PRO VICOS: 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 VICOS
Largest movements
- Tangible fixed assets -€109,317
down €109,317 (-68.1%), from €160,637 to €51,319
of which Land and buildings: -€73,847
- Cash -€5,935
down €5,935 (-66.5%), from €8,928 to €2,993
mainly Debts after one year (-€100,669) and Trade debts (-€26,118)
- Receivables within one year +€5,391
up €5,391 (+4.1%), from €131,747 to €137,137
of which Other amounts receivable: +€5,501
- Debts after one year -€100,669
down €100,669 (-74.9%), from €134,381 to €33,712
- Short-term financial debts +€45,971
up €45,971 (+916%), from €5,018 to €50,989
- Trade debts -€26,118
down €26,118 (-81.9%), from €31,894 to €5,775
- Tax, wage and social debts -€12,937
down €12,937 (-37.7%), from €34,358 to €21,422
of which Remuneration and social security: -€10,688
- Current portion of long-term debt -€11,652
down €11,652 (-28.7%), from €40,620 to €28,969
- Other operating charges -€41,543
down €41,543 (-88.6%), from €46,865 to €5,322
- Staff costs -€10,911
down €10,911 (-36.9%), from €29,578 to €18,667
- Financial charges +€10,146
up €10,146 (+152%), from €6,667 to €16,813
- Gross operating margin -€1,953
down €1,953 (-2.5%), from €77,479 to €75,525
- Depreciation +€1,680
up €1,680 (+5.0%), from €33,790 to €35,470
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 | €302,571 | €191,800 | -€110,772 | -36.6% |
| Fixed assets | 21/28 | €160,987 | €51,669 | -€109,317 | -67.9% |
| Tangible fixed assets | 22/27 | €160,637 | €51,319 | -€109,317 | -68.1% |
| Land and buildings | 22 | €73,847 | - | -€73,847 | |
| Plant, machinery and equipment | 23 | €675 | €50 | -€625 | -92.6% |
| Furniture and vehicles | 24 | €80,050 | €47,885 | -€32,165 | -40.2% |
| Leasing and similar rights | 25 | €6,064 | €3,385 | -€2,680 | -44.2% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €141,585 | €140,130 | -€1,454 | -1.0% |
| Amounts receivable within one year | 40/41 | €131,747 | €137,137 | +€5,391 | +4.1% |
| Trade receivables | 40 | €119,010 | €118,900 | -€110 | -0.1% |
| Other amounts receivable | 41 | €12,737 | €18,238 | +€5,501 | +43.2% |
| Cash at bank and in hand | 54/58 | €8,928 | €2,993 | -€5,935 | -66.5% |
| Deferred charges and accrued income | 490/1 | €910 | - | -€910 | |
| Total equity and liabilities | 10/49 | €302,571 | €191,800 | -€110,772 | -36.6% |
| Equity | 10/15 | €56,299 | €50,932 | -€5,367 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,014 | €26,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,154 | €24,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,086 | €18,719 | -€5,367 | -22.3% |
| Amounts payable | 17/49 | €246,272 | €140,867 | -€105,405 | -42.8% |
| Amounts payable after more than one year | 17 | €134,381 | €33,712 | -€100,669 | -74.9% |
| Financial debts | 170/4 | €134,381 | €33,712 | -€100,669 | -74.9% |
| Amounts payable within one year | 42/48 | €111,891 | €107,155 | -€4,735 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €40,620 | €28,969 | -€11,652 | -28.7% |
| Financial debts | 43 | €5,018 | €50,989 | +€45,971 | +916% |
| Credit institutions | 430/8 | €5,018 | €50,989 | +€45,971 | +916% |
| Trade debts | 44 | €31,894 | €5,775 | -€26,118 | -81.9% |
| Suppliers | 440/4 | €31,894 | €5,775 | -€26,118 | -81.9% |
| Taxes, remuneration and social security | 45 | €34,358 | €21,422 | -€12,937 | -37.7% |
| Taxes | 450/3 | €7,693 | €5,444 | -€2,249 | -29.2% |
| Remuneration and social security | 454/9 | €26,666 | €15,978 | -€10,688 | -40.1% |
| Remuneration, social security and pensions | 62 | €29,578 | €18,667 | -€10,911 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,790 | €35,470 | +€1,680 | +5.0% |
| Other operating charges | 640/8 | €46,865 | €5,322 | -€41,543 | -88.6% |
| Gross operating margin | 9900 | €77,479 | €75,525 | -€1,953 | -2.5% |
| Operating profit (loss) | 9901 | -€32,754 | €16,066 | +€48,820 | |
| Financial income | 75/76B | €24 | €24 | -€0 | -0.4% |
| Recurring financial income | 75 | €24 | €24 | -€0 | -0.4% |
| Financial charges | 65/66B | €6,667 | €16,813 | +€10,146 | +152% |
| Recurring financial charges | 65 | €6,667 | €16,813 | +€10,146 | +152% |
| Profit (loss) for the period before taxes | 9903 | -€39,396 | -€723 | +€38,673 | +98.2% |
| Income taxes | 67/77 | €5,668 | €4,644 | -€1,024 | -18.1% |
| Profit (loss) for the period | 9904 | -€45,065 | -€5,367 | +€39,698 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,065 | -€5,367 | +€39,698 | +88.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.