ProENG: 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.
ProENG
Largest movements
- Cash +€14,308
up €14,308 (+553.6%), from €2,584 to €16,892
mainly Net result for the year (+€11,741) and Deferred charges and accrued income (+€4,349)
- Receivables within one year +€5,424
up €5,424 (+13.4%), from €40,512 to €45,936
of which Trade receivables: +€5,351
- Deferred charges and accrued income -€4,349
down €4,349 (-50.8%), from €8,566 to €4,217
- Tangible fixed assets -€3,666
down €3,666 (-33.9%), from €10,806 to €7,141
of which Furniture and vehicles: -€3,141
- Reserves +€11,741
up €11,741 (+27.3%), from €42,936 to €54,678
- Trade debts +€2,428
up €2,428 (+72.8%), from €3,333 to €5,761
- Current portion of long-term debt -€1,559
down €1,559 (-57.1%), from €2,728 to €1,169
- Debts after one year -€1,169
no longer reported in 2025 (was €1,169)
- Gross operating margin +€7,023
up €7,023 (+38.6%), from €18,180 to €25,203
- Staff costs +€4,121
new in 2025: €4,121
- Depreciation +€1,916
up €1,916 (+109.5%), from €1,750 to €3,666
- Other operating charges +€639
up €639 (+132.4%), from €483 to €1,121
- Taxes +€580
up €580 (+17.2%), from €3,371 to €3,951
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 | €62,469 | €74,186 | +€11,717 | +18.8% |
| Fixed assets | 21/28 | €10,806 | €7,141 | -€3,666 | -33.9% |
| Tangible fixed assets | 22/27 | €10,806 | €7,141 | -€3,666 | -33.9% |
| Plant, machinery and equipment | 23 | €547 | €22 | -€525 | -96.0% |
| Furniture and vehicles | 24 | €10,260 | €7,119 | -€3,141 | -30.6% |
| Current assets | 29/58 | €51,662 | €67,045 | +€15,383 | +29.8% |
| Amounts receivable within one year | 40/41 | €40,512 | €45,936 | +€5,424 | +13.4% |
| Trade receivables | 40 | €29,777 | €35,128 | +€5,351 | +18.0% |
| Other amounts receivable | 41 | €10,735 | €10,808 | +€73 | +0.7% |
| Cash at bank and in hand | 54/58 | €2,584 | €16,892 | +€14,308 | +553.6% |
| Deferred charges and accrued income | 490/1 | €8,566 | €4,217 | -€4,349 | -50.8% |
| Total equity and liabilities | 10/49 | €62,469 | €74,186 | +€11,717 | +18.8% |
| Equity | 10/15 | €44,936 | €56,678 | +€11,741 | +26.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,936 | €54,678 | +€11,741 | +27.3% |
| Distributable reserves | 133 | €42,936 | €54,678 | +€11,741 | +27.3% |
| Amounts payable | 17/49 | €17,532 | €17,508 | -€24 | -0.1% |
| Amounts payable after more than one year | 17 | €1,169 | - | -€1,169 | |
| Financial debts | 170/4 | €1,169 | - | -€1,169 | |
| Amounts payable within one year | 42/48 | €16,363 | €17,508 | +€1,145 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €2,728 | €1,169 | -€1,559 | -57.1% |
| Trade debts | 44 | €3,333 | €5,761 | +€2,428 | +72.8% |
| Suppliers | 440/4 | €3,333 | €5,761 | +€2,428 | +72.8% |
| Taxes, remuneration and social security | 45 | €10,302 | €10,578 | +€276 | +2.7% |
| Taxes | 450/3 | €10,302 | €10,578 | +€276 | +2.7% |
| Remuneration, social security and pensions | 62 | - | €4,121 | +€4,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,750 | €3,666 | +€1,916 | +109.5% |
| Other operating charges | 640/8 | €483 | €1,121 | +€639 | +132.4% |
| Gross operating margin | 9900 | €18,180 | €25,203 | +€7,023 | +38.6% |
| Operating profit (loss) | 9901 | €15,947 | €16,294 | +€347 | +2.2% |
| Financial income | 75/76B | €495 | €642 | +€147 | +29.7% |
| Recurring financial income | 75 | €495 | €642 | +€147 | +29.7% |
| Financial charges | 65/66B | €1,749 | €1,245 | -€505 | -28.8% |
| Recurring financial charges | 65 | €1,749 | €1,245 | -€505 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €14,693 | €15,692 | +€999 | +6.8% |
| Income taxes | 67/77 | €3,371 | €3,951 | +€580 | +17.2% |
| Profit (loss) for the period | 9904 | €11,322 | €11,741 | +€419 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,322 | €11,741 | +€419 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.