PRO MOTION: 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 MOTION
Largest movements
- Tangible fixed assets -€6,190
down €6,190 (-15.4%), from €40,309 to €34,119
of which Plant, machinery and equipment: -€8,691
- Cash +€2,881
up €2,881 (+15.0%), from €19,162 to €22,043
mainly Depreciation (+€10,119) and Trade debts (+€4,657)
- Debts after one year -€8,923
down €8,923 (-30.2%), from €29,566 to €20,643
- Trade debts +€4,657
up €4,657 (+920.1%), from €506 to €5,163
- Other debts -€3,077
down €3,077 (-96.8%), from €3,180 to €103
- Profit (loss) carried forward +€2,357
up €2,357 (+380.8%), from €619 to €2,976
- Accrued charges and deferred income +€2,259
up €2,259 (+14.8%), from €15,287 to €17,546
- Financial charges -€2,693
down €2,693 (-81.2%), from €3,317 to €625
- Gross operating margin -€624
down €624 (-4.1%), from €15,117 to €14,493
- Depreciation +€445
up €445 (+4.6%), from €9,674 to €10,119
- Other operating charges -€306
down €306 (-29.6%), from €1,034 to €727
- Taxes +€185
up €185 (+38.3%), from €482 to €666
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 | €59,813 | €56,516 | -€3,298 | -5.5% |
| Fixed assets | 21/28 | €40,309 | €34,119 | -€6,190 | -15.4% |
| Tangible fixed assets | 22/27 | €40,309 | €34,119 | -€6,190 | -15.4% |
| Land and buildings | 22 | €5,995 | €5,222 | -€773 | -12.9% |
| Plant, machinery and equipment | 23 | €34,315 | €25,624 | -€8,691 | -25.3% |
| Furniture and vehicles | 24 | - | €3,274 | +€3,274 | |
| Current assets | 29/58 | €19,504 | €22,396 | +€2,893 | +14.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,162 | €22,043 | +€2,881 | +15.0% |
| Deferred charges and accrued income | 490/1 | €342 | €353 | +€11 | +3.3% |
| Total equity and liabilities | 10/49 | €59,813 | €56,516 | -€3,298 | -5.5% |
| Equity | 10/15 | €3,519 | €5,876 | +€2,357 | +67.0% |
| Contributions | 10/11 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €619 | €2,976 | +€2,357 | +380.8% |
| Amounts payable | 17/49 | €56,294 | €50,640 | -€5,655 | -10.0% |
| Amounts payable after more than one year | 17 | €29,566 | €20,643 | -€8,923 | -30.2% |
| Financial debts | 170/4 | €29,566 | €20,643 | -€8,923 | -30.2% |
| Amounts payable within one year | 42/48 | €11,441 | €12,450 | +€1,010 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €7,273 | €6,768 | -€505 | -6.9% |
| Trade debts | 44 | €506 | €5,163 | +€4,657 | +920.1% |
| Suppliers | 440/4 | €506 | €5,163 | +€4,657 | +920.1% |
| Taxes, remuneration and social security | 45 | €482 | €416 | -€65 | -13.6% |
| Taxes | 450/3 | €482 | €416 | -€65 | -13.6% |
| Other amounts payable | 47/48 | €3,180 | €103 | -€3,077 | -96.8% |
| Accrued charges and deferred income | 492/3 | €15,287 | €17,546 | +€2,259 | +14.8% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,674 | €10,119 | +€445 | +4.6% |
| Other operating charges | 640/8 | €1,034 | €727 | -€306 | -29.6% |
| Gross operating margin | 9900 | €15,117 | €14,493 | -€624 | -4.1% |
| Operating profit (loss) | 9901 | €4,410 | €3,647 | -€763 | -17.3% |
| Financial income | 75/76B | €8 | €1 | -€7 | -93.6% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -93.6% |
| Financial charges | 65/66B | €3,317 | €625 | -€2,693 | -81.2% |
| Recurring financial charges | 65 | €3,317 | €625 | -€2,693 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €1,101 | €3,023 | +€1,923 | +174.7% |
| Income taxes | 67/77 | €482 | €666 | +€185 | +38.3% |
| Profit (loss) for the period | 9904 | €619 | €2,357 | +€1,738 | +280.8% |
| Profit (loss) for the period to be appropriated | 9905 | €619 | €2,357 | +€1,738 | +280.8% |
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 8 October 2026 via checked.be.