PROEF: 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.
PROEF
Largest movements
- Receivables within one year +€12,121
up €12,121 (+64.4%), from €18,810 to €30,931
of which Trade receivables: +€13,349
- Tax, wage and social debts +€16,351
up €16,351 (+261.1%), from €6,263 to €22,614
of which Remuneration and social security: +€12,243
- Trade debts +€4,325
up €4,325 (+86.1%), from €5,025 to €9,350
- Short-term financial debts -€4,263
down €4,263 (-100.0%), from €4,263 to €0
- Profit (loss) carried forward -€3,752
down €3,752 (-27.1%), from -€13,828 to -€17,580
- Gross operating margin +€8,891
up €8,891 (+81.2%), from -€10,948 to -€2,057
- Other operating charges +€817
up €817 (+154.8%), from €528 to €1,345
- Financial charges +€160
up €160 (+83.6%), from €191 to €351
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 | €21,323 | €34,025 | +€12,702 | +59.6% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €18,823 | €31,525 | +€12,702 | +67.5% |
| Amounts receivable within one year | 40/41 | €18,810 | €30,931 | +€12,121 | +64.4% |
| Trade receivables | 40 | €17,581 | €30,931 | +€13,349 | +75.9% |
| Other amounts receivable | 41 | €1,229 | €0 | -€1,229 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €305 | +€305 | |
| Deferred charges and accrued income | 490/1 | €13 | €289 | +€276 | +2085.0% |
| Total equity and liabilities | 10/49 | €21,323 | €34,025 | +€12,702 | +59.6% |
| Equity | 10/15 | €4,972 | €1,220 | -€3,752 | -75.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,400 | €6,400 | = | 0.0% |
| Distributable reserves | 133 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,828 | -€17,580 | -€3,752 | -27.1% |
| Amounts payable | 17/49 | €16,351 | €32,804 | +€16,453 | +100.6% |
| Amounts payable within one year | 42/48 | €16,351 | €32,804 | +€16,453 | +100.6% |
| Financial debts | 43 | €4,263 | €0 | -€4,263 | -100.0% |
| Credit institutions | 430/8 | €4,263 | €0 | -€4,263 | -100.0% |
| Trade debts | 44 | €5,025 | €9,350 | +€4,325 | +86.1% |
| Suppliers | 440/4 | €5,025 | €9,350 | +€4,325 | +86.1% |
| Taxes, remuneration and social security | 45 | €6,263 | €22,614 | +€16,351 | +261.1% |
| Taxes | 450/3 | €0 | €4,108 | +€4,108 | |
| Remuneration and social security | 454/9 | €6,263 | €18,506 | +€12,243 | +195.5% |
| Other amounts payable | 47/48 | €799 | €840 | +€41 | +5.1% |
| Other operating charges | 640/8 | €528 | €1,345 | +€817 | +154.8% |
| Gross operating margin | 9900 | -€10,948 | -€2,057 | +€8,891 | +81.2% |
| Operating profit (loss) | 9901 | -€11,475 | -€3,402 | +€8,074 | +70.4% |
| Financial income | 75/76B | €10 | €1 | -€9 | -87.8% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -87.8% |
| Financial charges | 65/66B | €191 | €351 | +€160 | +83.6% |
| Recurring financial charges | 65 | €191 | €351 | +€160 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,657 | -€3,752 | +€7,905 | +67.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,657 | -€3,752 | +€7,905 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,657 | -€3,752 | +€7,905 | +67.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.