PRO - 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 - SERVICE
Largest movements
- Receivables within one year +€77,176
up €77,176 (+107%), from €71,955 to €149,131
of which Other amounts receivable: +€52,261
- Cash +€43,896
up €43,896 (+49.7%), from €88,385 to €132,281
mainly Stocks and contracts (+€40,000) and Tax, wage and social debts (+€30,273)
- Stocks and contracts -€40,000
down €40,000 (-24.5%), from €163,170 to €123,170
- Tangible fixed assets -€5,744
down €5,744 (-13.2%), from €43,385 to €37,642
of which Furniture and vehicles: -€4,643
- Tax, wage and social debts +€30,273
up €30,273 (+30.5%), from €99,360 to €129,633
of which Taxes: +€28,445
- Profit (loss) carried forward +€28,380
up €28,380 (+30.8%), from €92,190 to €120,569
- Other debts +€18,719
up €18,719 (+56.2%), from €33,312 to €52,032
- Debts after one year -€12,221
down €12,221 (-21.9%), from €55,691 to €43,469
- Trade debts +€11,263
up €11,263 (+22.3%), from €50,465 to €61,728
of which Bills of exchange payable: +€7,800
- Gross operating margin +€24,505
up €24,505 (+18.0%), from €135,802 to €160,307
- Staff costs -€23,225
down €23,225 (-18.7%), from €124,200 to €100,975
- Taxes +€9,583
up €9,583 (+4,372%), from €219 to €9,803
- Financial charges +€6,704
up €6,704 (+65.7%), from €10,210 to €16,914
- Financial income +€2,749
up €2,749 (+1,103%), from €249 to €2,998
of which Non-recurring financial income: +€2,947
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 | €367,509 | €442,482 | +€74,972 | +20.4% |
| Fixed assets | 21/28 | €43,385 | €37,642 | -€5,744 | -13.2% |
| Tangible fixed assets | 22/27 | €43,385 | €37,642 | -€5,744 | -13.2% |
| Land and buildings | 22 | €35,016 | €34,217 | -€799 | -2.3% |
| Furniture and vehicles | 24 | €7,741 | €3,098 | -€4,643 | -60.0% |
| Other tangible fixed assets | 26 | €628 | €327 | -€302 | -48.0% |
| Current assets | 29/58 | €324,124 | €404,840 | +€80,716 | +24.9% |
| Stocks and contracts in progress | 3 | €163,170 | €123,170 | -€40,000 | -24.5% |
| Stocks | 30/36 | €163,170 | €123,170 | -€40,000 | -24.5% |
| Amounts receivable within one year | 40/41 | €71,955 | €149,131 | +€77,176 | +107% |
| Trade receivables | 40 | €49,638 | €74,553 | +€24,915 | +50.2% |
| Other amounts receivable | 41 | €22,318 | €74,579 | +€52,261 | +234% |
| Cash at bank and in hand | 54/58 | €88,385 | €132,281 | +€43,896 | +49.7% |
| Deferred charges and accrued income | 490/1 | €614 | €258 | -€356 | -58.0% |
| Total equity and liabilities | 10/49 | €367,509 | €442,482 | +€74,972 | +20.4% |
| Equity | 10/15 | €112,650 | €141,029 | +€28,380 | +25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,190 | €120,569 | +€28,380 | +30.8% |
| Amounts payable | 17/49 | €254,860 | €301,452 | +€46,592 | +18.3% |
| Amounts payable after more than one year | 17 | €55,691 | €43,469 | -€12,221 | -21.9% |
| Financial debts | 170/4 | €55,691 | €43,469 | -€12,221 | -21.9% |
| Amounts payable within one year | 42/48 | €198,981 | €255,615 | +€56,634 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €12,002 | €12,221 | +€220 | +1.8% |
| Trade debts | 44 | €50,465 | €61,728 | +€11,263 | +22.3% |
| Suppliers | 440/4 | €45,365 | €48,828 | +€3,463 | +7.6% |
| Bills of exchange payable | 441 | €5,100 | €12,900 | +€7,800 | +153% |
| Advances received on contracts in progress | 46 | €3,842 | - | -€3,842 | |
| Taxes, remuneration and social security | 45 | €99,360 | €129,633 | +€30,273 | +30.5% |
| Taxes | 450/3 | €53,195 | €81,640 | +€28,445 | +53.5% |
| Remuneration and social security | 454/9 | €46,165 | €47,993 | +€1,828 | +4.0% |
| Other amounts payable | 47/48 | €33,312 | €52,032 | +€18,719 | +56.2% |
| Accrued charges and deferred income | 492/3 | €188 | €2,369 | +€2,180 | +1,159% |
| Remuneration, social security and pensions | 62 | €124,200 | €100,975 | -€23,225 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,357 | €5,744 | -€613 | -9.6% |
| Other operating charges | 640/8 | €1,657 | €587 | -€1,070 | -64.6% |
| Non-recurring operating charges | 66A | €382 | €903 | +€521 | +136% |
| Gross operating margin | 9900 | €135,802 | €160,307 | +€24,505 | +18.0% |
| Operating profit (loss) | 9901 | €3,206 | €52,098 | +€48,893 | +1,525% |
| Financial income | 75/76B | €249 | €2,998 | +€2,749 | +1,103% |
| Recurring financial income | 75 | €249 | €51 | -€198 | -79.5% |
| Non-recurring financial income | 76B | - | €2,947 | +€2,947 | |
| Financial charges | 65/66B | €10,210 | €16,914 | +€6,704 | +65.7% |
| Recurring financial charges | 65 | €10,210 | €16,914 | +€6,704 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,755 | €38,182 | +€44,937 | |
| Income taxes | 67/77 | €219 | €9,803 | +€9,583 | +4,372% |
| Profit (loss) for the period | 9904 | -€6,974 | €28,380 | +€35,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,974 | €28,380 | +€35,354 |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.