PRO-logics: 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-logics
Largest movements
- Receivables within one year -€27,954
down €27,954 (-20.3%), from €137,679 to €109,725
of which Other amounts receivable: -€16,707
- Cash -€11,870
down €11,870 (-67.3%), from €17,643 to €5,773
mainly Trade debts (-€39,645) and Net result for the year (-€11,306)
- Tangible fixed assets -€8,006
down €8,006 (-71.6%), from €11,178 to €3,172
- Trade debts -€39,645
down €39,645 (-90.6%), from €43,762 to €4,117
- Profit (loss) carried forward -€11,306
down €11,306, from €1,707 to -€9,599
- Other debts +€2,507
up €2,507 (+70.3%), from €3,566 to €6,072
- Gross operating margin -€65,087
down €65,087 (-53.7%), from €121,278 to €56,191
- Staff costs -€28,113
down €28,113 (-32.5%), from €86,457 to €58,344
- Taxes -€8,216
down €8,216 (-98.9%), from €8,306 to €90
- Other operating charges -€1,430
down €1,430 (-63.8%), from €2,242 to €812
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 | €169,400 | €122,214 | -€47,186 | -27.9% |
| Fixed assets | 21/28 | €11,178 | €3,172 | -€8,006 | -71.6% |
| Tangible fixed assets | 22/27 | €11,178 | €3,172 | -€8,006 | -71.6% |
| Furniture and vehicles | 24 | €11,178 | €3,172 | -€8,006 | -71.6% |
| Current assets | 29/58 | €158,223 | €119,042 | -€39,180 | -24.8% |
| Amounts receivable within one year | 40/41 | €137,679 | €109,725 | -€27,954 | -20.3% |
| Trade receivables | 40 | €114,296 | €103,049 | -€11,247 | -9.8% |
| Other amounts receivable | 41 | €23,383 | €6,677 | -€16,707 | -71.4% |
| Cash at bank and in hand | 54/58 | €17,643 | €5,773 | -€11,870 | -67.3% |
| Deferred charges and accrued income | 490/1 | €2,900 | €3,544 | +€644 | +22.2% |
| Total equity and liabilities | 10/49 | €169,400 | €122,214 | -€47,186 | -27.9% |
| Equity | 10/15 | €108,297 | €96,991 | -€11,306 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,990 | €87,990 | = | 0.0% |
| Distributable reserves | 133 | €87,990 | €87,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,707 | -€9,599 | -€11,306 | |
| Amounts payable | 17/49 | €61,103 | €25,223 | -€35,880 | -58.7% |
| Amounts payable within one year | 42/48 | €61,103 | €25,223 | -€35,880 | -58.7% |
| Trade debts | 44 | €43,762 | €4,117 | -€39,645 | -90.6% |
| Suppliers | 440/4 | €43,762 | €4,117 | -€39,645 | -90.6% |
| Taxes, remuneration and social security | 45 | €13,775 | €15,034 | +€1,258 | +9.1% |
| Taxes | 450/3 | €2,165 | €13,058 | +€10,893 | +503% |
| Remuneration and social security | 454/9 | €11,610 | €1,975 | -€9,635 | -83.0% |
| Other amounts payable | 47/48 | €3,566 | €6,072 | +€2,507 | +70.3% |
| Remuneration, social security and pensions | 62 | €86,457 | €58,344 | -€28,113 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,711 | €8,006 | -€706 | -8.1% |
| Other operating charges | 640/8 | €2,242 | €812 | -€1,430 | -63.8% |
| Gross operating margin | 9900 | €121,278 | €56,191 | -€65,087 | -53.7% |
| Operating profit (loss) | 9901 | €23,868 | -€10,970 | -€34,838 | |
| Financial charges | 65/66B | €247 | €246 | -€1 | -0.3% |
| Recurring financial charges | 65 | €247 | €246 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €23,621 | -€11,216 | -€34,837 | |
| Income taxes | 67/77 | €8,306 | €90 | -€8,216 | -98.9% |
| Profit (loss) for the period | 9904 | €15,315 | -€11,306 | -€26,621 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,315 | -€11,306 | -€26,621 |
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 21 October 2026 via checked.be.