Proeftuin Development: what changed
Proeftuin Development
Largest movements
- Receivables within one year +€19,118
up €19,118 (+255%), from €7,502 to €26,620
of which Trade receivables: +€19,118
- Cash +€10,576
up €10,576 (+23.5%), from €45,038 to €55,614
mainly Net result for the year (+€36,687) and Tax, wage and social debts (+€1,332)
- Tangible fixed assets -€966
down €966 (-34.8%), from €2,775 to €1,809
- Profit (loss) carried forward +€36,687
up €36,687 (+143%), from €25,635 to €62,323
- Other debts -€10,343
down €10,343 (-86.7%), from €11,932 to €1,589
- Tax, wage and social debts +€1,332
up €1,332 (+8.7%), from €15,238 to €16,569
of which Taxes: +€1,332
- Accrued charges and deferred income +€1,008
new in 2025: €1,008
- Gross operating margin +€4,801
up €4,801 (+10.8%), from €44,333 to €49,134
- Taxes +€3,131
up €3,131 (+46.2%), from €6,771 to €9,902
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,806 | €84,534 | +€28,728 | +51.5% |
| Fixed assets | 21/28 | €2,775 | €1,809 | -€966 | -34.8% |
| Tangible fixed assets | 22/27 | €2,775 | €1,809 | -€966 | -34.8% |
| Plant, machinery and equipment | 23 | €2,775 | €1,809 | -€966 | -34.8% |
| Current assets | 29/58 | €53,032 | €82,726 | +€29,694 | +56.0% |
| Amounts receivable within one year | 40/41 | €7,502 | €26,620 | +€19,118 | +255% |
| Trade receivables | 40 | €7,502 | €26,620 | +€19,118 | +255% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €45,038 | €55,614 | +€10,576 | +23.5% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,806 | €84,534 | +€28,728 | +51.5% |
| Equity | 10/15 | €28,635 | €65,323 | +€36,687 | +128% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,635 | €62,323 | +€36,687 | +143% |
| Amounts payable | 17/49 | €27,171 | €19,212 | -€7,959 | -29.3% |
| Amounts payable within one year | 42/48 | €27,171 | €18,204 | -€8,967 | -33.0% |
| Trade debts | 44 | €2 | €46 | +€44 | +2,900% |
| Suppliers | 440/4 | €2 | €46 | +€44 | +2,900% |
| Taxes, remuneration and social security | 45 | €15,238 | €16,569 | +€1,332 | +8.7% |
| Taxes | 450/3 | €15,238 | €16,569 | +€1,332 | +8.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,932 | €1,589 | -€10,343 | -86.7% |
| Accrued charges and deferred income | 492/3 | - | €1,008 | +€1,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €902 | €966 | +€64 | +7.0% |
| Gross operating margin | 9900 | €44,333 | €49,134 | +€4,801 | +10.8% |
| Operating profit (loss) | 9901 | €43,430 | €48,168 | +€4,738 | +10.9% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,909 | €1,591 | -€318 | -16.7% |
| Recurring financial charges | 65 | €1,909 | €1,591 | -€318 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €41,521 | €46,589 | +€5,068 | +12.2% |
| Income taxes | 67/77 | €6,771 | €9,902 | +€3,131 | +46.2% |
| Profit (loss) for the period | 9904 | €34,750 | €36,687 | +€1,937 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,750 | €36,687 | +€1,937 | +5.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.