PRO SERV: 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 SERV
Largest movements
- Cash -€643,298
down €643,298 (-66.0%), from €974,664 to €331,366
mainly Investment in fixed assets (net) (-€549,782) and Receivables within one year (-€151,830)
- Tangible fixed assets +€497,788
up €497,788 (+39.2%), from €1.3m to €1.8m
of which Land and buildings: +€996,173
- Receivables within one year +€151,830
up €151,830 (+221.0%), from €68,711 to €220,541
- Profit (loss) carried forward -€57,699
down €57,699 (-31.7%), from -€182,019 to -€239,718
- Other debts +€42,696
up €42,696 (+46.6%), from €91,637 to €134,333
- Accrued charges and deferred income +€36,271
up €36,271 (+15.7%), from €231,513 to €267,784
- Depreciation +€26,506
up €26,506 (+104.0%), from €25,487 to €51,993
- Financial income -€16,065
no longer reported in 2025 (was €16,065)
- Gross operating margin +€13,315
up €13,315 (+103.0%), from €12,925 to €26,240
- Other operating charges -€4,103
down €4,103 (-44.9%), from €9,136 to €5,032
- Financial charges +€702
up €702 (+1.7%), from €42,198 to €42,901
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 | €2,315,683 | €2,321,680 | +€5,997 | +0.3% |
| Fixed assets | 21/28 | €1,271,381 | €1,769,169 | +€497,788 | +39.2% |
| Tangible fixed assets | 22/27 | €1,271,131 | €1,768,919 | +€497,788 | +39.2% |
| Land and buildings | 22 | €672,916 | €1,669,090 | +€996,173 | +148.0% |
| Plant, machinery and equipment | 23 | €14,982 | €21,220 | +€6,238 | +41.6% |
| Furniture and vehicles | 24 | €3,028 | €78,609 | +€75,581 | +2496.0% |
| Assets under construction and advance payments | 27 | €580,204 | - | -€580,204 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,044,302 | €552,511 | -€491,792 | -47.1% |
| Amounts receivable within one year | 40/41 | €68,711 | €220,541 | +€151,830 | +221.0% |
| Other amounts receivable | 41 | €68,711 | €220,541 | +€151,830 | +221.0% |
| Cash at bank and in hand | 54/58 | €974,664 | €331,366 | -€643,298 | -66.0% |
| Deferred charges and accrued income | 490/1 | €927 | €603 | -€324 | -34.9% |
| Total equity and liabilities | 10/49 | €2,315,683 | €2,321,680 | +€5,997 | +0.3% |
| Equity | 10/15 | €576,313 | €506,624 | -€69,689 | -12.1% |
| Contributions | 10/11 | €141,975 | €141,975 | = | 0.0% |
| Capital | 10 | €141,975 | €141,975 | = | 0.0% |
| Issued capital | 100 | €141,975 | €141,975 | = | 0.0% |
| Reserves | 13 | €616,357 | €604,367 | -€11,990 | -1.9% |
| Non-distributable reserves | 130/1 | €554 | €554 | = | 0.0% |
| Legal reserve | 130 | €554 | €554 | = | 0.0% |
| Tax-exempt reserves | 132 | €615,803 | €603,813 | -€11,990 | -1.9% |
| Profit (loss) carried forward | 14 | -€182,019 | -€239,718 | -€57,699 | -31.7% |
| Provisions and deferred taxes | 16 | €205,216 | €201,219 | -€3,997 | -1.9% |
| Deferred taxes | 168 | €205,216 | €201,219 | -€3,997 | -1.9% |
| Amounts payable | 17/49 | €1,534,155 | €1,613,837 | +€79,682 | +5.2% |
| Amounts payable after more than one year | 17 | €1,206,594 | €1,207,327 | +€732 | +0.1% |
| Other amounts payable | 178/9 | €1,206,594 | €1,207,327 | +€732 | +0.1% |
| Amounts payable within one year | 42/48 | €96,048 | €138,726 | +€42,679 | +44.4% |
| Trade debts | 44 | €4,400 | €4,394 | -€7 | -0.1% |
| Suppliers | 440/4 | €4,400 | €4,394 | -€7 | -0.1% |
| Taxes, remuneration and social security | 45 | €10 | - | -€10 | |
| Taxes | 450/3 | €10 | - | -€10 | |
| Other amounts payable | 47/48 | €91,637 | €134,333 | +€42,696 | +46.6% |
| Accrued charges and deferred income | 492/3 | €231,513 | €267,784 | +€36,271 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,487 | €51,993 | +€26,506 | +104.0% |
| Other operating charges | 640/8 | €9,136 | €5,032 | -€4,103 | -44.9% |
| Non-recurring operating charges | 66A | €10,449 | - | -€10,449 | |
| Gross operating margin | 9900 | €12,925 | €26,240 | +€13,315 | +103.0% |
| Operating profit (loss) | 9901 | -€32,146 | -€30,785 | +€1,360 | +4.2% |
| Financial income | 75/76B | €16,065 | - | -€16,065 | |
| Recurring financial income | 75 | €16,065 | - | -€16,065 | |
| Financial charges | 65/66B | €42,198 | €42,901 | +€702 | +1.7% |
| Recurring financial charges | 65 | €42,198 | €42,901 | +€702 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€58,279 | -€73,686 | -€15,407 | -26.4% |
| Transfer from deferred taxes | 780 | €148 | €3,997 | +€3,849 | +2607.4% |
| Profit (loss) for the period | 9904 | -€58,131 | -€69,689 | -€11,558 | -19.9% |
| Transfer from tax-exempt reserves | 789 | €287 | €11,990 | +€11,703 | +4082.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,845 | -€57,699 | +€145 | +0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.