PRO OPTIMIZE: 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 OPTIMIZE
Largest movements
- Current investments -€46,576
down €46,576 (-12.4%), from €375,400 to €328,824
- Cash +€20,676
up €20,676 (+15.2%), from €136,240 to €156,915
mainly Net result for the year (+€123,935) and Current investments (+€46,576)
- Deferred charges and accrued income +€13,600
up €13,600 (+516.5%), from €2,633 to €16,233
- Financial fixed assets -€7,500
no longer reported in 2025 (was €7,500)
- Tangible fixed assets -€7,482
down €7,482 (-13.4%), from €55,748 to €48,266
of which Furniture and vehicles: -€6,322
- Other debts -€152,561
down €152,561 (-80.5%), from €189,547 to €36,987
- Reserves +€111,949
up €111,949 (+45.7%), from €244,838 to €356,787
- Tax, wage and social debts +€29,897
up €29,897 (+900.3%), from €3,321 to €33,218
of which Taxes: +€29,897
- Debts after one year -€11,665
down €11,665 (-34.1%), from €34,179 to €22,514
- Gross operating margin +€71,589
up €71,589 (+92.6%), from €77,271 to €148,860
- Financial income +€29,976
up €29,976 (+522.3%), from €5,739 to €35,716
- Taxes +€23,919
up €23,919 (+128.4%), from €18,623 to €42,542
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 | €611,154 | €587,128 | -€24,026 | -3.9% |
| Fixed assets | 21/28 | €63,248 | €48,266 | -€14,982 | -23.7% |
| Tangible fixed assets | 22/27 | €55,748 | €48,266 | -€7,482 | -13.4% |
| Plant, machinery and equipment | 23 | €4,363 | €3,203 | -€1,160 | -26.6% |
| Furniture and vehicles | 24 | €51,385 | €45,063 | -€6,322 | -12.3% |
| Financial fixed assets | 28 | €7,500 | - | -€7,500 | |
| Current assets | 29/58 | €547,907 | €538,862 | -€9,045 | -1.7% |
| Amounts receivable within one year | 40/41 | €33,634 | €36,890 | +€3,256 | +9.7% |
| Trade receivables | 40 | €25,777 | €36,890 | +€11,113 | +43.1% |
| Other amounts receivable | 41 | €7,856 | - | -€7,856 | |
| Current investments | 50/53 | €375,400 | €328,824 | -€46,576 | -12.4% |
| Cash at bank and in hand | 54/58 | €136,240 | €156,915 | +€20,676 | +15.2% |
| Deferred charges and accrued income | 490/1 | €2,633 | €16,233 | +€13,600 | +516.5% |
| Total equity and liabilities | 10/49 | €611,154 | €587,128 | -€24,026 | -3.9% |
| Equity | 10/15 | €369,228 | €481,177 | +€111,949 | +30.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €244,838 | €356,787 | +€111,949 | +45.7% |
| Distributable reserves | 133 | €244,838 | €356,787 | +€111,949 | +45.7% |
| Profit (loss) carried forward | 14 | €118,190 | €118,190 | = | 0.0% |
| Amounts payable | 17/49 | €241,926 | €105,951 | -€135,975 | -56.2% |
| Amounts payable after more than one year | 17 | €34,179 | €22,514 | -€11,665 | -34.1% |
| Financial debts | 170/4 | €34,179 | €22,514 | -€11,665 | -34.1% |
| Amounts payable within one year | 42/48 | €207,747 | €83,437 | -€124,311 | -59.8% |
| Current portion of amounts payable after more than one year | 42 | €11,250 | €11,665 | +€415 | +3.7% |
| Trade debts | 44 | €3,630 | €1,568 | -€2,062 | -56.8% |
| Suppliers | 440/4 | €3,630 | €1,568 | -€2,062 | -56.8% |
| Taxes, remuneration and social security | 45 | €3,321 | €33,218 | +€29,897 | +900.3% |
| Taxes | 450/3 | €1,321 | €31,218 | +€29,897 | +2263.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €189,547 | €36,987 | -€152,561 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,409 | €15,568 | +€158 | +1.0% |
| Other operating charges | 640/8 | €724 | €638 | -€86 | -11.9% |
| Gross operating margin | 9900 | €77,271 | €148,860 | +€71,589 | +92.6% |
| Operating profit (loss) | 9901 | €61,137 | €132,654 | +€71,516 | +117.0% |
| Financial income | 75/76B | €5,739 | €35,716 | +€29,976 | +522.3% |
| Recurring financial income | 75 | €5,739 | €35,716 | +€29,976 | +522.3% |
| Financial charges | 65/66B | €2,355 | €1,892 | -€463 | -19.7% |
| Recurring financial charges | 65 | €2,355 | €1,892 | -€463 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €64,522 | €166,477 | +€101,955 | +158.0% |
| Income taxes | 67/77 | €18,623 | €42,542 | +€23,919 | +128.4% |
| Profit (loss) for the period | 9904 | €45,899 | €123,935 | +€78,036 | +170.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,899 | €123,935 | +€78,036 | +170.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.