PROBUILDING: 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.
PROBUILDING
Largest movements
- Receivables within one year -€62,097
down €62,097 (-52.6%), from €118,137 to €56,040
of which Trade receivables: -€61,084
- Cash +€34,041
up €34,041 (+48.1%), from €70,725 to €104,766
mainly Receivables within one year (+€62,097) and Net result for the year (+€3,530)
- Deferred charges and accrued income +€7,000
new in 2025: €7,000
- Other debts -€22,697
down €22,697 (-70.9%), from €32,006 to €9,309
- Reserves +€3,530
up €3,530 (+2.9%), from €123,490 to €127,020
of which Distributable reserves: +€3,530
- Tax, wage and social debts -€3,184
down €3,184 (-18.4%), from €17,341 to €14,158
of which Taxes: -€5,644
- Gross operating margin +€2,581
up €2,581 (+47.4%), from €5,447 to €8,028
- Taxes +€2,049
up €2,049, from -€296 to €1,752
- Depreciation +€127
up €127 (+10.9%), from €1,168 to €1,295
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 | €192,782 | €170,431 | -€22,351 | -11.6% |
| Fixed assets | 21/28 | €3,920 | €2,625 | -€1,295 | -33.0% |
| Tangible fixed assets | 22/27 | €3,920 | €2,625 | -€1,295 | -33.0% |
| Plant, machinery and equipment | 23 | €3,920 | €2,625 | -€1,295 | -33.0% |
| Current assets | 29/58 | €188,862 | €167,806 | -€21,056 | -11.1% |
| Amounts receivable within one year | 40/41 | €118,137 | €56,040 | -€62,097 | -52.6% |
| Trade receivables | 40 | €104,897 | €43,814 | -€61,084 | -58.2% |
| Other amounts receivable | 41 | €13,239 | €12,226 | -€1,013 | -7.7% |
| Cash at bank and in hand | 54/58 | €70,725 | €104,766 | +€34,041 | +48.1% |
| Deferred charges and accrued income | 490/1 | - | €7,000 | +€7,000 | |
| Total equity and liabilities | 10/49 | €192,782 | €170,431 | -€22,351 | -11.6% |
| Equity | 10/15 | €142,490 | €146,020 | +€3,530 | +2.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €123,490 | €127,020 | +€3,530 | +2.9% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €117,490 | €121,020 | +€3,530 | +3.0% |
| Amounts payable | 17/49 | €50,291 | €24,411 | -€25,880 | -51.5% |
| Amounts payable within one year | 42/48 | €49,501 | €23,620 | -€25,880 | -52.3% |
| Trade debts | 44 | €154 | €154 | = | 0.0% |
| Suppliers | 440/4 | €154 | €154 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,341 | €14,158 | -€3,184 | -18.4% |
| Taxes | 450/3 | €7,396 | €1,752 | -€5,644 | -76.3% |
| Remuneration and social security | 454/9 | €9,945 | €12,406 | +€2,461 | +24.7% |
| Other amounts payable | 47/48 | €32,006 | €9,309 | -€22,697 | -70.9% |
| Accrued charges and deferred income | 492/3 | €791 | €791 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,168 | €1,295 | +€127 | +10.9% |
| Other operating charges | 640/8 | €1,437 | €1,378 | -€59 | -4.1% |
| Gross operating margin | 9900 | €5,447 | €8,028 | +€2,581 | +47.4% |
| Operating profit (loss) | 9901 | €2,842 | €5,356 | +€2,514 | +88.4% |
| Financial charges | 65/66B | €68 | €74 | +€6 | +8.6% |
| Recurring financial charges | 65 | €68 | €74 | +€6 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €2,774 | €5,282 | +€2,508 | +90.4% |
| Income taxes | 67/77 | -€296 | €1,752 | +€2,049 | |
| Profit (loss) for the period | 9904 | €3,070 | €3,530 | +€459 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,070 | €3,530 | +€459 | +15.0% |
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 7 October 2026 via checked.be.