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PROAXIO: 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.

What changed

PROAXIO

BE 0760.847.610
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€66,193
2024 · €60,901+€5,293
Equity
€150,540
2024 · €84,347+€66,193
Cash
€55,659
2024 · €64,046-€8,386
Balance sheet total
€410,205
2024 · €407,755+€2,450

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€13,164

    up €13,164 (+4.1%), from €322,886 to €336,051

    of which Furniture and vehicles: +€32,835

  • Cash -€8,386

    down €8,386 (-13.1%), from €64,046 to €55,659

    mainly Debts after one year (-€51,709) and Investment in fixed assets (net) (-€39,443)

Equity and liabilities
  • Reserves +€66,193

    up €66,193 (+102.9%), from €64,347 to €130,540

  • Debts after one year -€51,709

    down €51,709 (-21.8%), from €237,312 to €185,602

  • Trade debts -€31,987

    down €31,987 (-84.4%), from €37,878 to €5,891

  • Current portion of long-term debt +€17,850

    up €17,850 (+51.7%), from €34,538 to €52,388

Income statement
  • Gross operating margin +€29,282

    up €29,282 (+24.4%), from €120,137 to €149,419

  • Staff costs +€9,718

    new in 2025: €9,718

  • Taxes +€8,204

    up €8,204 (+38.2%), from €21,470 to €29,674

  • Depreciation +€3,285

    up €3,285 (+13.9%), from €23,669 to €26,954

  • Other operating charges +€2,420

    up €2,420 (+20.5%), from €11,795 to €14,215

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €60,901
Gross operating margin +€29,282
Staff costs -€9,718
Depreciation -€3,285
Other operating charges -€2,420
Financial income -€22
Financial charges -€341
Taxes -€8,204
Result 2025 €66,193

Cash bridge derived

cash 2024 to 2025

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.

From operations +€64,916
Investment -€39,443
Financing -€33,859
Cash 2024 €64,046
Net result for the year +€66,193
Depreciation +€26,954
Receivables within one year +€2,303
Deferred charges and accrued income -€650
Trade debts -€31,987
Tax, wage and social debts +€1,954
Accrued charges and deferred income +€149
Investment in fixed assets (net) -€39,443
Debts after one year -€51,709
Current portion of long-term debt +€17,850
Cash 2025 €55,659
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €407,755 €410,205 +€2,450 +0.6%
Fixed assets 21/28 €324,869 €337,359 +€12,490 +3.8%
Intangible fixed assets 21 €1,982 €1,308 -€674 -34.0%
Tangible fixed assets 22/27 €322,886 €336,051 +€13,164 +4.1%
Land and buildings 22 €250,659 €239,539 -€11,120 -4.4%
Plant, machinery and equipment 23 €66,347 €57,796 -€8,551 -12.9%
Furniture and vehicles 24 €5,881 €38,716 +€32,835 +558.4%
Assets under construction and advance payments 27 €0 - =
Current assets 29/58 €82,886 €72,847 -€10,039 -12.1%
Amounts receivable within one year 40/41 €17,337 €15,035 -€2,303 -13.3%
Trade receivables 40 €17,337 €14,709 -€2,628 -15.2%
Other amounts receivable 41 - €326 +€326
Cash at bank and in hand 54/58 €64,046 €55,659 -€8,386 -13.1%
Deferred charges and accrued income 490/1 €1,503 €2,153 +€650 +43.2%
Total equity and liabilities 10/49 €407,755 €410,205 +€2,450 +0.6%
Equity 10/15 €84,347 €150,540 +€66,193 +78.5%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €64,347 €130,540 +€66,193 +102.9%
Distributable reserves 133 €64,347 €130,540 +€66,193 +102.9%
Amounts payable 17/49 €323,408 €259,665 -€63,743 -19.7%
Amounts payable after more than one year 17 €237,312 €185,602 -€51,709 -21.8%
Financial debts 170/4 €237,312 €185,602 -€51,709 -21.8%
Amounts payable within one year 42/48 €86,096 €73,913 -€12,183 -14.2%
Current portion of amounts payable after more than one year 42 €34,538 €52,388 +€17,850 +51.7%
Trade debts 44 €37,878 €5,891 -€31,987 -84.4%
Suppliers 440/4 €37,878 €5,891 -€31,987 -84.4%
Taxes, remuneration and social security 45 €13,681 €15,634 +€1,954 +14.3%
Taxes 450/3 €13,681 €13,445 -€236 -1.7%
Remuneration and social security 454/9 - €2,190 +€2,190
Other amounts payable 47/48 €0 - =
Accrued charges and deferred income 492/3 €0 €149 +€149
Remuneration, social security and pensions 62 - €9,718 +€9,718
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €23,669 €26,954 +€3,285 +13.9%
Other operating charges 640/8 €11,795 €14,215 +€2,420 +20.5%
Gross operating margin 9900 €120,137 €149,419 +€29,282 +24.4%
Operating profit (loss) 9901 €84,673 €98,533 +€13,860 +16.4%
Financial income 75/76B €22 €0 -€22 -100.0%
Recurring financial income 75 €22 €0 -€22 -100.0%
Financial charges 65/66B €2,324 €2,665 +€341 +14.7%
Recurring financial charges 65 €2,324 €2,665 +€341 +14.7%
Profit (loss) for the period before taxes 9903 €82,371 €95,868 +€13,497 +16.4%
Income taxes 67/77 €21,470 €29,674 +€8,204 +38.2%
Profit (loss) for the period 9904 €60,901 €66,193 +€5,293 +8.7%
Profit (loss) for the period to be appropriated 9905 €60,901 €66,193 +€5,293 +8.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.