reserves +€4,797
up €4,797 (+23.2%), from €20,673 to €25,470
- Gross operating margin -€5,750
down €5,750 (-9.0%), from €63,591 to €57,841
- Depreciation -€1,845
down €1,845 (-37.3%), from €4,951 to €3,106
- Taxes -€1,231
down €1,231 (-34.1%), from €3,607 to €2,377
- Staff costs +€1,059
up €1,059 (+2.3%), from €45,731 to €46,790
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 | €227,994 | €306,885 | +€78,891 | +34.6% |
| Fixed assets | 21/28 | €5,956 | €2,850 | -€3,106 | -52.2% |
| Tangible fixed assets | 22/27 | €3,106 | - | -€3,106 | |
| Furniture and vehicles | 24 | €3,106 | - | -€3,106 | |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €222,038 | €304,035 | +€81,997 | +36.9% |
| Stocks and contracts in progress | 3 | €59,650 | €14,497 | -€45,153 | -75.7% |
| Stocks | 30/36 | €17,552 | €14,497 | -€3,055 | -17.4% |
| Contracts in progress | 37 | €42,098 | - | -€42,098 | |
| Amounts receivable within one year | 40/41 | €67,742 | €224,586 | +€156,845 | +232% |
| Trade receivables | 40 | €37,228 | €187,164 | +€149,936 | +403% |
| Other amounts receivable | 41 | €30,514 | €37,423 | +€6,909 | +22.6% |
| Cash at bank and in hand | 54/58 | €93,210 | €60,869 | -€32,341 | -34.7% |
| Deferred charges and accrued income | 490/1 | €1,436 | €4,082 | +€2,646 | +184% |
| Total equity and liabilities | 10/49 | €227,994 | €306,885 | +€78,891 | +34.6% |
| Equity | 10/15 | €22,673 | €27,470 | +€4,797 | +21.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,673 | €25,470 | +€4,797 | +23.2% |
| Distributable reserves | 133 | €20,673 | €25,470 | +€4,797 | +23.2% |
| Amounts payable | 17/49 | €205,321 | €279,415 | +€74,094 | +36.1% |
| Amounts payable within one year | 42/48 | €205,321 | €270,415 | +€65,094 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €2,948 | - | -€2,948 | |
| Trade debts | 44 | €189,905 | €225,708 | +€35,804 | +18.9% |
| Suppliers | 440/4 | €189,905 | €225,708 | +€35,804 | +18.9% |
| Advances received on contracts in progress | 46 | - | €21,980 | +€21,980 | |
| Taxes, remuneration and social security | 45 | €12,468 | €12,751 | +€283 | +2.3% |
| Taxes | 450/3 | €2,440 | €2,377 | -€63 | -2.6% |
| Remuneration and social security | 454/9 | €10,028 | €10,374 | +€346 | +3.5% |
| Other amounts payable | 47/48 | - | €9,976 | +€9,976 | |
| Accrued charges and deferred income | 492/3 | - | €9,000 | +€9,000 | |
| Remuneration, social security and pensions | 62 | €45,731 | €46,790 | +€1,059 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,951 | €3,106 | -€1,845 | -37.3% |
| Other operating charges | 640/8 | €305 | €446 | +€141 | +46.0% |
| Gross operating margin | 9900 | €63,591 | €57,841 | -€5,750 | -9.0% |
| Operating profit (loss) | 9901 | €12,604 | €7,498 | -€5,105 | -40.5% |
| Financial income | 75/76B | €73 | €10 | -€64 | -86.7% |
| Recurring financial income | 75 | €73 | €10 | -€64 | -86.7% |
| Financial charges | 65/66B | €358 | €335 | -€24 | -6.6% |
| Recurring financial charges | 65 | €358 | €335 | -€24 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €12,318 | €7,173 | -€5,145 | -41.8% |
| Income taxes | 67/77 | €3,607 | €2,377 | -€1,231 | -34.1% |
| Profit (loss) for the period | 9904 | €8,711 | €4,797 | -€3,914 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,711 | €4,797 | -€3,914 | -44.9% |
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 13 October 2026 via checked.be.