PRO3CHECK: 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.
PRO3CHECK
Largest movements
- Cash -€7,929
down €7,929 (-43.0%), from €18,448 to €10,519
mainly Contributions, distributions and other (-€25,606) and Investment in fixed assets (net) (-€6,755)
- Tangible fixed assets +€6,144
up €6,144 (+589.0%), from €1,043 to €7,187
of which Furniture and vehicles: +€3,393
- Receivables within one year +€3,879
up €3,879 (+38.0%), from €10,196 to €14,075
of which Trade receivables: +€4,383
- Deferred charges and accrued income -€986
down €986 (-64.5%), from €1,528 to €542
- Reserves -€11,634
down €11,634 (-53.8%), from €21,634 to €10,000
- Other debts +€8,272
up €8,272 (+42.5%), from €19,442 to €27,714
- Tax, wage and social debts +€2,891
up €2,891 (+97.1%), from €2,978 to €5,869
- Trade debts +€1,760
up €1,760 (+97.3%), from €1,808 to €3,569
- Taxes +€2,750
up €2,750 (+54.8%), from €5,015 to €7,765
- Gross operating margin +€2,558
up €2,558 (+10.9%), from €23,531 to €26,089
- Depreciation +€531
up €531 (+664.1%), from €80 to €611
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 | €48,364 | €49,652 | +€1,288 | +2.7% |
| Fixed assets | 21/28 | €7,043 | €13,187 | +€6,144 | +87.2% |
| Tangible fixed assets | 22/27 | €1,043 | €7,187 | +€6,144 | +589.0% |
| Furniture and vehicles | 24 | €1,043 | €4,436 | +€3,393 | +325.3% |
| Other tangible fixed assets | 26 | - | €2,751 | +€2,751 | |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €41,320 | €36,465 | -€4,856 | -11.8% |
| Amounts receivable after more than one year | 29 | €11,148 | €11,328 | +€180 | +1.6% |
| Other amounts receivable | 291 | €11,148 | €11,328 | +€180 | +1.6% |
| Amounts receivable within one year | 40/41 | €10,196 | €14,075 | +€3,879 | +38.0% |
| Trade receivables | 40 | €9,211 | €13,594 | +€4,383 | +47.6% |
| Other amounts receivable | 41 | €985 | €480 | -€505 | -51.2% |
| Cash at bank and in hand | 54/58 | €18,448 | €10,519 | -€7,929 | -43.0% |
| Deferred charges and accrued income | 490/1 | €1,528 | €542 | -€986 | -64.5% |
| Total equity and liabilities | 10/49 | €48,364 | €49,652 | +€1,288 | +2.7% |
| Equity | 10/15 | €24,134 | €12,500 | -€11,634 | -48.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,634 | €10,000 | -€11,634 | -53.8% |
| Distributable reserves | 133 | €21,634 | €10,000 | -€11,634 | -53.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,229 | €37,152 | +€12,923 | +53.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,229 | €37,152 | +€12,923 | +53.3% |
| Trade debts | 44 | €1,808 | €3,569 | +€1,760 | +97.3% |
| Suppliers | 440/4 | €1,808 | €3,569 | +€1,760 | +97.3% |
| Taxes, remuneration and social security | 45 | €2,978 | €5,869 | +€2,891 | +97.1% |
| Taxes | 450/3 | €2,978 | €5,869 | +€2,891 | +97.1% |
| Other amounts payable | 47/48 | €19,442 | €27,714 | +€8,272 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €611 | +€531 | +664.1% |
| Other operating charges | 640/8 | €909 | €809 | -€100 | -11.0% |
| Gross operating margin | 9900 | €23,531 | €26,089 | +€2,558 | +10.9% |
| Operating profit (loss) | 9901 | €22,542 | €24,669 | +€2,127 | +9.4% |
| Financial income | 75/76B | €115 | €331 | +€216 | +187.6% |
| Recurring financial income | 75 | €115 | €331 | +€216 | +187.6% |
| Financial charges | 65/66B | €3,038 | €3,264 | +€226 | +7.4% |
| Recurring financial charges | 65 | €3,038 | €3,264 | +€226 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €19,619 | €21,736 | +€2,117 | +10.8% |
| Income taxes | 67/77 | €5,015 | €7,765 | +€2,750 | +54.8% |
| Profit (loss) for the period | 9904 | €14,604 | €13,971 | -€633 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,604 | €13,971 | -€633 | -4.3% |
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 10 October 2026 via checked.be.