Pro-Next ERM: what changed
Pro-Next ERM
Largest movements
- Receivables within one year -€55,070
down €55,070 (-76.5%), from €72,000 to €16,930
of which Other amounts receivable: -€40,350
- Cash +€22,708
up €22,708 (+1,333%), from €1,704 to €24,412
mainly Receivables within one year (+€55,070) and Net result for the year (+€23,833)
- Tangible fixed assets -€3,050
down €3,050 (-28.6%), from €10,677 to €7,627
of which Furniture and vehicles: -€3,472
- Profit (loss) carried forward -€42,379
no longer reported in 2025 (was €42,379)
- Other debts +€23,833
new in 2025: €23,833
- Contributions -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Tax, wage and social debts +€6,068
up €6,068 (+112%), from €5,434 to €11,502
- Current portion of long-term debt -€4,063
no longer reported in 2025 (was €4,063)
- Gross operating margin +€42,159
up €42,159, from -€10,843 to €31,316
- Taxes +€5,393
up €5,393 (+3,866%), from €140 to €5,533
- Depreciation +€2,459
up €2,459 (+146%), from €1,688 to €4,147
- Financial income +€641
up €641 (+21.1%), from €3,042 to €3,683
- Other operating charges -€364
down €364 (-28.4%), from €1,281 to €917
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,137 | €49,718 | -€35,419 | -41.6% |
| Fixed assets | 21/28 | €11,053 | €8,003 | -€3,050 | -27.6% |
| Tangible fixed assets | 22/27 | €10,677 | €7,627 | -€3,050 | -28.6% |
| Land and buildings | 22 | - | €422 | +€422 | |
| Furniture and vehicles | 24 | €10,677 | €7,205 | -€3,472 | -32.5% |
| Financial fixed assets | 28 | €376 | €376 | = | 0.0% |
| Current assets | 29/58 | €74,084 | €41,714 | -€32,369 | -43.7% |
| Amounts receivable within one year | 40/41 | €72,000 | €16,930 | -€55,070 | -76.5% |
| Trade receivables | 40 | €14,720 | - | -€14,720 | |
| Other amounts receivable | 41 | €57,280 | €16,930 | -€40,350 | -70.4% |
| Cash at bank and in hand | 54/58 | €1,704 | €24,412 | +€22,708 | +1,333% |
| Deferred charges and accrued income | 490/1 | €379 | €372 | -€7 | -1.8% |
| Total equity and liabilities | 10/49 | €85,137 | €49,718 | -€35,419 | -41.6% |
| Equity | 10/15 | €72,379 | €10,000 | -€62,379 | -86.2% |
| Contributions | 10/11 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Profit (loss) carried forward | 14 | €42,379 | - | -€42,379 | |
| Amounts payable | 17/49 | €12,758 | €39,718 | +€26,960 | +211% |
| Amounts payable within one year | 42/48 | €10,752 | €39,718 | +€28,966 | +269% |
| Current portion of amounts payable after more than one year | 42 | €4,063 | - | -€4,063 | |
| Trade debts | 44 | €1,255 | €4,383 | +€3,128 | +249% |
| Suppliers | 440/4 | €1,255 | €4,383 | +€3,128 | +249% |
| Taxes, remuneration and social security | 45 | €5,434 | €11,502 | +€6,068 | +112% |
| Taxes | 450/3 | €5,434 | €11,502 | +€6,068 | +112% |
| Other amounts payable | 47/48 | - | €23,833 | +€23,833 | |
| Accrued charges and deferred income | 492/3 | €2,006 | - | -€2,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €4,147 | +€2,459 | +146% |
| Other operating charges | 640/8 | €1,281 | €917 | -€364 | -28.4% |
| Gross operating margin | 9900 | -€10,843 | €31,316 | +€42,159 | |
| Operating profit (loss) | 9901 | -€13,812 | €26,252 | +€40,064 | |
| Financial income | 75/76B | €3,042 | €3,683 | +€641 | +21.1% |
| Recurring financial income | 75 | €3,042 | €3,683 | +€641 | +21.1% |
| Financial charges | 65/66B | €604 | €569 | -€35 | -5.8% |
| Recurring financial charges | 65 | €604 | €569 | -€35 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,374 | €29,366 | +€40,740 | |
| Income taxes | 67/77 | €140 | €5,533 | +€5,393 | +3,866% |
| Profit (loss) for the period | 9904 | -€11,514 | €23,833 | +€35,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,514 | €23,833 | +€35,347 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.