PRO GROUP: 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 GROUP
Largest movements
- Tangible fixed assets -€11,006
down €11,006 (-63.7%), from €17,288 to €6,283
of which Furniture and vehicles: -€12,586
- Cash -€5,919
down €5,919 (-73.9%), from €8,012 to €2,092
mainly Net result for the year (-€17,787) and Trade debts (-€10,015)
- Receivables within one year +€2,171
up €2,171 (+2.6%), from €84,842 to €87,013
of which Trade receivables: +€2,162
- Deferred charges and accrued income -€1,505
down €1,505 (-48.6%), from €3,094 to €1,589
- Profit (loss) carried forward -€17,793
down €17,793 (-32.3%), from €55,099 to €37,306
- Trade debts -€10,015
down €10,015 (-37.1%), from €27,013 to €16,999
- Tax, wage and social debts +€9,046
up €9,046 (+42.3%), from €21,383 to €30,428
of which Remuneration and social security: +€7,200
- Accrued charges and deferred income +€3,960
up €3,960 (+633.6%), from €625 to €4,585
- Debts after one year -€1,457
down €1,457 (-50.0%), from €2,916 to €1,459
- Gross operating margin -€76,075
down €76,075, from €67,614 to -€8,461
- Taxes -€16,669
down €16,669 (-98.6%), from €16,903 to €234
- Other operating charges +€2,713
up €2,713 (+171.5%), from €1,582 to €4,295
- Depreciation -€1,440
down €1,440 (-25.5%), from €5,643 to €4,203
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 | €113,236 | €96,976 | -€16,259 | -14.4% |
| Fixed assets | 21/28 | €17,288 | €6,283 | -€11,006 | -63.7% |
| Tangible fixed assets | 22/27 | €17,288 | €6,283 | -€11,006 | -63.7% |
| Plant, machinery and equipment | 23 | €1,159 | €2,739 | +€1,580 | +136.4% |
| Furniture and vehicles | 24 | €16,130 | €3,544 | -€12,586 | -78.0% |
| Current assets | 29/58 | €95,947 | €90,694 | -€5,253 | -5.5% |
| Amounts receivable within one year | 40/41 | €84,842 | €87,013 | +€2,171 | +2.6% |
| Trade receivables | 40 | €46,567 | €48,729 | +€2,162 | +4.6% |
| Other amounts receivable | 41 | €38,274 | €38,283 | +€9 | 0.0% |
| Cash at bank and in hand | 54/58 | €8,012 | €2,092 | -€5,919 | -73.9% |
| Deferred charges and accrued income | 490/1 | €3,094 | €1,589 | -€1,505 | -48.6% |
| Total equity and liabilities | 10/49 | €113,236 | €96,976 | -€16,259 | -14.4% |
| Equity | 10/15 | €61,299 | €43,506 | -€17,793 | -29.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,099 | €37,306 | -€17,793 | -32.3% |
| Amounts payable | 17/49 | €51,937 | €53,471 | +€1,534 | +3.0% |
| Amounts payable after more than one year | 17 | €2,916 | €1,459 | -€1,457 | -50.0% |
| Other amounts payable | 178/9 | €2,916 | €1,459 | -€1,457 | -50.0% |
| Amounts payable within one year | 42/48 | €48,396 | €47,427 | -€969 | -2.0% |
| Trade debts | 44 | €27,013 | €16,999 | -€10,015 | -37.1% |
| Suppliers | 440/4 | €27,013 | €16,999 | -€10,015 | -37.1% |
| Taxes, remuneration and social security | 45 | €21,383 | €30,428 | +€9,046 | +42.3% |
| Taxes | 450/3 | €18,583 | €20,428 | +€1,846 | +9.9% |
| Remuneration and social security | 454/9 | €2,800 | €10,000 | +€7,200 | +257.1% |
| Accrued charges and deferred income | 492/3 | €625 | €4,585 | +€3,960 | +633.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,643 | €4,203 | -€1,440 | -25.5% |
| Other operating charges | 640/8 | €1,582 | €4,295 | +€2,713 | +171.5% |
| Non-recurring operating charges | 66A | €1,286 | €320 | -€966 | -75.1% |
| Gross operating margin | 9900 | €67,614 | -€8,461 | -€76,075 | |
| Operating profit (loss) | 9901 | €59,103 | -€17,279 | -€76,382 | |
| Financial income | 75/76B | €258 | €295 | +€37 | +14.4% |
| Recurring financial income | 75 | €258 | €295 | +€37 | +14.4% |
| Financial charges | 65/66B | €599 | €569 | -€30 | -5.0% |
| Recurring financial charges | 65 | €599 | €569 | -€30 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €58,762 | -€17,553 | -€76,315 | |
| Income taxes | 67/77 | €16,903 | €234 | -€16,669 | -98.6% |
| Profit (loss) for the period | 9904 | €41,859 | -€17,787 | -€59,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,859 | -€17,787 | -€59,646 |
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 9 October 2026 via checked.be.