PRO LEAGUE: 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 LEAGUE
Largest movements
- Receivables within one year -€1.3m
down €1.3m (-11.7%), from €11.4m to €10.1m
of which Trade receivables: -€735,426
- Cash -€537,464
down €537,464 (-18.1%), from €3.0m to €2.4m
mainly Debts within one year (-€2.0m) and Investment in fixed assets (net) (-€22,980)
- Debts within one year -€2.0m
down €2.0m (-14.6%), from €13.7m to €11.7m
- Gross operating margin +€61,439
up €61,439 (+8.0%), from €770,170 to €831,609
- Depreciation +€35,330
up €35,330 (+65.6%), from €53,867 to €89,197
- Other operating charges -€8,515
down €8,515 (-34.7%), from €24,562 to €16,047
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 | €15,560,275 | €13,625,971 | -€1.9m | -12.4% |
| Fixed assets | 21/28 | €1,150,435 | €1,084,217 | -€66,218 | -5.8% |
| Tangible fixed assets | 22/27 | €1,088,937 | €1,022,719 | -€66,218 | -6.1% |
| Plant, machinery and equipment | 23 | €153,814 | €153,733 | -€81 | -0.1% |
| Furniture and vehicles | 24 | €2,722 | €1,133 | -€1,589 | -58.4% |
| Other tangible fixed assets | 26 | €932,401 | €867,853 | -€64,548 | -6.9% |
| Financial fixed assets | 28 | €61,498 | €61,498 | = | 0.0% |
| Current assets | 29/58 | €14,409,840 | €12,541,754 | -€1.9m | -13.0% |
| Amounts receivable within one year | 40/41 | €11,444,932 | €10,110,893 | -€1.3m | -11.7% |
| Trade receivables | 40 | €10,846,319 | €10,110,893 | -€735,426 | -6.8% |
| Other amounts receivable | 41 | €598,613 | - | -€598,613 | |
| Cash at bank and in hand | 54/58 | €2,964,908 | €2,427,444 | -€537,464 | -18.1% |
| Deferred charges and accrued income | 490/1 | - | €3,417 | +€3,417 | |
| Total equity and liabilities | 10/49 | €15,560,275 | €13,625,971 | -€1.9m | -12.4% |
| Equity | 10/15 | €1,836,305 | €1,899,831 | +€63,527 | +3.5% |
| Contributions | 10/11 | €578,050 | €578,050 | = | 0.0% |
| Capital | 10 | €578,050 | €578,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,258,255 | €1,321,781 | +€63,527 | +5.0% |
| Amounts payable | 17/49 | €13,723,970 | €11,726,139 | -€2.0m | -14.6% |
| Amounts payable within one year | 42/48 | €13,723,970 | €11,726,139 | -€2.0m | -14.6% |
| Financial debts | 43 | €131 | - | -€131 | |
| Credit institutions | 430/8 | €131 | - | -€131 | |
| Trade debts | 44 | €6,163,269 | €7,901,225 | +€1.7m | +28.2% |
| Suppliers | 440/4 | €6,163,269 | €7,901,225 | +€1.7m | +28.2% |
| Taxes, remuneration and social security | 45 | €25,180 | €272,530 | +€247,350 | +982% |
| Taxes | 450/3 | €2,079 | €245,665 | +€243,586 | +11,716% |
| Remuneration and social security | 454/9 | €23,101 | €26,865 | +€3,764 | +16.3% |
| Remuneration, social security and pensions | 62 | €264,588 | €270,662 | +€6,074 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,867 | €89,197 | +€35,330 | +65.6% |
| Other operating charges | 640/8 | €24,562 | €16,047 | -€8,515 | -34.7% |
| Gross operating margin | 9900 | €770,170 | €831,609 | +€61,439 | +8.0% |
| Operating profit (loss) | 9901 | €427,153 | €455,703 | +€28,550 | +6.7% |
| Financial income | 75/76B | €2,619 | €664 | -€1,956 | -74.7% |
| Recurring financial income | 75 | €2,619 | €664 | -€1,956 | -74.7% |
| Financial charges | 65/66B | €397,264 | €392,647 | -€4,616 | -1.2% |
| Recurring financial charges | 65 | €397,264 | €392,647 | -€4,616 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €32,509 | €63,719 | +€31,210 | +96.0% |
| Income taxes | 67/77 | €121 | €193 | +€72 | +59.3% |
| Profit (loss) for the period | 9904 | €32,388 | €63,527 | +€31,138 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,388 | €63,527 | +€31,138 | +96.1% |
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 1 November 2026 via checked.be.