PRO TECHNIQUE: 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 TECHNIQUE
Largest movements
- Receivables within one year -€50,887
down €50,887 (-49.3%), from €103,122 to €52,235
of which Trade receivables: -€53,296
- Tangible fixed assets -€41,982
down €41,982 (-23.6%), from €178,240 to €136,258
of which Leasing and similar rights: -€42,217
- Cash +€4,261
up €4,261 (+5.5%), from €77,549 to €81,810
mainly Other debts (+€85,324) and Receivables within one year (+€50,887)
- Other debts +€85,324
up €85,324 (+21323.1%), from €400 to €85,725
- Reserves -€79,492
down €79,492 (-67.8%), from €117,191 to €37,699
- Debts after one year -€38,215
down €38,215 (-44.1%), from €86,593 to €48,377
- Tax, wage and social debts -€34,188
down €34,188 (-48.9%), from €69,964 to €35,777
of which Taxes: -€21,355
- Trade debts -€23,486
down €23,486 (-63.0%), from €37,255 to €13,770
- Gross operating margin -€147,010
down €147,010 (-27.9%), from €526,776 to €379,766
- Staff costs -€127,136
down €127,136 (-28.6%), from €444,683 to €317,547
- Depreciation +€8,002
up €8,002 (+20.1%), from €39,804 to €47,807
- Taxes -€7,509
down €7,509 (-64.6%), from €11,629 to €4,119
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 | €367,421 | €278,269 | -€89,151 | -24.3% |
| Fixed assets | 21/28 | €178,710 | €136,728 | -€41,982 | -23.5% |
| Tangible fixed assets | 22/27 | €178,240 | €136,258 | -€41,982 | -23.6% |
| Land and buildings | 22 | €42,650 | €41,050 | -€1,600 | -3.8% |
| Plant, machinery and equipment | 23 | - | €2,532 | +€2,532 | |
| Furniture and vehicles | 24 | €8,348 | €7,651 | -€697 | -8.3% |
| Leasing and similar rights | 25 | €127,242 | €85,025 | -€42,217 | -33.2% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €188,710 | €141,541 | -€47,169 | -25.0% |
| Amounts receivable within one year | 40/41 | €103,122 | €52,235 | -€50,887 | -49.3% |
| Trade receivables | 40 | €103,019 | €49,723 | -€53,296 | -51.7% |
| Other amounts receivable | 41 | €103 | €2,512 | +€2,409 | +2328.7% |
| Cash at bank and in hand | 54/58 | €77,549 | €81,810 | +€4,261 | +5.5% |
| Deferred charges and accrued income | 490/1 | €8,039 | €7,496 | -€543 | -6.8% |
| Total equity and liabilities | 10/49 | €367,421 | €278,269 | -€89,151 | -24.3% |
| Equity | 10/15 | €135,897 | €56,406 | -€79,492 | -58.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,191 | €37,699 | -€79,492 | -67.8% |
| Distributable reserves | 133 | €117,191 | €37,699 | -€79,492 | -67.8% |
| Profit (loss) carried forward | 14 | €106 | €106 | = | 0.0% |
| Amounts payable | 17/49 | €231,523 | €221,864 | -€9,660 | -4.2% |
| Amounts payable after more than one year | 17 | €86,593 | €48,377 | -€38,215 | -44.1% |
| Financial debts | 170/4 | €86,593 | €48,377 | -€38,215 | -44.1% |
| Amounts payable within one year | 42/48 | €144,931 | €173,486 | +€28,556 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €37,311 | €38,215 | +€905 | +2.4% |
| Trade debts | 44 | €37,255 | €13,770 | -€23,486 | -63.0% |
| Suppliers | 440/4 | €37,255 | €13,770 | -€23,486 | -63.0% |
| Taxes, remuneration and social security | 45 | €69,964 | €35,777 | -€34,188 | -48.9% |
| Taxes | 450/3 | €27,922 | €6,567 | -€21,355 | -76.5% |
| Remuneration and social security | 454/9 | €42,042 | €29,209 | -€12,833 | -30.5% |
| Other amounts payable | 47/48 | €400 | €85,725 | +€85,324 | +21323.1% |
| Non-recurring operating income | 76A | €8,500 | - | -€8,500 | |
| Remuneration, social security and pensions | 62 | €444,683 | €317,547 | -€127,136 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,804 | €47,807 | +€8,002 | +20.1% |
| Other operating charges | 640/8 | €3,784 | €1,122 | -€2,662 | -70.3% |
| Gross operating margin | 9900 | €526,776 | €379,766 | -€147,010 | -27.9% |
| Operating profit (loss) | 9901 | €38,505 | €13,290 | -€25,215 | -65.5% |
| Financial income | 75/76B | €173 | €219 | +€45 | +26.1% |
| Recurring financial income | 75 | €173 | €219 | +€45 | +26.1% |
| Financial charges | 65/66B | €2,839 | €3,156 | +€317 | +11.2% |
| Recurring financial charges | 65 | €2,839 | €3,156 | +€317 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €35,839 | €10,352 | -€25,487 | -71.1% |
| Income taxes | 67/77 | €11,629 | €4,119 | -€7,509 | -64.6% |
| Profit (loss) for the period | 9904 | €24,210 | €6,233 | -€17,977 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,210 | €6,233 | -€17,977 | -74.3% |
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 2 October 2026 via checked.be.