PRO-STAR: 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-STAR
Largest movements
- Receivables within one year +€15,484
up €15,484 (+76.0%), from €20,387 to €35,871
of which Other amounts receivable: +€14,458
- Deferred charges and accrued income -€7,146
down €7,146 (-40.0%), from €17,866 to €10,721
- Tangible fixed assets +€5,813
up €5,813 (+23.4%), from €24,838 to €30,651
of which Plant, machinery and equipment: +€5,813
- Cash -€3,065
down €3,065 (-31.5%), from €9,738 to €6,673
mainly Receivables within one year (-€15,484) and Investment in fixed assets (net) (-€6,508)
- Reserves +€11,600
up €11,600 (+18.1%), from €64,100 to €75,700
- Gross operating margin -€776
down €776 (-4.2%), from €18,529 to €17,753
- Taxes -€609
down €609 (-12.9%), from €4,730 to €4,121
- Depreciation +€475
up €475 (+215.0%), from €221 to €696
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 | €72,829 | €83,915 | +€11,087 | +15.2% |
| Fixed assets | 21/28 | €24,838 | €30,651 | +€5,813 | +23.4% |
| Tangible fixed assets | 22/27 | €24,838 | €30,651 | +€5,813 | +23.4% |
| Land and buildings | 22 | €24,294 | €24,294 | = | 0.0% |
| Plant, machinery and equipment | 23 | €544 | €6,357 | +€5,813 | +1067.6% |
| Current assets | 29/58 | €47,991 | €53,265 | +€5,274 | +11.0% |
| Amounts receivable within one year | 40/41 | €20,387 | €35,871 | +€15,484 | +76.0% |
| Trade receivables | 40 | €7,088 | €8,115 | +€1,027 | +14.5% |
| Other amounts receivable | 41 | €13,299 | €27,757 | +€14,458 | +108.7% |
| Cash at bank and in hand | 54/58 | €9,738 | €6,673 | -€3,065 | -31.5% |
| Deferred charges and accrued income | 490/1 | €17,866 | €10,721 | -€7,146 | -40.0% |
| Total equity and liabilities | 10/49 | €72,829 | €83,915 | +€11,087 | +15.2% |
| Equity | 10/15 | €65,236 | €76,881 | +€11,645 | +17.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €64,100 | €75,700 | +€11,600 | +18.1% |
| Distributable reserves | 133 | €64,100 | €75,700 | +€11,600 | +18.1% |
| Profit (loss) carried forward | 14 | €136 | €181 | +€45 | +33.5% |
| Amounts payable | 17/49 | €7,593 | €7,034 | -€559 | -7.4% |
| Amounts payable within one year | 42/48 | €7,593 | €7,001 | -€592 | -7.8% |
| Trade debts | 44 | €714 | €543 | -€171 | -23.9% |
| Suppliers | 440/4 | €714 | €543 | -€171 | -23.9% |
| Taxes, remuneration and social security | 45 | €6,879 | €6,458 | -€421 | -6.1% |
| Taxes | 450/3 | €6,879 | €6,458 | -€421 | -6.1% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €696 | +€475 | +215.0% |
| Other operating charges | 640/8 | €1,966 | €2,016 | +€50 | +2.6% |
| Gross operating margin | 9900 | €18,529 | €17,753 | -€776 | -4.2% |
| Operating profit (loss) | 9901 | €16,342 | €15,041 | -€1,301 | -8.0% |
| Financial income | 75/76B | €721 | €852 | +€130 | +18.1% |
| Recurring financial income | 75 | €721 | €852 | +€130 | +18.1% |
| Financial charges | 65/66B | €109 | €126 | +€17 | +15.3% |
| Recurring financial charges | 65 | €109 | €126 | +€17 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €16,954 | €15,766 | -€1,187 | -7.0% |
| Income taxes | 67/77 | €4,730 | €4,121 | -€609 | -12.9% |
| Profit (loss) for the period | 9904 | €12,224 | €11,645 | -€578 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,224 | €11,645 | -€578 | -4.7% |
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 3 October 2026 via checked.be.