PRO MASTER MULTISERVICES: 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 MASTER MULTISERVICES
Largest movements
- Deferred charges and accrued income +€5,155
new in 2025: €5,155
- Receivables within one year -€5,010
down €5,010 (-32.3%), from €15,512 to €10,503
of which Trade receivables: -€5,205
- Cash -€1,756
down €1,756 (-44.2%), from €3,970 to €2,214
mainly Current portion of long-term debt (-€8,000) and Deferred charges and accrued income (-€5,155)
- Current portion of long-term debt -€8,000
down €8,000 (-80.0%), from €10,000 to €2,000
- Debts after one year +€4,000
new in 2025: €4,000
- Profit (loss) carried forward +€3,998
up €3,998 (+250.7%), from €1,595 to €5,593
- Trade debts -€3,163
down €3,163 (-46.9%), from €6,744 to €3,581
- Tax, wage and social debts +€1,664
up €1,664 (+200.7%), from €829 to €2,494
- Gross operating margin +€5,065
up €5,065 (+177.8%), from €2,849 to €7,914
- Taxes +€1,664
up €1,664 (+200.7%), from €829 to €2,494
- Other operating charges +€604
up €604 (+158.9%), from €380 to €984
- Depreciation +€322
up €322 (+751.7%), from €43 to €365
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 | €20,420 | €18,815 | -€1,605 | -7.9% |
| Fixed assets | 21/28 | €937 | €943 | +€6 | +0.6% |
| Tangible fixed assets | 22/27 | €937 | €943 | +€6 | +0.6% |
| Furniture and vehicles | 24 | €937 | €943 | +€6 | +0.6% |
| Current assets | 29/58 | €19,482 | €17,871 | -€1,611 | -8.3% |
| Amounts receivable within one year | 40/41 | €15,512 | €10,503 | -€5,010 | -32.3% |
| Trade receivables | 40 | €14,601 | €9,396 | -€5,205 | -35.6% |
| Other amounts receivable | 41 | €911 | €1,107 | +€196 | +21.5% |
| Cash at bank and in hand | 54/58 | €3,970 | €2,214 | -€1,756 | -44.2% |
| Deferred charges and accrued income | 490/1 | - | €5,155 | +€5,155 | |
| Total equity and liabilities | 10/49 | €20,420 | €18,815 | -€1,605 | -7.9% |
| Equity | 10/15 | €2,595 | €6,593 | +€3,998 | +154.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,595 | €5,593 | +€3,998 | +250.7% |
| Amounts payable | 17/49 | €17,825 | €12,221 | -€5,603 | -31.4% |
| Amounts payable after more than one year | 17 | - | €4,000 | +€4,000 | |
| Financial debts | 170/4 | - | €4,000 | +€4,000 | |
| Amounts payable within one year | 42/48 | €17,825 | €8,221 | -€9,603 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €2,000 | -€8,000 | -80.0% |
| Trade debts | 44 | €6,744 | €3,581 | -€3,163 | -46.9% |
| Suppliers | 440/4 | €6,744 | €3,581 | -€3,163 | -46.9% |
| Taxes, remuneration and social security | 45 | €829 | €2,494 | +€1,664 | +200.7% |
| Taxes | 450/3 | €829 | €2,494 | +€1,664 | +200.7% |
| Other amounts payable | 47/48 | €251 | €147 | -€104 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43 | €365 | +€322 | +751.7% |
| Other operating charges | 640/8 | €380 | €984 | +€604 | +158.9% |
| Gross operating margin | 9900 | €2,849 | €7,914 | +€5,065 | +177.8% |
| Operating profit (loss) | 9901 | €2,426 | €6,565 | +€4,139 | +170.6% |
| Financial charges | 65/66B | €2 | €73 | +€71 | +4746.7% |
| Recurring financial charges | 65 | €2 | €73 | +€71 | +4746.7% |
| Profit (loss) for the period before taxes | 9903 | €2,424 | €6,492 | +€4,068 | +167.8% |
| Income taxes | 67/77 | €829 | €2,494 | +€1,664 | +200.7% |
| Profit (loss) for the period | 9904 | €1,595 | €3,998 | +€2,403 | +150.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | €3,998 | +€2,403 | +150.7% |
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 1 October 2026 via checked.be.