PRO SALES: 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 SALES
Largest movements
- Receivables within one year +€12,567
up €12,567 (+69.9%), from €17,977 to €30,544
of which Trade receivables: +€8,280
- Cash +€9,854
up €9,854 (+46.1%), from €21,358 to €31,212
mainly Net result for the year (+€25,300) and Depreciation (+€12,872)
- Tangible fixed assets -€6,867
down €6,867 (-15.4%), from €44,504 to €37,637
- Reserves +€25,300
up €25,300 (+41.1%), from €61,549 to €86,849
- Debts after one year -€6,507
down €6,507 (-93.8%), from €6,937 to €430
- Trade debts -€5,321
no longer reported in 2025 (was €5,321)
- Tax, wage and social debts +€3,919
new in 2025: €3,919
- Current portion of long-term debt -€1,837
down €1,837 (-18.3%), from €10,032 to €8,195
- Gross operating margin +€17,632
up €17,632 (+45.8%), from €38,484 to €56,116
- Taxes +€5,253
up €5,253 (+49.4%), from €10,642 to €15,895
- Depreciation +€2,729
up €2,729 (+26.9%), from €10,143 to €12,872
- Other operating charges +€605
up €605 (+48.5%), from €1,247 to €1,852
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 | €83,839 | €99,393 | +€15,554 | +18.6% |
| Fixed assets | 21/28 | €44,504 | €37,637 | -€6,867 | -15.4% |
| Tangible fixed assets | 22/27 | €44,504 | €37,637 | -€6,867 | -15.4% |
| Furniture and vehicles | 24 | €44,504 | €37,637 | -€6,867 | -15.4% |
| Current assets | 29/58 | €39,335 | €61,756 | +€22,421 | +57.0% |
| Amounts receivable within one year | 40/41 | €17,977 | €30,544 | +€12,567 | +69.9% |
| Trade receivables | 40 | €6,115 | €14,395 | +€8,280 | +135.4% |
| Other amounts receivable | 41 | €11,862 | €16,149 | +€4,287 | +36.1% |
| Cash at bank and in hand | 54/58 | €21,358 | €31,212 | +€9,854 | +46.1% |
| Total equity and liabilities | 10/49 | €83,839 | €99,393 | +€15,554 | +18.6% |
| Equity | 10/15 | €61,549 | €86,849 | +€25,300 | +41.1% |
| Reserves | 13 | €61,549 | €86,849 | +€25,300 | +41.1% |
| Distributable reserves | 133 | €61,549 | €86,849 | +€25,300 | +41.1% |
| Amounts payable | 17/49 | €22,290 | €12,544 | -€9,746 | -43.7% |
| Amounts payable after more than one year | 17 | €6,937 | €430 | -€6,507 | -93.8% |
| Financial debts | 170/4 | €6,937 | €430 | -€6,507 | -93.8% |
| Amounts payable within one year | 42/48 | €15,353 | €12,114 | -€3,239 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €10,032 | €8,195 | -€1,837 | -18.3% |
| Trade debts | 44 | €5,321 | - | -€5,321 | |
| Suppliers | 440/4 | €5,321 | - | -€5,321 | |
| Taxes, remuneration and social security | 45 | - | €3,919 | +€3,919 | |
| Taxes | 450/3 | - | €3,919 | +€3,919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,143 | €12,872 | +€2,729 | +26.9% |
| Other operating charges | 640/8 | €1,247 | €1,852 | +€605 | +48.5% |
| Gross operating margin | 9900 | €38,484 | €56,116 | +€17,632 | +45.8% |
| Operating profit (loss) | 9901 | €27,094 | €41,392 | +€14,298 | +52.8% |
| Financial income | 75/76B | €871 | €645 | -€226 | -25.9% |
| Recurring financial income | 75 | €871 | €645 | -€226 | -25.9% |
| Financial charges | 65/66B | €1,018 | €842 | -€176 | -17.3% |
| Recurring financial charges | 65 | €1,018 | €842 | -€176 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €26,947 | €41,195 | +€14,248 | +52.9% |
| Income taxes | 67/77 | €10,642 | €15,895 | +€5,253 | +49.4% |
| Profit (loss) for the period | 9904 | €16,305 | €25,300 | +€8,995 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,305 | €25,300 | +€8,995 | +55.2% |
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 7 October 2026 via checked.be.