PRO VISION: 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 VISION
Largest movements
- Tangible fixed assets -€19,275
down €19,275 (-4.0%), from €482,199 to €462,924
of which Land and buildings: -€18,383
- Cash -€10,341
down €10,341 (-83.7%), from €12,360 to €2,019
mainly Debts after one year (-€39,715) and Receivables within one year (-€9,227)
- Debts after one year -€39,715
down €39,715 (-56.2%), from €70,721 to €31,006
- Profit (loss) carried forward +€16,781
up €16,781 (+3.4%), from €497,943 to €514,724
- Depreciation -€11,386
down €11,386 (-37.1%), from €30,661 to €19,275
- Gross operating margin -€7,864
down €7,864 (-11.6%), from €68,052 to €60,188
- Other operating charges +€2,752
up €2,752 (+21.8%), from €12,646 to €15,398
- Financial charges -€1,776
down €1,776 (-27.2%), from €6,540 to €4,764
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 | €1,026,304 | €1,005,914 | -€20,390 | -2.0% |
| Fixed assets | 21/28 | €482,992 | €463,717 | -€19,275 | -4.0% |
| Tangible fixed assets | 22/27 | €482,199 | €462,924 | -€19,275 | -4.0% |
| Land and buildings | 22 | €479,739 | €461,356 | -€18,383 | -3.8% |
| Furniture and vehicles | 24 | €2,460 | €1,568 | -€892 | -36.3% |
| Financial fixed assets | 28 | €793 | €793 | = | 0.0% |
| Current assets | 29/58 | €543,312 | €542,197 | -€1,115 | -0.2% |
| Amounts receivable within one year | 40/41 | €530,952 | €540,178 | +€9,227 | +1.7% |
| Trade receivables | 40 | €315,238 | €320,465 | +€5,227 | +1.7% |
| Other amounts receivable | 41 | €215,713 | €219,713 | +€4,000 | +1.9% |
| Cash at bank and in hand | 54/58 | €12,360 | €2,019 | -€10,341 | -83.7% |
| Total equity and liabilities | 10/49 | €1,026,304 | €1,005,914 | -€20,390 | -2.0% |
| Equity | 10/15 | €537,376 | €552,995 | +€15,619 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,841 | €19,679 | -€1,162 | -5.6% |
| Tax-exempt reserves | 132 | €18,982 | €17,819 | -€1,162 | -6.1% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €497,943 | €514,724 | +€16,781 | +3.4% |
| Provisions and deferred taxes | 16 | €138,870 | €138,276 | -€594 | -0.4% |
| Provisions for liabilities and charges | 160/5 | €129,032 | €129,032 | = | 0.0% |
| Pensions and similar obligations | 160 | €129,032 | €129,032 | = | 0.0% |
| Deferred taxes | 168 | €9,838 | €9,244 | -€594 | -6.0% |
| Amounts payable | 17/49 | €350,058 | €314,644 | -€35,414 | -10.1% |
| Amounts payable after more than one year | 17 | €70,721 | €31,006 | -€39,715 | -56.2% |
| Financial debts | 170/4 | €70,721 | €31,006 | -€39,715 | -56.2% |
| Amounts payable within one year | 42/48 | €279,337 | €283,638 | +€4,301 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €46,375 | €39,715 | -€6,660 | -14.4% |
| Financial debts | 43 | - | €1,671 | +€1,671 | |
| Credit institutions | 430/8 | - | €1,671 | +€1,671 | |
| Trade debts | 44 | €12,762 | €15,354 | +€2,592 | +20.3% |
| Suppliers | 440/4 | €12,762 | €15,354 | +€2,592 | +20.3% |
| Taxes, remuneration and social security | 45 | €2,789 | €1,958 | -€831 | -29.8% |
| Taxes | 450/3 | €2,789 | €1,958 | -€831 | -29.8% |
| Other amounts payable | 47/48 | €217,410 | €224,940 | +€7,530 | +3.5% |
| Non-recurring operating income | 76A | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,661 | €19,275 | -€11,386 | -37.1% |
| Other operating charges | 640/8 | €12,646 | €15,398 | +€2,752 | +21.8% |
| Gross operating margin | 9900 | €68,052 | €60,188 | -€7,864 | -11.6% |
| Operating profit (loss) | 9901 | €24,745 | €25,514 | +€769 | +3.1% |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | - | €144 | +€144 | |
| Financial charges | 65/66B | €6,540 | €4,764 | -€1,776 | -27.2% |
| Recurring financial charges | 65 | €6,540 | €4,764 | -€1,776 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €18,205 | €20,894 | +€2,689 | +14.8% |
| Transfer from deferred taxes | 780 | €594 | €594 | = | 0.0% |
| Income taxes | 67/77 | €5,383 | €5,870 | +€488 | +9.1% |
| Profit (loss) for the period | 9904 | €13,417 | €15,619 | +€2,202 | +16.4% |
| Transfer from tax-exempt reserves | 789 | €1,162 | €1,162 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,579 | €16,781 | +€2,202 | +15.1% |
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.