PRO INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€31,527
down €31,527 (-5.8%), from €543,815 to €512,288
- Receivables within one year +€26,462
up €26,462 (+157%), from €16,861 to €43,323
of which Other amounts receivable: +€27,971
- Cash +€14,280
up €14,280 (+57.9%), from €24,669 to €38,948
mainly Net result for the year (+€65,254) and Depreciation (+€31,527)
- Debts after one year -€75,513
down €75,513 (-18.8%), from €401,193 to €325,680
- Reserves +€65,254
up €65,254 (+23.8%), from €274,174 to €339,428
of which Distributable reserves: +€65,254
- Trade debts +€16,108
up €16,108 (+994%), from €1,621 to €17,729
- Financial income +€28,323
up €28,323 (+4,357,355%), from €1 to €28,323
- Gross operating margin +€13,133
up €13,133 (+13.0%), from €100,966 to €114,098
- Taxes +€7,268
up €7,268 (+49.6%), from €14,647 to €21,915
- Financial charges -€1,810
down €1,810 (-11.0%), from €16,443 to €14,634
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 | €819,870 | €829,807 | +€9,937 | +1.2% |
| Fixed assets | 21/28 | €778,340 | €746,813 | -€31,527 | -4.1% |
| Tangible fixed assets | 22/27 | €543,815 | €512,288 | -€31,527 | -5.8% |
| Land and buildings | 22 | €543,815 | €512,288 | -€31,527 | -5.8% |
| Financial fixed assets | 28 | €234,525 | €234,525 | = | 0.0% |
| Current assets | 29/58 | €41,530 | €82,994 | +€41,464 | +99.8% |
| Amounts receivable within one year | 40/41 | €16,861 | €43,323 | +€26,462 | +157% |
| Trade receivables | 40 | €16,508 | €15,000 | -€1,508 | -9.1% |
| Other amounts receivable | 41 | €353 | €28,323 | +€27,971 | +7,929% |
| Cash at bank and in hand | 54/58 | €24,669 | €38,948 | +€14,280 | +57.9% |
| Deferred charges and accrued income | 490/1 | €0 | €722 | +€722 | |
| Total equity and liabilities | 10/49 | €819,870 | €829,807 | +€9,937 | +1.2% |
| Equity | 10/15 | €280,374 | €345,628 | +€65,254 | +23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €274,174 | €339,428 | +€65,254 | +23.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €274,174 | €339,428 | +€65,254 | +23.8% |
| Amounts payable | 17/49 | €539,496 | €484,179 | -€55,317 | -10.3% |
| Amounts payable after more than one year | 17 | €401,193 | €325,680 | -€75,513 | -18.8% |
| Financial debts | 170/4 | €401,193 | €325,680 | -€75,513 | -18.8% |
| Amounts payable within one year | 42/48 | €134,270 | €158,499 | +€24,229 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €73,464 | €75,513 | +€2,049 | +2.8% |
| Trade debts | 44 | €1,621 | €17,729 | +€16,108 | +994% |
| Suppliers | 440/4 | €1,621 | €17,729 | +€16,108 | +994% |
| Taxes, remuneration and social security | 45 | €1,605 | €8,581 | +€6,976 | +435% |
| Taxes | 450/3 | €1,605 | €8,581 | +€6,976 | +435% |
| Other amounts payable | 47/48 | €57,579 | €56,675 | -€904 | -1.6% |
| Accrued charges and deferred income | 492/3 | €4,034 | €0 | -€4,034 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,527 | €31,527 | = | 0.0% |
| Other operating charges | 640/8 | €8,788 | €9,093 | +€305 | +3.5% |
| Gross operating margin | 9900 | €100,966 | €114,098 | +€13,133 | +13.0% |
| Operating profit (loss) | 9901 | €60,651 | €73,479 | +€12,828 | +21.2% |
| Financial income | 75/76B | €1 | €28,323 | +€28,323 | +4,357,355% |
| Recurring financial income | 75 | €1 | €28,323 | +€28,323 | +4,357,355% |
| Financial charges | 65/66B | €16,443 | €14,634 | -€1,810 | -11.0% |
| Recurring financial charges | 65 | €16,443 | €14,634 | -€1,810 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €44,208 | €87,169 | +€42,960 | +97.2% |
| Income taxes | 67/77 | €14,647 | €21,915 | +€7,268 | +49.6% |
| Profit (loss) for the period | 9904 | €29,561 | €65,254 | +€35,693 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €29,561 | €65,254 | +€35,693 | +121% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.