Pro Sync: 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 Sync
Largest movements
- Current investments +€10,000
up €10,000 (+400.0%), from €2,500 to €12,500
- Cash -€3,321
down €3,321 (-7.9%), from €42,085 to €38,764
mainly Contributions, distributions and other (-€27,827) and Current investments (-€10,000)
- Receivables within one year -€2,725
down €2,725 (-7.8%), from €35,132 to €32,408
of which Other amounts receivable: -€4,397
- Tangible fixed assets +€1,619
up €1,619 (+7.2%), from €22,536 to €24,155
of which Furniture and vehicles: +€1,678
- Tax, wage and social debts +€5,946
up €5,946 (+63.4%), from €9,375 to €15,321
- Reserves +€5,169
up €5,169 (+6.5%), from €80,044 to €85,213
- Debts after one year -€4,541
no longer reported in 2025 (was €4,541)
- Other debts -€2,927
no longer reported in 2025 (was €2,927)
- Depreciation -€1,094
down €1,094 (-16.2%), from €6,775 to €5,681
- Other operating charges -€705
down €705 (-39.4%), from €1,790 to €1,085
- Gross operating margin -€667
down €667 (-1.2%), from €54,915 to €54,248
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 | €103,985 | €109,546 | +€5,561 | +5.3% |
| Fixed assets | 21/28 | €22,536 | €24,155 | +€1,619 | +7.2% |
| Tangible fixed assets | 22/27 | €22,536 | €24,155 | +€1,619 | +7.2% |
| Plant, machinery and equipment | 23 | €2,891 | €2,957 | +€66 | +2.3% |
| Furniture and vehicles | 24 | €1,780 | €3,459 | +€1,678 | +94.3% |
| Other tangible fixed assets | 26 | €17,865 | €17,740 | -€125 | -0.7% |
| Current assets | 29/58 | €81,448 | €85,390 | +€3,942 | +4.8% |
| Amounts receivable within one year | 40/41 | €35,132 | €32,408 | -€2,725 | -7.8% |
| Trade receivables | 40 | €19,515 | €21,187 | +€1,673 | +8.6% |
| Other amounts receivable | 41 | €15,618 | €11,221 | -€4,397 | -28.2% |
| Current investments | 50/53 | €2,500 | €12,500 | +€10,000 | +400.0% |
| Cash at bank and in hand | 54/58 | €42,085 | €38,764 | -€3,321 | -7.9% |
| Deferred charges and accrued income | 490/1 | €1,731 | €1,718 | -€13 | -0.7% |
| Total equity and liabilities | 10/49 | €103,985 | €109,546 | +€5,561 | +5.3% |
| Equity | 10/15 | €80,045 | €85,214 | +€5,169 | +6.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €80,044 | €85,213 | +€5,169 | +6.5% |
| Distributable reserves | 133 | €80,044 | €85,213 | +€5,169 | +6.5% |
| Amounts payable | 17/49 | €23,940 | €24,332 | +€392 | +1.6% |
| Amounts payable after more than one year | 17 | €4,541 | - | -€4,541 | |
| Financial debts | 170/4 | €4,541 | - | -€4,541 | |
| Amounts payable within one year | 42/48 | €19,399 | €24,332 | +€4,933 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €4,324 | €4,541 | +€217 | +5.0% |
| Financial debts | 43 | €2,705 | €3,365 | +€660 | +24.4% |
| Credit institutions | 430/8 | €2,705 | €3,365 | +€660 | +24.4% |
| Trade debts | 44 | €68 | €1,105 | +€1,037 | +1519.9% |
| Suppliers | 440/4 | €68 | €1,105 | +€1,037 | +1519.9% |
| Taxes, remuneration and social security | 45 | €9,375 | €15,321 | +€5,946 | +63.4% |
| Taxes | 450/3 | €9,375 | €15,321 | +€5,946 | +63.4% |
| Other amounts payable | 47/48 | €2,927 | - | -€2,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,775 | €5,681 | -€1,094 | -16.2% |
| Other operating charges | 640/8 | €1,790 | €1,085 | -€705 | -39.4% |
| Gross operating margin | 9900 | €54,915 | €54,248 | -€667 | -1.2% |
| Operating profit (loss) | 9901 | €46,350 | €47,483 | +€1,133 | +2.4% |
| Financial income | 75/76B | €592 | €881 | +€289 | +48.9% |
| Recurring financial income | 75 | €592 | €881 | +€289 | +48.9% |
| Financial charges | 65/66B | €1,679 | €1,401 | -€278 | -16.5% |
| Recurring financial charges | 65 | €1,679 | €1,401 | -€278 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €45,263 | €46,963 | +€1,700 | +3.8% |
| Income taxes | 67/77 | €13,492 | €13,967 | +€474 | +3.5% |
| Profit (loss) for the period | 9904 | €31,771 | €32,996 | +€1,225 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,771 | €32,996 | +€1,225 | +3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.