PRO MEAL: 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 MEAL
Largest movements
- Receivables within one year +€31,690
up €31,690 (+137%), from €23,157 to €54,846
of which Trade receivables: +€21,858
- Intangible fixed assets +€24,851
up €24,851 (+53.0%), from €46,890 to €71,741
- Cash +€23,510
up €23,510 (+41.1%), from €57,191 to €80,701
mainly Trade debts (+€57,069) and Net result for the year (+€30,887)
- Tangible fixed assets +€7,626
up €7,626 (+10.2%), from €74,681 to €82,306
of which Other tangible fixed assets: +€9,120
- Trade debts +€57,069
up €57,069 (+39.1%), from €145,824 to €202,893
- Profit (loss) carried forward +€30,887
up €30,887 (+27.8%), from -€110,971 to -€80,084
- Tax, wage and social debts +€8,177
up €8,177 (+74.6%), from €10,960 to €19,137
of which Taxes: +€8,718
- Other debts -€4,131
down €4,131 (-9.4%), from €44,014 to €39,884
- Debts after one year -€3,546
down €3,546 (-30.1%), from €11,771 to €8,225
- Gross operating margin +€23,183
up €23,183 (+23.9%), from €96,799 to €119,983
- Taxes +€9,275
new in 2025: €9,275
- Staff costs +€8,496
up €8,496 (+22.2%), from €38,184 to €46,680
- Depreciation +€4,569
up €4,569 (+17.7%), from €25,864 to €30,433
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 | €205,241 | €293,780 | +€88,539 | +43.1% |
| Fixed assets | 21/28 | €121,571 | €154,047 | +€32,477 | +26.7% |
| Intangible fixed assets | 21 | €46,890 | €71,741 | +€24,851 | +53.0% |
| Tangible fixed assets | 22/27 | €74,681 | €82,306 | +€7,626 | +10.2% |
| Plant, machinery and equipment | 23 | €57,853 | €49,915 | -€7,939 | -13.7% |
| Furniture and vehicles | 24 | €4,582 | €11,027 | +€6,444 | +141% |
| Other tangible fixed assets | 26 | €12,245 | €21,365 | +€9,120 | +74.5% |
| Current assets | 29/58 | €83,671 | €139,733 | +€56,062 | +67.0% |
| Amounts receivable within one year | 40/41 | €23,157 | €54,846 | +€31,690 | +137% |
| Trade receivables | 40 | €23,127 | €44,985 | +€21,858 | +94.5% |
| Other amounts receivable | 41 | €30 | €9,861 | +€9,831 | +33,113% |
| Cash at bank and in hand | 54/58 | €57,191 | €80,701 | +€23,510 | +41.1% |
| Deferred charges and accrued income | 490/1 | €3,323 | €4,185 | +€862 | +25.9% |
| Total equity and liabilities | 10/49 | €205,241 | €293,780 | +€88,539 | +43.1% |
| Equity | 10/15 | -€10,791 | €20,096 | +€30,887 | |
| Contributions | 10/11 | €100,180 | €100,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,971 | -€80,084 | +€30,887 | +27.8% |
| Amounts payable | 17/49 | €216,032 | €273,684 | +€57,652 | +26.7% |
| Amounts payable after more than one year | 17 | €11,771 | €8,225 | -€3,546 | -30.1% |
| Financial debts | 170/4 | €11,771 | €8,225 | -€3,546 | -30.1% |
| Amounts payable within one year | 42/48 | €204,196 | €265,460 | +€61,264 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €3,398 | €3,546 | +€149 | +4.4% |
| Trade debts | 44 | €145,824 | €202,893 | +€57,069 | +39.1% |
| Suppliers | 440/4 | €145,824 | €202,893 | +€57,069 | +39.1% |
| Taxes, remuneration and social security | 45 | €10,960 | €19,137 | +€8,177 | +74.6% |
| Taxes | 450/3 | €557 | €9,275 | +€8,718 | +1,564% |
| Remuneration and social security | 454/9 | €10,403 | €9,861 | -€541 | -5.2% |
| Other amounts payable | 47/48 | €44,014 | €39,884 | -€4,131 | -9.4% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Remuneration, social security and pensions | 62 | €38,184 | €46,680 | +€8,496 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,864 | €30,433 | +€4,569 | +17.7% |
| Other operating charges | 640/8 | €1,378 | €1,562 | +€185 | +13.4% |
| Gross operating margin | 9900 | €96,799 | €119,983 | +€23,183 | +23.9% |
| Operating profit (loss) | 9901 | €31,374 | €41,307 | +€9,933 | +31.7% |
| Financial income | 75/76B | €26 | €156 | +€130 | +493% |
| Recurring financial income | 75 | €26 | €156 | +€130 | +493% |
| Financial charges | 65/66B | €1,514 | €1,301 | -€212 | -14.0% |
| Recurring financial charges | 65 | €1,514 | €1,301 | -€212 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €29,887 | €40,162 | +€10,275 | +34.4% |
| Income taxes | 67/77 | - | €9,275 | +€9,275 | |
| Profit (loss) for the period | 9904 | €29,887 | €30,887 | +€1,000 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,887 | €30,887 | +€1,000 | +3.3% |
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.