proClass: 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.
proClass
Largest movements
- Current investments -€44,326
down €44,326 (-52.6%), from €84,326 to €40,000
- Cash +€43,559
up €43,559 (+115.7%), from €37,655 to €81,214
mainly Current investments (+€44,326) and Net result for the year (+€33,440)
- Tangible fixed assets -€3,963
down €3,963 (-22.2%), from €17,841 to €13,878
of which Other tangible fixed assets: -€2,730
- Receivables within one year +€1,929
up €1,929 (+10.4%), from €18,513 to €20,442
of which Trade receivables: +€1,013
- Reserves -€23,485
down €23,485 (-17.0%), from €137,817 to €114,332
of which Distributable reserves: -€23,485
- Other debts +€21,578
up €21,578 (+1092.9%), from €1,974 to €23,552
- Gross operating margin +€23,653
up €23,653 (+90.5%), from €26,132 to €49,785
- Taxes +€5,836
up €5,836 (+71.5%), from €8,157 to €13,993
- Depreciation -€798
down €798 (-16.8%), from €4,761 to €3,963
- Financial income +€723
up €723 (+44.9%), from €1,609 to €2,332
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 | €160,640 | €158,175 | -€2,465 | -1.5% |
| Fixed assets | 21/28 | €17,841 | €13,878 | -€3,963 | -22.2% |
| Tangible fixed assets | 22/27 | €17,841 | €13,878 | -€3,963 | -22.2% |
| Plant, machinery and equipment | 23 | €846 | €164 | -€682 | -80.7% |
| Furniture and vehicles | 24 | €677 | €126 | -€551 | -81.4% |
| Other tangible fixed assets | 26 | €16,319 | €13,589 | -€2,730 | -16.7% |
| Current assets | 29/58 | €142,799 | €144,297 | +€1,498 | +1.0% |
| Amounts receivable within one year | 40/41 | €18,513 | €20,442 | +€1,929 | +10.4% |
| Trade receivables | 40 | €18,513 | €19,526 | +€1,013 | +5.5% |
| Other amounts receivable | 41 | €0 | €916 | +€916 | |
| Current investments | 50/53 | €84,326 | €40,000 | -€44,326 | -52.6% |
| Cash at bank and in hand | 54/58 | €37,655 | €81,214 | +€43,559 | +115.7% |
| Deferred charges and accrued income | 490/1 | €2,304 | €2,641 | +€336 | +14.6% |
| Total equity and liabilities | 10/49 | €160,640 | €158,175 | -€2,465 | -1.5% |
| Equity | 10/15 | €150,217 | €126,732 | -€23,485 | -15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €137,817 | €114,332 | -€23,485 | -17.0% |
| Tax-exempt reserves | 132 | €14,170 | €14,170 | = | 0.0% |
| Distributable reserves | 133 | €123,647 | €100,161 | -€23,485 | -19.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,423 | €31,443 | +€21,020 | +201.7% |
| Amounts payable within one year | 42/48 | €10,423 | €31,443 | +€21,020 | +201.7% |
| Financial debts | 43 | €312 | €716 | +€403 | +129.2% |
| Credit institutions | 430/8 | €312 | €0 | -€312 | -100.0% |
| Other loans | 439 | - | €716 | +€716 | |
| Trade debts | 44 | €3,249 | €2,383 | -€867 | -26.7% |
| Suppliers | 440/4 | €3,249 | €2,383 | -€867 | -26.7% |
| Taxes, remuneration and social security | 45 | €4,887 | €4,793 | -€94 | -1.9% |
| Taxes | 450/3 | €4,887 | €4,793 | -€94 | -1.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,974 | €23,552 | +€21,578 | +1092.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,761 | €3,963 | -€798 | -16.8% |
| Other operating charges | 640/8 | €485 | €500 | +€14 | +3.0% |
| Gross operating margin | 9900 | €26,132 | €49,785 | +€23,653 | +90.5% |
| Operating profit (loss) | 9901 | €20,886 | €45,322 | +€24,436 | +117.0% |
| Financial income | 75/76B | €1,609 | €2,332 | +€723 | +44.9% |
| Recurring financial income | 75 | €1,609 | €2,332 | +€723 | +44.9% |
| Financial charges | 65/66B | €219 | €221 | +€2 | +0.7% |
| Recurring financial charges | 65 | €219 | €221 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €22,276 | €47,433 | +€25,157 | +112.9% |
| Income taxes | 67/77 | €8,157 | €13,993 | +€5,836 | +71.5% |
| Profit (loss) for the period | 9904 | €14,119 | €33,440 | +€19,321 | +136.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,119 | €33,440 | +€19,321 | +136.8% |
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 8 October 2026 via checked.be.