PRO-IDEA: 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-IDEA
Largest movements
- Receivables within one year +€837
new in 2025: €837
- Cash +€620
up €620 (+42.3%), from €1,467 to €2,087
mainly Net result for the year (+€3,131)
- Profit (loss) carried forward +€3,131
up €3,131 (+1.0%), from -€312,595 to -€309,464
- Other debts -€1,674
no longer reported in 2025 (was €1,674)
- Other operating charges +€3,209
up €3,209 (+489.2%), from €656 to €3,865
- Depreciation -€2,815
no longer reported in 2025 (was €2,815)
- Gross operating margin +€1,811
up €1,811 (+32.0%), from €5,659 to €7,470
- Turnover +€1,200
up €1,200 (+16.7%), from €7,200 to €8,400
- Purchases and services -€610
down €610 (-39.6%), from €1,540 to €930
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 | €25,802 | €27,259 | +€1,457 | +5.6% |
| Fixed assets | 21/28 | €24,335 | €24,335 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,335 | €24,335 | = | 0.0% |
| Land and buildings | 22 | €24,335 | €24,335 | = | 0.0% |
| Current assets | 29/58 | €1,467 | €2,924 | +€1,457 | +99.3% |
| Amounts receivable within one year | 40/41 | - | €837 | +€837 | |
| Other amounts receivable | 41 | - | €837 | +€837 | |
| Cash at bank and in hand | 54/58 | €1,467 | €2,087 | +€620 | +42.3% |
| Total equity and liabilities | 10/49 | €25,802 | €27,259 | +€1,457 | +5.6% |
| Equity | 10/15 | €24,128 | €27,259 | +€3,131 | +13.0% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Capital | 10 | €330,000 | €330,000 | = | 0.0% |
| Issued capital | 100 | €330,000 | €330,000 | = | 0.0% |
| Reserves | 13 | €6,723 | €6,723 | = | 0.0% |
| Distributable reserves | 133 | €6,723 | €6,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€312,595 | -€309,464 | +€3,131 | +1.0% |
| Amounts payable | 17/49 | €1,674 | - | -€1,674 | |
| Amounts payable within one year | 42/48 | €1,674 | - | -€1,674 | |
| Other amounts payable | 47/48 | €1,674 | - | -€1,674 | |
| Turnover | 70 | €7,200 | €8,400 | +€1,200 | +16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,540 | €930 | -€610 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,815 | - | -€2,815 | |
| Other operating charges | 640/8 | €656 | €3,865 | +€3,209 | +489.2% |
| Gross operating margin | 9900 | €5,659 | €7,470 | +€1,811 | +32.0% |
| Operating profit (loss) | 9901 | €2,188 | €3,605 | +€1,417 | +64.8% |
| Financial charges | 65/66B | €344 | €80 | -€264 | -76.7% |
| Recurring financial charges | 65 | €344 | €80 | -€264 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €1,844 | €3,525 | +€1,681 | +91.2% |
| Income taxes | 67/77 | - | €394 | +€394 | |
| Profit (loss) for the period | 9904 | €1,844 | €3,131 | +€1,287 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,844 | €3,131 | +€1,287 | +69.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.