PRO-LEX: 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-LEX
Largest movements
- Cash +€23,107
up €23,107 (+68.3%), from €33,837 to €56,943
mainly Trade debts (+€31,881) and Other debts (+€20,241)
- Receivables within one year +€3,330
up €3,330 (+18.8%), from €17,738 to €21,068
of which Trade receivables: +€5,366
- Tangible fixed assets +€2,200
new in 2025: €2,200
- Trade debts +€31,881
up €31,881 (+227%), from €14,044 to €45,925
- Other debts +€20,241
new in 2025: €20,241
- Tax, wage and social debts -€16,878
down €16,878 (-56.4%), from €29,950 to €13,072
of which Remuneration and social security: -€19,026
- Profit (loss) carried forward -€6,607
down €6,607, from €2,581 to -€4,026
- Staff costs -€12,667
down €12,667 (-18.3%), from €69,379 to €56,712
- Gross operating margin +€6,354
up €6,354 (+9.0%), from €70,613 to €76,966
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 | €51,575 | €80,211 | +€28,636 | +55.5% |
| Fixed assets | 21/28 | - | €2,200 | +€2,200 | |
| Tangible fixed assets | 22/27 | - | €2,200 | +€2,200 | |
| Furniture and vehicles | 24 | - | €2,200 | +€2,200 | |
| Current assets | 29/58 | €51,575 | €78,012 | +€26,437 | +51.3% |
| Amounts receivable within one year | 40/41 | €17,738 | €21,068 | +€3,330 | +18.8% |
| Trade receivables | 40 | €1,875 | €7,241 | +€5,366 | +286% |
| Other amounts receivable | 41 | €15,863 | €13,827 | -€2,036 | -12.8% |
| Cash at bank and in hand | 54/58 | €33,837 | €56,943 | +€23,107 | +68.3% |
| Total equity and liabilities | 10/49 | €51,575 | €80,211 | +€28,636 | +55.5% |
| Equity | 10/15 | €7,581 | €974 | -€6,607 | -87.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,581 | -€4,026 | -€6,607 | |
| Amounts payable | 17/49 | €43,994 | €79,237 | +€35,244 | +80.1% |
| Amounts payable within one year | 42/48 | €43,994 | €79,237 | +€35,244 | +80.1% |
| Trade debts | 44 | €14,044 | €45,925 | +€31,881 | +227% |
| Suppliers | 440/4 | €14,044 | €45,925 | +€31,881 | +227% |
| Taxes, remuneration and social security | 45 | €29,950 | €13,072 | -€16,878 | -56.4% |
| Taxes | 450/3 | €10,924 | €13,072 | +€2,148 | +19.7% |
| Remuneration and social security | 454/9 | €19,026 | - | -€19,026 | |
| Other amounts payable | 47/48 | - | €20,241 | +€20,241 | |
| Remuneration, social security and pensions | 62 | €69,379 | €56,712 | -€12,667 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €477 | +€477 | |
| Other operating charges | 640/8 | €286 | €400 | +€113 | +39.6% |
| Gross operating margin | 9900 | €70,613 | €76,966 | +€6,354 | +9.0% |
| Operating profit (loss) | 9901 | €947 | €19,378 | +€18,430 | +1,946% |
| Financial income | 75/76B | €10 | €22 | +€13 | +129% |
| Recurring financial income | 75 | €10 | €22 | +€13 | +129% |
| Financial charges | 65/66B | €394 | €283 | -€111 | -28.3% |
| Recurring financial charges | 65 | €394 | €283 | -€111 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €563 | €19,117 | +€18,555 | +3,298% |
| Income taxes | 67/77 | - | €329 | +€329 | |
| Profit (loss) for the period | 9904 | €563 | €18,789 | +€18,226 | +3,239% |
| Profit (loss) for the period to be appropriated | 9905 | €563 | €18,789 | +€18,226 | +3,239% |
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 15 October 2026 via checked.be.