Pro - Spectief: 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 - Spectief
Largest movements
- Cash +€45,235
up €45,235 (+51.9%), from €87,217 to €132,453
mainly Net result for the year (+€53,443) and Depreciation (+€14,727)
- Receivables within one year +€13,927
up €13,927 (+92.1%), from €15,113 to €29,040
- Tangible fixed assets -€11,827
down €11,827 (-21.8%), from €54,184 to €42,357
of which Furniture and vehicles: -€13,466
- Profit (loss) carried forward +€53,443
up €53,443 (+52.4%), from €101,965 to €155,407
- Tax, wage and social debts -€7,164
down €7,164 (-20.1%), from €35,638 to €28,475
of which Taxes: -€6,529
- Gross operating margin -€11,697
down €11,697 (-12.4%), from €94,427 to €82,730
- Taxes -€2,357
down €2,357 (-14.9%), from €15,782 to €13,426
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 | €157,907 | €206,315 | +€48,408 | +30.7% |
| Fixed assets | 21/28 | €54,184 | €42,357 | -€11,827 | -21.8% |
| Tangible fixed assets | 22/27 | €54,184 | €42,357 | -€11,827 | -21.8% |
| Plant, machinery and equipment | 23 | - | €1,639 | +€1,639 | |
| Furniture and vehicles | 24 | €54,184 | €40,718 | -€13,466 | -24.9% |
| Current assets | 29/58 | €103,723 | €163,958 | +€60,235 | +58.1% |
| Amounts receivable within one year | 40/41 | €15,113 | €29,040 | +€13,927 | +92.1% |
| Trade receivables | 40 | €15,113 | €29,040 | +€13,927 | +92.1% |
| Cash at bank and in hand | 54/58 | €87,217 | €132,453 | +€45,235 | +51.9% |
| Deferred charges and accrued income | 490/1 | €1,392 | €2,465 | +€1,073 | +77.1% |
| Total equity and liabilities | 10/49 | €157,907 | €206,315 | +€48,408 | +30.7% |
| Equity | 10/15 | €104,965 | €158,407 | +€53,443 | +50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,965 | €155,407 | +€53,443 | +52.4% |
| Amounts payable | 17/49 | €52,942 | €47,908 | -€5,034 | -9.5% |
| Amounts payable within one year | 42/48 | €52,727 | €47,908 | -€4,819 | -9.1% |
| Trade debts | 44 | €1,008 | €1,897 | +€889 | +88.1% |
| Suppliers | 440/4 | €1,008 | €1,897 | +€889 | +88.1% |
| Taxes, remuneration and social security | 45 | €35,638 | €28,475 | -€7,164 | -20.1% |
| Taxes | 450/3 | €32,788 | €26,260 | -€6,529 | -19.9% |
| Remuneration and social security | 454/9 | €2,850 | €2,215 | -€635 | -22.3% |
| Other amounts payable | 47/48 | €16,081 | €17,537 | +€1,456 | +9.1% |
| Accrued charges and deferred income | 492/3 | €215 | - | -€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,485 | €14,727 | +€243 | +1.7% |
| Other operating charges | 640/8 | €959 | €821 | -€138 | -14.4% |
| Gross operating margin | 9900 | €94,427 | €82,730 | -€11,697 | -12.4% |
| Operating profit (loss) | 9901 | €78,984 | €67,181 | -€11,802 | -14.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €97 | €313 | +€215 | +221% |
| Recurring financial charges | 65 | €97 | €313 | +€215 | +221% |
| Profit (loss) for the period before taxes | 9903 | €78,887 | €66,868 | -€12,018 | -15.2% |
| Income taxes | 67/77 | €15,782 | €13,426 | -€2,357 | -14.9% |
| Profit (loss) for the period | 9904 | €63,104 | €53,443 | -€9,661 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,104 | €53,443 | -€9,661 | -15.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.