PRO RATO: 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 RATO
Largest movements
- Cash +€8,800
up €8,800 (+25.4%), from €34,715 to €43,516
mainly Net result for the year (+€13,199) and Other debts (+€3,829)
- Current investments +€5,938
new in 2025: €5,938
- Receivables within one year -€2,582
down €2,582 (-45.6%), from €5,661 to €3,079
of which Trade receivables: -€3,079
- Reserves +€12,000
new in 2025: €12,000
- Trade debts -€4,678
down €4,678 (-95.0%), from €4,926 to €248
- Other debts +€3,829
up €3,829 (+39.3%), from €9,738 to €13,566
- Tax, wage and social debts +€965
up €965 (+61.1%), from €1,579 to €2,545
- Turnover +€33,469
new in 2025: €33,469
- Purchases and services +€10,884
new in 2025: €10,884
- Gross operating margin +€1,501
up €1,501 (+7.1%), from €21,084 to €22,586
- Taxes +€1,465
up €1,465 (+27.3%), from €5,358 to €6,824
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 | €41,597 | €54,079 | +€12,483 | +30.0% |
| Fixed assets | 21/28 | €589 | €840 | +€251 | +42.6% |
| Tangible fixed assets | 22/27 | €589 | €840 | +€251 | +42.6% |
| Furniture and vehicles | 24 | €589 | €840 | +€251 | +42.6% |
| Current assets | 29/58 | €41,008 | €53,240 | +€12,232 | +29.8% |
| Amounts receivable within one year | 40/41 | €5,661 | €3,079 | -€2,582 | -45.6% |
| Trade receivables | 40 | €5,661 | €2,582 | -€3,079 | -54.4% |
| Other amounts receivable | 41 | - | €497 | +€497 | |
| Current investments | 50/53 | - | €5,938 | +€5,938 | |
| Cash at bank and in hand | 54/58 | €34,715 | €43,516 | +€8,800 | +25.4% |
| Deferred charges and accrued income | 490/1 | €632 | €707 | +€75 | +11.9% |
| Total equity and liabilities | 10/49 | €41,597 | €54,079 | +€12,483 | +30.0% |
| Equity | 10/15 | €25,353 | €37,720 | +€12,366 | +48.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €12,000 | +€12,000 | |
| Distributable reserves | 133 | - | €12,000 | +€12,000 | |
| Profit (loss) carried forward | 14 | €353 | €720 | +€366 | +104% |
| Amounts payable | 17/49 | €16,243 | €16,360 | +€116 | +0.7% |
| Amounts payable within one year | 42/48 | €16,243 | €16,360 | +€116 | +0.7% |
| Trade debts | 44 | €4,926 | €248 | -€4,678 | -95.0% |
| Suppliers | 440/4 | €4,926 | €248 | -€4,678 | -95.0% |
| Taxes, remuneration and social security | 45 | €1,579 | €2,545 | +€965 | +61.1% |
| Taxes | 450/3 | €1,579 | €2,545 | +€965 | +61.1% |
| Other amounts payable | 47/48 | €9,738 | €13,566 | +€3,829 | +39.3% |
| Turnover | 70 | - | €33,469 | +€33,469 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,884 | +€10,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €826 | +€238 | +40.4% |
| Other operating charges | 640/8 | €1,061 | €1,371 | +€310 | +29.2% |
| Gross operating margin | 9900 | €21,084 | €22,586 | +€1,501 | +7.1% |
| Operating profit (loss) | 9901 | €19,434 | €20,388 | +€954 | +4.9% |
| Financial income | 75/76B | €291 | €493 | +€202 | +69.4% |
| Recurring financial income | 75 | €291 | €493 | +€202 | +69.4% |
| Financial charges | 65/66B | €742 | €858 | +€116 | +15.7% |
| Recurring financial charges | 65 | €742 | €858 | +€116 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €18,984 | €20,023 | +€1,040 | +5.5% |
| Income taxes | 67/77 | €5,358 | €6,824 | +€1,465 | +27.3% |
| Profit (loss) for the period | 9904 | €13,625 | €13,199 | -€426 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,625 | €13,199 | -€426 | -3.1% |
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 16 October 2026 via checked.be.