ProActS: 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.
ProActS
Largest movements
- Cash +€27,049
up €27,049 (+40.4%), from €66,899 to €93,948
mainly Other debts (+€56,141) and Net result for the year (+€33,520)
- Tangible fixed assets -€25,226
down €25,226 (-9.6%), from €263,283 to €238,058
of which Assets under construction and advance payments: -€97,823
- Other debts +€56,141
up €56,141 (+1841.9%), from €3,048 to €59,189
- Debts after one year -€26,802
down €26,802 (-23.5%), from €114,099 to €87,296
- Reserves -€26,225
down €26,225 (-21.3%), from €123,166 to €96,941
- Gross operating margin +€30,778
up €30,778 (+58.3%), from €52,797 to €83,575
- Taxes +€8,349
up €8,349 (+122.1%), from €6,837 to €15,187
- Other operating charges +€1,383
up €1,383 (+108.3%), from €1,278 to €2,661
- Depreciation +€857
up €857 (+3.0%), from €28,708 to €29,565
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 | €430,368 | €429,560 | -€808 | -0.2% |
| Fixed assets | 21/28 | €263,712 | €238,487 | -€25,226 | -9.6% |
| Tangible fixed assets | 22/27 | €263,283 | €238,058 | -€25,226 | -9.6% |
| Land and buildings | 22 | €121,580 | €208,823 | +€87,242 | +71.8% |
| Plant, machinery and equipment | 23 | €1,042 | €788 | -€254 | -24.4% |
| Furniture and vehicles | 24 | €42,838 | €28,447 | -€14,391 | -33.6% |
| Assets under construction and advance payments | 27 | €97,823 | - | -€97,823 | |
| Financial fixed assets | 28 | €429 | €429 | = | 0.0% |
| Current assets | 29/58 | €166,656 | €191,074 | +€24,418 | +14.7% |
| Amounts receivable within one year | 40/41 | €26,558 | €23,897 | -€2,661 | -10.0% |
| Trade receivables | 40 | €18,377 | €23,797 | +€5,420 | +29.5% |
| Other amounts receivable | 41 | €8,181 | €99 | -€8,081 | -98.8% |
| Current investments | 50/53 | €72,000 | €72,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,899 | €93,948 | +€27,049 | +40.4% |
| Deferred charges and accrued income | 490/1 | €1,198 | €1,229 | +€30 | +2.5% |
| Total equity and liabilities | 10/49 | €430,368 | €429,560 | -€808 | -0.2% |
| Equity | 10/15 | €260,353 | €234,129 | -€26,225 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,166 | €96,941 | -€26,225 | -21.3% |
| Distributable reserves | 133 | €123,166 | €96,941 | -€26,225 | -21.3% |
| Profit (loss) carried forward | 14 | €130,987 | €130,988 | +€0 | 0.0% |
| Amounts payable | 17/49 | €170,015 | €195,432 | +€25,417 | +14.9% |
| Amounts payable after more than one year | 17 | €114,099 | €87,296 | -€26,802 | -23.5% |
| Financial debts | 170/4 | €114,099 | €87,296 | -€26,802 | -23.5% |
| Amounts payable within one year | 42/48 | €47,061 | €99,304 | +€52,243 | +111.0% |
| Current portion of amounts payable after more than one year | 42 | €34,117 | €31,952 | -€2,165 | -6.3% |
| Trade debts | 44 | €4,459 | €4,827 | +€368 | +8.3% |
| Suppliers | 440/4 | €4,459 | €4,827 | +€368 | +8.3% |
| Taxes, remuneration and social security | 45 | €5,438 | €3,337 | -€2,101 | -38.6% |
| Taxes | 450/3 | €5,438 | €3,337 | -€2,101 | -38.6% |
| Other amounts payable | 47/48 | €3,048 | €59,189 | +€56,141 | +1841.9% |
| Accrued charges and deferred income | 492/3 | €8,855 | €8,831 | -€23 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,708 | €29,565 | +€857 | +3.0% |
| Other operating charges | 640/8 | €1,278 | €2,661 | +€1,383 | +108.3% |
| Gross operating margin | 9900 | €52,797 | €83,575 | +€30,778 | +58.3% |
| Operating profit (loss) | 9901 | €22,811 | €51,349 | +€28,538 | +125.1% |
| Financial income | 75/76B | €941 | €1,341 | +€399 | +42.4% |
| Recurring financial income | 75 | €941 | €1,341 | +€399 | +42.4% |
| Financial charges | 65/66B | €4,644 | €3,983 | -€661 | -14.2% |
| Recurring financial charges | 65 | €4,644 | €3,983 | -€661 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €19,109 | €48,707 | +€29,598 | +154.9% |
| Income taxes | 67/77 | €6,837 | €15,187 | +€8,349 | +122.1% |
| Profit (loss) for the period | 9904 | €12,271 | €33,520 | +€21,249 | +173.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,271 | €33,520 | +€21,249 | +173.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.