Pro Leader Construct: 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 Leader Construct
Largest movements
- Cash +€140,330
up €140,330 (+108.4%), from €129,403 to €269,733
mainly Net result for the year (+€171,486) and Tax, wage and social debts (+€34,368)
- Receivables within one year +€13,253
up €13,253 (+31.6%), from €41,902 to €55,155
of which Trade receivables: +€8,439
- Deferred charges and accrued income +€4,255
up €4,255 (+236.2%), from €1,802 to €6,057
- Profit (loss) carried forward +€122,736
up €122,736 (+114.0%), from €107,658 to €230,394
- Tax, wage and social debts +€34,368
up €34,368 (+112.7%), from €30,489 to €64,857
- Gross operating margin +€92,869
up €92,869 (+65.7%), from €141,310 to €234,179
- Taxes +€24,618
up €24,618 (+80.7%), from €30,489 to €55,107
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 | €173,716 | €333,281 | +€159,565 | +91.9% |
| Fixed assets | 21/28 | €609 | €2,336 | +€1,727 | +283.3% |
| Tangible fixed assets | 22/27 | €609 | €2,336 | +€1,727 | +283.3% |
| Plant, machinery and equipment | 23 | €609 | €0 | -€609 | -100.0% |
| Furniture and vehicles | 24 | - | €2,336 | +€2,336 | |
| Current assets | 29/58 | €173,107 | €330,945 | +€157,838 | +91.2% |
| Amounts receivable within one year | 40/41 | €41,902 | €55,155 | +€13,253 | +31.6% |
| Trade receivables | 40 | €41,068 | €49,506 | +€8,439 | +20.5% |
| Other amounts receivable | 41 | €834 | €5,648 | +€4,814 | +576.9% |
| Cash at bank and in hand | 54/58 | €129,403 | €269,733 | +€140,330 | +108.4% |
| Deferred charges and accrued income | 490/1 | €1,802 | €6,057 | +€4,255 | +236.2% |
| Total equity and liabilities | 10/49 | €173,716 | €333,281 | +€159,565 | +91.9% |
| Equity | 10/15 | €139,424 | €262,160 | +€122,736 | +88.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,766 | €26,766 | = | 0.0% |
| Distributable reserves | 133 | €26,766 | €26,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,658 | €230,394 | +€122,736 | +114.0% |
| Amounts payable | 17/49 | €34,292 | €71,122 | +€36,829 | +107.4% |
| Amounts payable within one year | 42/48 | €34,292 | €71,122 | +€36,829 | +107.4% |
| Trade debts | 44 | €3,760 | €6,265 | +€2,505 | +66.6% |
| Suppliers | 440/4 | €3,760 | €6,265 | +€2,505 | +66.6% |
| Taxes, remuneration and social security | 45 | €30,489 | €64,857 | +€34,368 | +112.7% |
| Taxes | 450/3 | €30,489 | €64,857 | +€34,368 | +112.7% |
| Other amounts payable | 47/48 | €44 | €0 | -€44 | -100.0% |
| Remuneration, social security and pensions | 62 | €185 | €446 | +€261 | +140.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €1,663 | +€1,068 | +179.3% |
| Other operating charges | 640/8 | €1,531 | €2,976 | +€1,444 | +94.3% |
| Gross operating margin | 9900 | €141,310 | €234,179 | +€92,869 | +65.7% |
| Operating profit (loss) | 9901 | €138,998 | €229,094 | +€90,096 | +64.8% |
| Financial charges | 65/66B | €851 | €2,500 | +€1,650 | +193.9% |
| Recurring financial charges | 65 | €851 | €2,500 | +€1,650 | +193.9% |
| Profit (loss) for the period before taxes | 9903 | €138,147 | €226,593 | +€88,446 | +64.0% |
| Income taxes | 67/77 | €30,489 | €55,107 | +€24,618 | +80.7% |
| Profit (loss) for the period | 9904 | €107,658 | €171,486 | +€63,828 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,658 | €171,486 | +€63,828 | +59.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.