ProApps: 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.
ProApps
Largest movements
- Receivables within one year -€35,538
down €35,538 (-100.0%), from €35,548 to €10
of which Trade receivables: -€33,955
- Cash +€19,826
up €19,826 (+26.9%), from €73,629 to €93,456
mainly Other debts (+€39,293) and Receivables within one year (+€35,538)
- Current investments +€2,899
up €2,899 (+2.9%), from €100,000 to €102,899
- Other debts +€39,293
up €39,293 (+805.0%), from €4,881 to €44,175
- Trade debts -€35,763
down €35,763 (-98.6%), from €36,266 to €504
- Reserves -€17,849
down €17,849 (-11.6%), from €153,277 to €135,429
of which Distributable reserves: -€17,849
- Financial income +€2,901
up €2,901, from €0 to €2,901
- Taxes +€955
up €955 (+10.0%), from €9,509 to €10,465
- Gross operating margin +€309
up €309 (+1.0%), from €30,614 to €30,923
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 | €213,039 | €199,381 | -€13,658 | -6.4% |
| Fixed assets | 21/28 | €3,861 | €3,016 | -€845 | -21.9% |
| Tangible fixed assets | 22/27 | €3,861 | €3,016 | -€845 | -21.9% |
| Plant, machinery and equipment | 23 | €3,861 | €3,016 | -€845 | -21.9% |
| Current assets | 29/58 | €209,177 | €196,365 | -€12,813 | -6.1% |
| Amounts receivable within one year | 40/41 | €35,548 | €10 | -€35,538 | -100.0% |
| Trade receivables | 40 | €33,955 | €0 | -€33,955 | -100.0% |
| Other amounts receivable | 41 | €1,594 | €10 | -€1,583 | -99.4% |
| Current investments | 50/53 | €100,000 | €102,899 | +€2,899 | +2.9% |
| Cash at bank and in hand | 54/58 | €73,629 | €93,456 | +€19,826 | +26.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €213,039 | €199,381 | -€13,658 | -6.4% |
| Equity | 10/15 | €171,827 | €153,979 | -€17,849 | -10.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €153,277 | €135,429 | -€17,849 | -11.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €202 | €202 | = | 0.0% |
| Distributable reserves | 133 | €153,075 | €135,227 | -€17,849 | -11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,211 | €45,403 | +€4,191 | +10.2% |
| Amounts payable within one year | 42/48 | €41,211 | €45,403 | +€4,191 | +10.2% |
| Trade debts | 44 | €36,266 | €504 | -€35,763 | -98.6% |
| Suppliers | 440/4 | €36,266 | €504 | -€35,763 | -98.6% |
| Taxes, remuneration and social security | 45 | €64 | €724 | +€660 | +1029.2% |
| Taxes | 450/3 | €64 | €724 | +€660 | +1029.2% |
| Other amounts payable | 47/48 | €4,881 | €44,175 | +€39,293 | +805.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €845 | +€283 | +50.4% |
| Other operating charges | 640/8 | €672 | €507 | -€165 | -24.5% |
| Gross operating margin | 9900 | €30,614 | €30,923 | +€309 | +1.0% |
| Operating profit (loss) | 9901 | €29,379 | €29,570 | +€191 | +0.7% |
| Financial income | 75/76B | €0 | €2,901 | +€2,901 | |
| Recurring financial income | 75 | €0 | €2,901 | +€2,901 | |
| Financial charges | 65/66B | €193 | €185 | -€8 | -4.3% |
| Recurring financial charges | 65 | €193 | €185 | -€8 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €29,186 | €32,287 | +€3,100 | +10.6% |
| Income taxes | 67/77 | €9,509 | €10,465 | +€955 | +10.0% |
| Profit (loss) for the period | 9904 | €19,677 | €21,822 | +€2,145 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,677 | €21,822 | +€2,145 | +10.9% |
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 11 October 2026 via checked.be.