Pro Mac: 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 Mac
Largest movements
- Receivables within one year -€56,314
down €56,314 (-28.0%), from €201,463 to €145,149
of which Trade receivables: -€110,553
- Tangible fixed assets +€25,663
up €25,663 (+16.4%), from €156,357 to €182,020
of which Furniture and vehicles: +€23,311
- Cash +€14,571
up €14,571 (+399.9%), from €3,644 to €18,215
mainly Receivables within one year (+€56,314) and Advances received (+€46,462)
- Accrued charges and deferred income -€107,350
down €107,350 (-65.1%), from €165,000 to €57,650
- Advances received +€46,462
new in 2025: €46,462
- Reserves +€35,474
up €35,474 (+52.2%), from €67,983 to €103,457
- Tax, wage and social debts +€9,333
up €9,333 (+32.8%), from €28,481 to €37,815
- Gross operating margin -€51,510
down €51,510 (-45.9%), from €112,145 to €60,636
- Taxes -€9,582
down €9,582 (-40.4%), from €23,698 to €14,116
- Depreciation -€5,046
down €5,046 (-27.5%), from €18,373 to €13,326
- Financial charges -€3,773
down €3,773 (-94.8%), from €3,980 to €207
- Financial income +€3,443
up €3,443 (+167.1%), from €2,060 to €5,503
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 | €361,464 | €345,384 | -€16,081 | -4.4% |
| Fixed assets | 21/28 | €156,357 | €182,020 | +€25,663 | +16.4% |
| Tangible fixed assets | 22/27 | €156,357 | €182,020 | +€25,663 | +16.4% |
| Land and buildings | 22 | €151,177 | €153,529 | +€2,352 | +1.6% |
| Furniture and vehicles | 24 | €5,180 | €28,491 | +€23,311 | +450.0% |
| Current assets | 29/58 | €205,107 | €163,363 | -€41,743 | -20.4% |
| Amounts receivable within one year | 40/41 | €201,463 | €145,149 | -€56,314 | -28.0% |
| Trade receivables | 40 | €124,077 | €13,524 | -€110,553 | -89.1% |
| Other amounts receivable | 41 | €77,386 | €131,625 | +€54,239 | +70.1% |
| Cash at bank and in hand | 54/58 | €3,644 | €18,215 | +€14,571 | +399.9% |
| Total equity and liabilities | 10/49 | €361,464 | €345,384 | -€16,081 | -4.4% |
| Equity | 10/15 | €167,983 | €203,457 | +€35,474 | +21.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €67,983 | €103,457 | +€35,474 | +52.2% |
| Distributable reserves | 133 | €67,983 | €103,457 | +€35,474 | +52.2% |
| Amounts payable | 17/49 | €193,481 | €141,927 | -€51,554 | -26.6% |
| Amounts payable within one year | 42/48 | €28,481 | €84,277 | +€55,796 | +195.9% |
| Advances received on contracts in progress | 46 | - | €46,462 | +€46,462 | |
| Taxes, remuneration and social security | 45 | €28,481 | €37,815 | +€9,333 | +32.8% |
| Taxes | 450/3 | €28,481 | €37,815 | +€9,333 | +32.8% |
| Accrued charges and deferred income | 492/3 | €165,000 | €57,650 | -€107,350 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,373 | €13,326 | -€5,046 | -27.5% |
| Other operating charges | 640/8 | €172 | €3,016 | +€2,844 | +1653.4% |
| Gross operating margin | 9900 | €112,145 | €60,636 | -€51,510 | -45.9% |
| Operating profit (loss) | 9901 | €93,601 | €44,293 | -€49,307 | -52.7% |
| Financial income | 75/76B | €2,060 | €5,503 | +€3,443 | +167.1% |
| Recurring financial income | 75 | €2,060 | €5,503 | +€3,443 | +167.1% |
| Financial charges | 65/66B | €3,980 | €207 | -€3,773 | -94.8% |
| Recurring financial charges | 65 | €3,980 | €207 | -€3,773 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €91,681 | €49,590 | -€42,091 | -45.9% |
| Income taxes | 67/77 | €23,698 | €14,116 | -€9,582 | -40.4% |
| Profit (loss) for the period | 9904 | €67,983 | €35,474 | -€32,509 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,983 | €35,474 | -€32,509 | -47.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.