PRO-RACKET SERVICE: 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-RACKET SERVICE
Largest movements
- Receivables within one year +€23,799
up €23,799 (+482%), from €4,942 to €28,741
of which Trade receivables: +€25,751
- Stocks and contracts +€14,475
up €14,475 (+9.4%), from €153,664 to €168,139
- Cash -€4,922
no longer reported in 2025 (was €4,922)
mainly Receivables within one year (-€23,799) and Debts after one year (-€20,662)
- Tangible fixed assets +€4,568
up €4,568 (+155%), from €2,940 to €7,508
- Intangible fixed assets +€4,062
up €4,062 (+89.0%), from €4,565 to €8,626
- Trade debts +€27,282
up €27,282 (+64.7%), from €42,151 to €69,433
- Debts after one year -€20,662
down €20,662 (-28.3%), from €73,135 to €52,473
- Other debts +€16,883
up €16,883 (+95.4%), from €17,695 to €34,579
- Profit (loss) carried forward +€10,839
up €10,839 (+15.5%), from -€69,858 to -€59,019
- Tax, wage and social debts +€5,335
up €5,335 (+35.8%), from €14,898 to €20,233
- Gross operating margin +€45,159
up €45,159, from -€19,260 to €25,898
- Financial income +€2,013
up €2,013 (+947%), from €212 to €2,226
- Depreciation +€1,728
up €1,728 (+75.3%), from €2,295 to €4,023
- Financial charges +€1,363
up €1,363 (+13.8%), from €9,870 to €11,233
- Other operating charges +€362
up €362 (+24.3%), from €1,487 to €1,849
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.
Derived cash bridge
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 | €179,298 | €220,375 | +€41,077 | +22.9% |
| Fixed assets | 21/28 | €14,345 | €22,974 | +€8,629 | +60.2% |
| Intangible fixed assets | 21 | €4,565 | €8,626 | +€4,062 | +89.0% |
| Tangible fixed assets | 22/27 | €2,940 | €7,508 | +€4,568 | +155% |
| Plant, machinery and equipment | 23 | €2,940 | €7,508 | +€4,568 | +155% |
| Financial fixed assets | 28 | €6,840 | €6,840 | = | 0.0% |
| Current assets | 29/58 | €164,954 | €197,401 | +€32,448 | +19.7% |
| Stocks and contracts in progress | 3 | €153,664 | €168,139 | +€14,475 | +9.4% |
| Stocks | 30/36 | €153,664 | €168,139 | +€14,475 | +9.4% |
| Amounts receivable within one year | 40/41 | €4,942 | €28,741 | +€23,799 | +482% |
| Trade receivables | 40 | €2,869 | €28,620 | +€25,751 | +897% |
| Other amounts receivable | 41 | €2,073 | €121 | -€1,952 | -94.2% |
| Cash at bank and in hand | 54/58 | €4,922 | - | -€4,922 | |
| Deferred charges and accrued income | 490/1 | €1,426 | €522 | -€904 | -63.4% |
| Total equity and liabilities | 10/49 | €179,298 | €220,375 | +€41,077 | +22.9% |
| Equity | 10/15 | -€8,358 | €2,481 | +€10,839 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,858 | -€59,019 | +€10,839 | +15.5% |
| Amounts payable | 17/49 | €187,656 | €217,894 | +€30,238 | +16.1% |
| Amounts payable after more than one year | 17 | €73,135 | €52,473 | -€20,662 | -28.3% |
| Financial debts | 170/4 | €73,135 | €52,473 | -€20,662 | -28.3% |
| Amounts payable within one year | 42/48 | €114,521 | €164,482 | +€49,961 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €26,969 | €28,290 | +€1,320 | +4.9% |
| Financial debts | 43 | €12,807 | €11,948 | -€860 | -6.7% |
| Credit institutions | 430/8 | €12,807 | €11,948 | -€860 | -6.7% |
| Trade debts | 44 | €42,151 | €69,433 | +€27,282 | +64.7% |
| Suppliers | 440/4 | €42,151 | €69,433 | +€27,282 | +64.7% |
| Taxes, remuneration and social security | 45 | €14,898 | €20,233 | +€5,335 | +35.8% |
| Taxes | 450/3 | €14,898 | €20,233 | +€5,335 | +35.8% |
| Other amounts payable | 47/48 | €17,695 | €34,579 | +€16,883 | +95.4% |
| Accrued charges and deferred income | 492/3 | - | €939 | +€939 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,295 | €4,023 | +€1,728 | +75.3% |
| Other operating charges | 640/8 | €1,487 | €1,849 | +€362 | +24.3% |
| Gross operating margin | 9900 | -€19,260 | €25,898 | +€45,159 | |
| Operating profit (loss) | 9901 | -€23,043 | €20,027 | +€43,069 | |
| Financial income | 75/76B | €212 | €2,226 | +€2,013 | +947% |
| Recurring financial income | 75 | €212 | €2,226 | +€2,013 | +947% |
| Financial charges | 65/66B | €9,870 | €11,233 | +€1,363 | +13.8% |
| Recurring financial charges | 65 | €9,870 | €11,233 | +€1,363 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,700 | €11,019 | +€43,719 | |
| Income taxes | 67/77 | €312 | €180 | -€132 | -42.4% |
| Profit (loss) for the period | 9904 | -€33,013 | €10,839 | +€43,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,013 | €10,839 | +€43,852 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.