PRO'POSE: 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'POSE
Largest movements
- Tangible fixed assets -€33,175
down €33,175 (-18.8%), from €176,082 to €142,906
of which Leasing and similar rights: -€20,330
- Receivables within one year -€10,079
down €10,079 (-9.5%), from €105,881 to €95,803
of which Other amounts receivable: -€16,059
- Debts after one year -€45,286
down €45,286 (-15.4%), from €293,551 to €248,265
- Profit (loss) carried forward +€18,544
up €18,544 (+8.4%), from -€219,487 to -€200,942
- Current portion of long-term debt -€10,314
down €10,314 (-17.3%), from €59,746 to €49,432
- Trade debts -€5,907
down €5,907 (-13.2%), from €44,829 to €38,922
- Tax, wage and social debts -€4,658
down €4,658 (-6.7%), from €69,201 to €64,543
of which Remuneration and social security: -€3,580
- Gross operating margin +€80,945
up €80,945 (+328.7%), from €24,624 to €105,569
- Other operating charges +€21,168
up €21,168 (+345.2%), from €6,133 to €27,301
- Taxes +€11,183
up €11,183 (+755.0%), from €1,481 to €12,665
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,144 | €242,765 | -€43,379 | -15.2% |
| Fixed assets | 21/28 | €178,862 | €145,687 | -€33,175 | -18.5% |
| Tangible fixed assets | 22/27 | €176,082 | €142,906 | -€33,175 | -18.8% |
| Land and buildings | 22 | €102,060 | €98,761 | -€3,299 | -3.2% |
| Plant, machinery and equipment | 23 | €14,118 | €13,472 | -€646 | -4.6% |
| Furniture and vehicles | 24 | €28,604 | €20,004 | -€8,600 | -30.1% |
| Leasing and similar rights | 25 | €30,356 | €10,026 | -€20,330 | -67.0% |
| Other tangible fixed assets | 26 | €944 | €644 | -€300 | -31.8% |
| Financial fixed assets | 28 | €2,781 | €2,781 | = | 0.0% |
| Current assets | 29/58 | €107,282 | €97,078 | -€10,204 | -9.5% |
| Amounts receivable within one year | 40/41 | €105,881 | €95,803 | -€10,079 | -9.5% |
| Trade receivables | 40 | €35,842 | €41,823 | +€5,981 | +16.7% |
| Other amounts receivable | 41 | €70,039 | €53,980 | -€16,059 | -22.9% |
| Deferred charges and accrued income | 490/1 | €1,400 | €1,275 | -€125 | -8.9% |
| Total equity and liabilities | 10/49 | €286,144 | €242,765 | -€43,379 | -15.2% |
| Equity | 10/15 | -€181,277 | -€162,732 | +€18,544 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,610 | €19,610 | = | 0.0% |
| 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 | €17,750 | €17,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,487 | -€200,942 | +€18,544 | +8.4% |
| Amounts payable | 17/49 | €467,421 | €405,497 | -€61,923 | -13.2% |
| Amounts payable after more than one year | 17 | €293,551 | €248,265 | -€45,286 | -15.4% |
| Financial debts | 170/4 | €293,551 | €248,265 | -€45,286 | -15.4% |
| Amounts payable within one year | 42/48 | €173,869 | €157,062 | -€16,807 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €59,746 | €49,432 | -€10,314 | -17.3% |
| Financial debts | 43 | €94 | €4,165 | +€4,071 | +4341.4% |
| Credit institutions | 430/8 | €94 | €4,165 | +€4,071 | +4341.4% |
| Trade debts | 44 | €44,829 | €38,922 | -€5,907 | -13.2% |
| Suppliers | 440/4 | €44,829 | €38,922 | -€5,907 | -13.2% |
| Taxes, remuneration and social security | 45 | €69,201 | €64,543 | -€4,658 | -6.7% |
| Taxes | 450/3 | €65,621 | €64,543 | -€1,078 | -1.6% |
| Remuneration and social security | 454/9 | €3,580 | - | -€3,580 | |
| Accrued charges and deferred income | 492/3 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,108 | €33,175 | +€67 | +0.2% |
| Other operating charges | 640/8 | €6,133 | €27,301 | +€21,168 | +345.2% |
| Gross operating margin | 9900 | €24,624 | €105,569 | +€80,945 | +328.7% |
| Operating profit (loss) | 9901 | -€14,616 | €45,092 | +€59,709 | |
| Financial income | 75/76B | €3,955 | €3,309 | -€646 | -16.3% |
| Recurring financial income | 75 | €3,955 | €3,309 | -€646 | -16.3% |
| Financial charges | 65/66B | €16,412 | €17,193 | +€781 | +4.8% |
| Recurring financial charges | 65 | €16,412 | €17,193 | +€781 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,074 | €31,209 | +€58,282 | |
| Income taxes | 67/77 | €1,481 | €12,665 | +€11,183 | +755.0% |
| Profit (loss) for the period | 9904 | -€28,555 | €18,544 | +€47,099 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,555 | €18,544 | +€47,099 |
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 28 September 2026 via checked.be.