Pro H2: 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 H2
Largest movements
- Receivables within one year +€44,893
up €44,893 (+231%), from €19,424 to €64,317
- Deferred charges and accrued income -€12,070
down €12,070 (-89.7%), from €13,452 to €1,382
- Cash +€4,974
up €4,974 (+6.8%), from €73,255 to €78,230
mainly Net result for the year (+€93,784) and Tax, wage and social debts (+€22,314)
- Tax, wage and social debts +€22,314
up €22,314 (+84.3%), from €26,458 to €48,772
of which Taxes: +€25,064
- Other debts +€19,224
up €19,224 (+28.0%), from €68,611 to €87,836
- Reserves -€4,216
down €4,216 (-82.0%), from €5,139 to €923
- Gross operating margin +€19,343
up €19,343 (+18.2%), from €106,448 to €125,791
- Taxes +€6,472
up €6,472 (+28.9%), from €22,367 to €28,840
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 | €106,728 | €144,142 | +€37,414 | +35.1% |
| Fixed assets | 21/28 | €596 | €213 | -€383 | -64.3% |
| Tangible fixed assets | 22/27 | €596 | €213 | -€383 | -64.3% |
| Furniture and vehicles | 24 | €596 | €213 | -€383 | -64.3% |
| Current assets | 29/58 | €106,132 | €143,929 | +€37,798 | +35.6% |
| Amounts receivable within one year | 40/41 | €19,424 | €64,317 | +€44,893 | +231% |
| Trade receivables | 40 | €19,424 | €64,317 | +€44,893 | +231% |
| Cash at bank and in hand | 54/58 | €73,255 | €78,230 | +€4,974 | +6.8% |
| Deferred charges and accrued income | 490/1 | €13,452 | €1,382 | -€12,070 | -89.7% |
| Total equity and liabilities | 10/49 | €106,728 | €144,142 | +€37,414 | +35.1% |
| Equity | 10/15 | €10,139 | €5,923 | -€4,216 | -41.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,139 | €923 | -€4,216 | -82.0% |
| Distributable reserves | 133 | €5,139 | €923 | -€4,216 | -82.0% |
| Amounts payable | 17/49 | €96,589 | €138,219 | +€41,630 | +43.1% |
| Amounts payable within one year | 42/48 | €95,177 | €136,734 | +€41,557 | +43.7% |
| Trade debts | 44 | €108 | €126 | +€18 | +16.9% |
| Suppliers | 440/4 | €108 | €126 | +€18 | +16.9% |
| Taxes, remuneration and social security | 45 | €26,458 | €48,772 | +€22,314 | +84.3% |
| Taxes | 450/3 | €23,708 | €48,772 | +€25,064 | +106% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €68,611 | €87,836 | +€19,224 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,412 | €1,485 | +€73 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718 | €383 | -€334 | -46.6% |
| Other operating charges | 640/8 | €1,050 | €897 | -€153 | -14.6% |
| Gross operating margin | 9900 | €106,448 | €125,791 | +€19,343 | +18.2% |
| Operating profit (loss) | 9901 | €104,680 | €124,511 | +€19,831 | +18.9% |
| Financial charges | 65/66B | €800 | €1,887 | +€1,087 | +136% |
| Recurring financial charges | 65 | €800 | €1,887 | +€1,087 | +136% |
| Profit (loss) for the period before taxes | 9903 | €103,880 | €122,624 | +€18,744 | +18.0% |
| Income taxes | 67/77 | €22,367 | €28,840 | +€6,472 | +28.9% |
| Profit (loss) for the period | 9904 | €81,513 | €93,784 | +€12,271 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,513 | €93,784 | +€12,271 | +15.1% |
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 13 October 2026 via checked.be.