PRO SYSTEM METHOD: 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 SYSTEM METHOD
Largest movements
- Tangible fixed assets -€4,066
down €4,066 (-11.4%), from €35,513 to €31,447
of which Land and buildings: -€3,199
- Receivables within one year -€1,109
down €1,109 (-43.9%), from €2,526 to €1,417
- Cash -€398
down €398 (-79.0%), from €504 to €106
mainly Net result for the year (-€9,532)
- Profit (loss) carried forward -€9,532
down €9,532 (-13.6%), from -€69,896 to -€79,428
- Other debts +€3,959
up €3,959 (+7.1%), from €56,014 to €59,972
- Gross operating margin -€632
down €632 (-20.8%), from -€3,033 to -€3,665
- Other operating charges +€116
up €116 (+8.4%), from €1,373 to €1,489
- Financial charges +€44
up €44 (+16.3%), from €268 to €311
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 | €38,543 | €32,970 | -€5,573 | -14.5% |
| Fixed assets | 21/28 | €35,513 | €31,447 | -€4,066 | -11.4% |
| Tangible fixed assets | 22/27 | €35,513 | €31,447 | -€4,066 | -11.4% |
| Land and buildings | 22 | €31,505 | €28,306 | -€3,199 | -10.2% |
| Furniture and vehicles | 24 | €4,008 | €3,141 | -€867 | -21.6% |
| Current assets | 29/58 | €3,029 | €1,523 | -€1,507 | -49.7% |
| Amounts receivable within one year | 40/41 | €2,526 | €1,417 | -€1,109 | -43.9% |
| Trade receivables | 40 | €2,526 | €1,417 | -€1,109 | -43.9% |
| Cash at bank and in hand | 54/58 | €504 | €106 | -€398 | -79.0% |
| Total equity and liabilities | 10/49 | €38,543 | €32,970 | -€5,573 | -14.5% |
| Equity | 10/15 | -€17,471 | -€27,003 | -€9,532 | -54.6% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Reserves | 13 | €1,425 | €1,425 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,425 | €1,425 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,425 | €1,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,896 | -€79,428 | -€9,532 | -13.6% |
| Amounts payable | 17/49 | €56,014 | €59,972 | +€3,959 | +7.1% |
| Amounts payable within one year | 42/48 | €56,014 | €59,972 | +€3,959 | +7.1% |
| Other amounts payable | 47/48 | €56,014 | €59,972 | +€3,959 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,066 | €4,066 | = | 0.0% |
| Other operating charges | 640/8 | €1,373 | €1,489 | +€116 | +8.4% |
| Gross operating margin | 9900 | -€3,033 | -€3,665 | -€632 | -20.8% |
| Operating profit (loss) | 9901 | -€8,473 | -€9,220 | -€748 | -8.8% |
| Financial charges | 65/66B | €268 | €311 | +€44 | +16.3% |
| Recurring financial charges | 65 | €268 | €311 | +€44 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,741 | -€9,532 | -€791 | -9.1% |
| Profit (loss) for the period | 9904 | -€8,741 | -€9,532 | -€791 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,741 | -€9,532 | -€791 | -9.1% |
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 10 October 2026 via checked.be.