PRO SIM: 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 SIM
Largest movements
- Receivables within one year +€12,742
up €12,742 (+4.4%), from €290,678 to €303,420
of which Trade receivables: +€37,892
- Tangible fixed assets -€9,576
down €9,576 (-2.8%), from €339,587 to €330,011
of which Furniture and vehicles: -€11,586
- Other debts +€41,163
up €41,163 (+218.5%), from €18,839 to €60,002
- Profit (loss) carried forward -€27,807
down €27,807 (-76.5%), from €36,337 to €8,530
- Debts after one year -€7,639
down €7,639 (-4.0%), from €189,218 to €181,579
- Gross operating margin +€102,451
up €102,451 (+58.5%), from €175,059 to €277,510
- Other operating charges +€76,552
up €76,552 (+659.4%), from €11,610 to €88,162
- Taxes +€4,169
up €4,169 (+19.2%), from €21,725 to €25,894
- Depreciation +€3,822
up €3,822 (+9.9%), from €38,727 to €42,549
- Financial charges +€3,402
up €3,402 (+9.6%), from €35,604 to €39,005
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 | €689,214 | €693,171 | +€3,957 | +0.6% |
| Fixed assets | 21/28 | €348,382 | €338,806 | -€9,576 | -2.7% |
| Tangible fixed assets | 22/27 | €339,587 | €330,011 | -€9,576 | -2.8% |
| Land and buildings | 22 | €255,265 | €244,485 | -€10,780 | -4.2% |
| Plant, machinery and equipment | 23 | €60,225 | €73,015 | +€12,790 | +21.2% |
| Furniture and vehicles | 24 | €24,098 | €12,512 | -€11,586 | -48.1% |
| Financial fixed assets | 28 | €8,795 | €8,795 | = | 0.0% |
| Current assets | 29/58 | €340,832 | €354,365 | +€13,533 | +4.0% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €290,678 | €303,420 | +€12,742 | +4.4% |
| Trade receivables | 40 | €244,770 | €282,662 | +€37,892 | +15.5% |
| Other amounts receivable | 41 | €45,908 | €20,758 | -€25,150 | -54.8% |
| Cash at bank and in hand | 54/58 | €26,485 | €28,945 | +€2,460 | +9.3% |
| Deferred charges and accrued income | 490/1 | €1,668 | - | -€1,668 | |
| Total equity and liabilities | 10/49 | €689,214 | €693,171 | +€3,957 | +0.6% |
| Equity | 10/15 | €126,337 | €98,530 | -€27,807 | -22.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,000 | €85,000 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,337 | €8,530 | -€27,807 | -76.5% |
| Amounts payable | 17/49 | €562,877 | €594,641 | +€31,764 | +5.6% |
| Amounts payable after more than one year | 17 | €189,218 | €181,579 | -€7,639 | -4.0% |
| Financial debts | 170/4 | €189,218 | €181,579 | -€7,639 | -4.0% |
| Amounts payable within one year | 42/48 | €373,659 | €413,062 | +€39,403 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €14,022 | €7,639 | -€6,383 | -45.5% |
| Trade debts | 44 | €296,608 | €297,054 | +€447 | +0.2% |
| Suppliers | 440/4 | €296,608 | €297,054 | +€447 | +0.2% |
| Taxes, remuneration and social security | 45 | €44,189 | €48,366 | +€4,177 | +9.5% |
| Taxes | 450/3 | €44,189 | €48,366 | +€4,177 | +9.5% |
| Other amounts payable | 47/48 | €18,839 | €60,002 | +€41,163 | +218.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,727 | €42,549 | +€3,822 | +9.9% |
| Other operating charges | 640/8 | €11,610 | €88,162 | +€76,552 | +659.4% |
| Gross operating margin | 9900 | €175,059 | €277,510 | +€102,451 | +58.5% |
| Operating profit (loss) | 9901 | €124,722 | €146,799 | +€22,077 | +17.7% |
| Financial income | 75/76B | €308 | €293 | -€15 | -5.0% |
| Recurring financial income | 75 | €308 | €293 | -€15 | -5.0% |
| Financial charges | 65/66B | €35,604 | €39,005 | +€3,402 | +9.6% |
| Recurring financial charges | 65 | €35,604 | €39,005 | +€3,402 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €89,426 | €108,087 | +€18,660 | +20.9% |
| Income taxes | 67/77 | €21,725 | €25,894 | +€4,169 | +19.2% |
| Profit (loss) for the period | 9904 | €67,702 | €82,193 | +€14,491 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,702 | €82,193 | +€14,491 | +21.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.