PRO MODUS: 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 MODUS
Largest movements
- Cash +€118,833
up €118,833 (+69.0%), from €172,318 to €291,152
mainly Net result for the year (+€118,469) and Tax, wage and social debts (+€17,813)
- Receivables within one year +€8,905
up €8,905 (+41.1%), from €21,678 to €30,583
- Reserves +€118,469
up €118,469 (+93.6%), from €126,628 to €245,097
of which Distributable reserves: +€118,469
- Tax, wage and social debts +€17,813
up €17,813 (+125.5%), from €14,198 to €32,011
- Other debts -€11,602
down €11,602 (-76.2%), from €15,223 to €3,620
- Trade debts +€3,363
up €3,363 (+180.6%), from €1,862 to €5,225
- Gross operating margin +€66,678
up €66,678 (+61.9%), from €107,792 to €174,470
- Taxes +€21,762
up €21,762 (+68.9%), from €31,566 to €53,328
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 | €195,436 | €323,274 | +€127,838 | +65.4% |
| Current assets | 29/58 | €195,436 | €323,274 | +€127,838 | +65.4% |
| Amounts receivable within one year | 40/41 | €21,678 | €30,583 | +€8,905 | +41.1% |
| Trade receivables | 40 | €21,678 | €30,583 | +€8,905 | +41.1% |
| Cash at bank and in hand | 54/58 | €172,318 | €291,152 | +€118,833 | +69.0% |
| Deferred charges and accrued income | 490/1 | €1,440 | €1,540 | +€100 | +7.0% |
| Total equity and liabilities | 10/49 | €195,436 | €323,274 | +€127,838 | +65.4% |
| Equity | 10/15 | €132,828 | €251,297 | +€118,469 | +89.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,628 | €245,097 | +€118,469 | +93.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,768 | €243,237 | +€118,469 | +95.0% |
| Amounts payable | 17/49 | €62,608 | €71,977 | +€9,369 | +15.0% |
| Amounts payable after more than one year | 17 | €29,000 | €29,000 | = | 0.0% |
| Financial debts | 170/4 | €29,000 | €29,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,283 | €40,856 | +€9,573 | +30.6% |
| Trade debts | 44 | €1,862 | €5,225 | +€3,363 | +180.6% |
| Suppliers | 440/4 | €1,862 | €5,225 | +€3,363 | +180.6% |
| Taxes, remuneration and social security | 45 | €14,198 | €32,011 | +€17,813 | +125.5% |
| Taxes | 450/3 | €14,198 | €32,011 | +€17,813 | +125.5% |
| Other amounts payable | 47/48 | €15,223 | €3,620 | -€11,602 | -76.2% |
| Accrued charges and deferred income | 492/3 | €2,326 | €2,121 | -€204 | -8.8% |
| Other operating charges | 640/8 | €1,201 | €1,189 | -€11 | -0.9% |
| Gross operating margin | 9900 | €107,792 | €174,470 | +€66,678 | +61.9% |
| Operating profit (loss) | 9901 | €106,592 | €173,281 | +€66,690 | +62.6% |
| Financial income | 75/76B | €2,046 | €718 | -€1,328 | -64.9% |
| Recurring financial income | 75 | €2,046 | €718 | -€1,328 | -64.9% |
| Financial charges | 65/66B | €2,408 | €2,202 | -€206 | -8.5% |
| Recurring financial charges | 65 | €2,408 | €2,202 | -€206 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €106,230 | €171,797 | +€65,567 | +61.7% |
| Income taxes | 67/77 | €31,566 | €53,328 | +€21,762 | +68.9% |
| Profit (loss) for the period | 9904 | €74,664 | €118,469 | +€43,805 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,664 | €118,469 | +€43,805 | +58.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.