PRO SERV: what changed
PRO SERV
Largest movements
- Cash +€210,423
up €210,423 (+73.5%), from €286,209 to €496,632
mainly Net result for the year (+€270,605) and Debts after one year (+€239,614)
- Tangible fixed assets -€57,289
down €57,289 (-28.5%), from €201,065 to €143,776
of which Furniture and vehicles: -€49,672
- Stocks and contracts -€52,488
down €52,488 (-47.1%), from €111,521 to €59,033
- Receivables within one year +€27,162
up €27,162 (+11.9%), from €228,060 to €255,222
of which Trade receivables: +€41,584
- Deferred charges and accrued income +€13,954
up €13,954 (+353%), from €3,947 to €17,901
- Debts after one year +€239,614
up €239,614 (+455%), from €52,663 to €292,276
- Reserves -€225,396
down €225,396 (-32.0%), from €705,380 to €479,984
of which Distributable reserves: -€225,396
- Other debts +€60,196
up €60,196 (+7,086%), from €850 to €61,046
- Current portion of long-term debt +€43,462
up €43,462 (+206%), from €21,106 to €64,569
- Trade debts +€22,385
up €22,385 (+592%), from €3,780 to €26,165
- Gross operating margin -€62,806
down €62,806 (-7.9%), from €790,871 to €728,064
- Taxes -€30,273
down €30,273 (-30.9%), from €98,071 to €67,798
- Write-downs -€9,365
no longer reported in 2025 (was €9,365)
- Staff costs -€8,863
down €8,863 (-2.7%), from €331,506 to €322,643
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €836,987 | €978,750 | +€141,762 | +16.9% |
| Fixed assets | 21/28 | €207,250 | €149,961 | -€57,289 | -27.6% |
| Tangible fixed assets | 22/27 | €201,065 | €143,776 | -€57,289 | -28.5% |
| Land and buildings | 22 | €3,125 | €4,997 | +€1,872 | +59.9% |
| Plant, machinery and equipment | 23 | €34,203 | €24,714 | -€9,489 | -27.7% |
| Furniture and vehicles | 24 | €163,737 | €114,065 | -€49,672 | -30.3% |
| Financial fixed assets | 28 | €6,185 | €6,185 | = | 0.0% |
| Current assets | 29/58 | €629,737 | €828,788 | +€199,051 | +31.6% |
| Stocks and contracts in progress | 3 | €111,521 | €59,033 | -€52,488 | -47.1% |
| Stocks | 30/36 | €111,521 | €59,033 | -€52,488 | -47.1% |
| Amounts receivable within one year | 40/41 | €228,060 | €255,222 | +€27,162 | +11.9% |
| Trade receivables | 40 | €207,936 | €249,521 | +€41,584 | +20.0% |
| Other amounts receivable | 41 | €20,124 | €5,701 | -€14,422 | -71.7% |
| Cash at bank and in hand | 54/58 | €286,209 | €496,632 | +€210,423 | +73.5% |
| Deferred charges and accrued income | 490/1 | €3,947 | €17,901 | +€13,954 | +353% |
| Total equity and liabilities | 10/49 | €836,987 | €978,750 | +€141,762 | +16.9% |
| Equity | 10/15 | €723,980 | €498,584 | -€225,396 | -31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €705,380 | €479,984 | -€225,396 | -32.0% |
| Non-distributable reserves | 130/1 | €3,020 | €3,020 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,020 | €3,020 | = | 0.0% |
| Distributable reserves | 133 | €702,360 | €476,964 | -€225,396 | -32.1% |
| Amounts payable | 17/49 | €113,008 | €480,166 | +€367,158 | +325% |
| Amounts payable after more than one year | 17 | €52,663 | €292,276 | +€239,614 | +455% |
| Financial debts | 170/4 | €52,663 | €292,276 | +€239,614 | +455% |
| Amounts payable within one year | 42/48 | €60,345 | €183,552 | +€123,207 | +204% |
| Current portion of amounts payable after more than one year | 42 | €21,106 | €64,569 | +€43,462 | +206% |
| Trade debts | 44 | €3,780 | €26,165 | +€22,385 | +592% |
| Suppliers | 440/4 | €3,780 | €26,165 | +€22,385 | +592% |
| Taxes, remuneration and social security | 45 | €34,610 | €31,773 | -€2,837 | -8.2% |
| Taxes | 450/3 | €3,525 | €5,298 | +€1,773 | +50.3% |
| Remuneration and social security | 454/9 | €31,085 | €26,475 | -€4,610 | -14.8% |
| Other amounts payable | 47/48 | €850 | €61,046 | +€60,196 | +7,086% |
| Accrued charges and deferred income | 492/3 | - | €4,337 | +€4,337 | |
| Non-recurring operating income | 76A | - | €7,361 | +€7,361 | |
| Remuneration, social security and pensions | 62 | €331,506 | €322,643 | -€8,863 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,833 | €53,214 | -€5,618 | -9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,365 | - | -€9,365 | |
| Other operating charges | 640/8 | €6,058 | €3,704 | -€2,354 | -38.9% |
| Gross operating margin | 9900 | €790,871 | €728,064 | -€62,806 | -7.9% |
| Operating profit (loss) | 9901 | €385,109 | €348,503 | -€36,606 | -9.5% |
| Financial charges | 65/66B | €2,939 | €10,100 | +€7,161 | +244% |
| Recurring financial charges | 65 | €2,939 | €10,100 | +€7,161 | +244% |
| Profit (loss) for the period before taxes | 9903 | €382,170 | €338,403 | -€43,768 | -11.5% |
| Income taxes | 67/77 | €98,071 | €67,798 | -€30,273 | -30.9% |
| Profit (loss) for the period | 9904 | €284,099 | €270,605 | -€13,494 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €284,099 | €270,605 | -€13,494 | -4.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.