PRO-PAT: 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-PAT
Largest movements
- Receivables within one year +€6,177
up €6,177 (+26.9%), from €23,001 to €29,179
of which Trade receivables: +€10,458
- Tangible fixed assets -€2,243
down €2,243 (-35.2%), from €6,377 to €4,134
of which Furniture and vehicles: -€2,513
- Cash -€1,385
down €1,385 (-4.0%), from €34,981 to €33,596
mainly Contributions, distributions and other (-€100,565) and Advances received (-€7,865)
- Other debts +€56,238
new in 2025: €56,238
- Profit (loss) carried forward -€36,847
down €36,847 (-100.0%), from €36,847 to €0
- Reserves -€13,038
down €13,038 (-100.0%), from €13,038 to €0
- Advances received -€7,865
down €7,865 (-100.0%), from €7,865 to €0
- Tax, wage and social debts +€3,860
up €3,860 (+80.3%), from €4,807 to €8,667
- Gross operating margin +€19,412
up €19,412 (+36.7%), from €52,829 to €72,241
- Taxes +€3,880
up €3,880 (+38.7%), from €10,025 to €13,904
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 | €64,424 | €66,977 | +€2,552 | +4.0% |
| Fixed assets | 21/28 | €6,377 | €4,134 | -€2,243 | -35.2% |
| Tangible fixed assets | 22/27 | €6,377 | €4,134 | -€2,243 | -35.2% |
| Plant, machinery and equipment | 23 | €259 | €530 | +€271 | +104.4% |
| Furniture and vehicles | 24 | €6,117 | €3,604 | -€2,513 | -41.1% |
| Current assets | 29/58 | €58,048 | €62,842 | +€4,795 | +8.3% |
| Amounts receivable within one year | 40/41 | €23,001 | €29,179 | +€6,177 | +26.9% |
| Trade receivables | 40 | €16,690 | €27,149 | +€10,458 | +62.7% |
| Other amounts receivable | 41 | €6,311 | €2,030 | -€4,281 | -67.8% |
| Cash at bank and in hand | 54/58 | €34,981 | €33,596 | -€1,385 | -4.0% |
| Deferred charges and accrued income | 490/1 | €65 | €68 | +€2 | +3.7% |
| Total equity and liabilities | 10/49 | €64,424 | €66,977 | +€2,552 | +4.0% |
| Equity | 10/15 | €50,885 | €1,000 | -€49,885 | -98.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,038 | €0 | -€13,038 | -100.0% |
| Distributable reserves | 133 | €13,038 | €0 | -€13,038 | -100.0% |
| Profit (loss) carried forward | 14 | €36,847 | €0 | -€36,847 | -100.0% |
| Amounts payable | 17/49 | €13,539 | €65,977 | +€52,437 | +387.3% |
| Amounts payable within one year | 42/48 | €13,539 | €65,977 | +€52,437 | +387.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €867 | €1,072 | +€205 | +23.6% |
| Suppliers | 440/4 | €867 | €1,072 | +€205 | +23.6% |
| Advances received on contracts in progress | 46 | €7,865 | €0 | -€7,865 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,807 | €8,667 | +€3,860 | +80.3% |
| Taxes | 450/3 | €4,807 | €8,667 | +€3,860 | +80.3% |
| Other amounts payable | 47/48 | - | €56,238 | +€56,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,421 | €2,851 | -€571 | -16.7% |
| Other operating charges | 640/8 | €2,130 | €2,152 | +€22 | +1.0% |
| Gross operating margin | 9900 | €52,829 | €72,241 | +€19,412 | +36.7% |
| Operating profit (loss) | 9901 | €47,277 | €67,238 | +€19,961 | +42.2% |
| Financial income | 75/76B | €352 | €176 | -€175 | -49.9% |
| Recurring financial income | 75 | €352 | €176 | -€175 | -49.9% |
| Financial charges | 65/66B | €3,157 | €2,830 | -€327 | -10.3% |
| Recurring financial charges | 65 | €3,157 | €2,830 | -€327 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €44,472 | €64,584 | +€20,112 | +45.2% |
| Income taxes | 67/77 | €10,025 | €13,904 | +€3,880 | +38.7% |
| Profit (loss) for the period | 9904 | €34,448 | €50,680 | +€16,233 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,448 | €50,680 | +€16,233 | +47.1% |
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 11 October 2026 via checked.be.