PROESMANS-BUYL: 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.
PROESMANS-BUYL
Largest movements
- Receivables within one year +€39,027
up €39,027 (+32.6%), from €119,780 to €158,807
of which Trade receivables: +€40,885
- Cash -€20,371
down €20,371 (-36.6%), from €55,729 to €35,358
mainly Receivables within one year (-€39,027) and Receivables after one year (-€5,000)
- Deferred charges and accrued income -€5,691
down €5,691 (-7.2%), from €78,818 to €73,127
- Receivables after one year +€5,000
up €5,000 (+8.3%), from €60,000 to €65,000
- Tax, wage and social debts +€7,798
up €7,798 (+43.9%), from €17,758 to €25,556
of which Remuneration and social security: +€5,940
- Reserves +€7,382
up €7,382 (+3.4%), from €214,449 to €221,831
of which Distributable reserves: +€7,382
- Other debts +€4,951
up €4,951 (+1,000%), from €495 to €5,446
- Gross operating margin +€10,227
up €10,227 (+9.2%), from €111,478 to €121,705
- Other operating charges +€6,967
up €6,967 (+291%), from €2,396 to €9,363
- Staff costs +€5,122
up €5,122 (+5.4%), from €94,548 to €99,670
- Depreciation -€4,443
down €4,443 (-57.0%), from €7,800 to €3,357
- Write-downs -€4,113
no longer reported in 2025 (was €4,113)
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.
Derived cash bridge
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 | €340,950 | €358,339 | +€17,389 | +5.1% |
| Fixed assets | 21/28 | €26,623 | €26,047 | -€576 | -2.2% |
| Tangible fixed assets | 22/27 | €26,597 | €26,047 | -€550 | -2.1% |
| Land and buildings | 22 | €17,302 | €17,790 | +€488 | +2.8% |
| Plant, machinery and equipment | 23 | €4,551 | €4,889 | +€338 | +7.4% |
| Furniture and vehicles | 24 | €4,744 | €3,368 | -€1,376 | -29.0% |
| Financial fixed assets | 28 | €26 | - | -€26 | |
| Current assets | 29/58 | €314,327 | €332,292 | +€17,965 | +5.7% |
| Amounts receivable after more than one year | 29 | €60,000 | €65,000 | +€5,000 | +8.3% |
| Other amounts receivable | 291 | €60,000 | €65,000 | +€5,000 | +8.3% |
| Amounts receivable within one year | 40/41 | €119,780 | €158,807 | +€39,027 | +32.6% |
| Trade receivables | 40 | €105,545 | €146,430 | +€40,885 | +38.7% |
| Other amounts receivable | 41 | €14,235 | €12,377 | -€1,858 | -13.1% |
| Cash at bank and in hand | 54/58 | €55,729 | €35,358 | -€20,371 | -36.6% |
| Deferred charges and accrued income | 490/1 | €78,818 | €73,127 | -€5,691 | -7.2% |
| Total equity and liabilities | 10/49 | €340,950 | €358,339 | +€17,389 | +5.1% |
| Equity | 10/15 | €220,649 | €228,031 | +€7,382 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €214,449 | €221,831 | +€7,382 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €212,589 | €219,971 | +€7,382 | +3.5% |
| Provisions and deferred taxes | 16 | €32,206 | €32,206 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €32,206 | €32,206 | = | 0.0% |
| Pensions and similar obligations | 160 | €32,206 | €32,206 | = | 0.0% |
| Amounts payable | 17/49 | €88,095 | €98,102 | +€10,007 | +11.4% |
| Amounts payable within one year | 42/48 | €88,095 | €98,080 | +€9,985 | +11.3% |
| Trade debts | 44 | €48,925 | €46,161 | -€2,764 | -5.6% |
| Suppliers | 440/4 | €48,925 | €46,161 | -€2,764 | -5.6% |
| Advances received on contracts in progress | 46 | €20,917 | €20,917 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,758 | €25,556 | +€7,798 | +43.9% |
| Taxes | 450/3 | €2,798 | €4,656 | +€1,858 | +66.4% |
| Remuneration and social security | 454/9 | €14,960 | €20,900 | +€5,940 | +39.7% |
| Other amounts payable | 47/48 | €495 | €5,446 | +€4,951 | +1,000% |
| Accrued charges and deferred income | 492/3 | - | €22 | +€22 | |
| Remuneration, social security and pensions | 62 | €94,548 | €99,670 | +€5,122 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,800 | €3,357 | -€4,443 | -57.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,113 | - | -€4,113 | |
| Other operating charges | 640/8 | €2,396 | €9,363 | +€6,967 | +291% |
| Gross operating margin | 9900 | €111,478 | €121,705 | +€10,227 | +9.2% |
| Operating profit (loss) | 9901 | €2,621 | €9,315 | +€6,694 | +255% |
| Financial income | 75/76B | €2,159 | €1,632 | -€527 | -24.4% |
| Recurring financial income | 75 | €2,159 | €1,632 | -€527 | -24.4% |
| Financial charges | 65/66B | €551 | €239 | -€312 | -56.6% |
| Recurring financial charges | 65 | €551 | €239 | -€312 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €4,229 | €10,708 | +€6,479 | +153% |
| Income taxes | 67/77 | €4,077 | €3,326 | -€751 | -18.4% |
| Profit (loss) for the period | 9904 | €152 | €7,382 | +€7,230 | +4,757% |
| Profit (loss) for the period to be appropriated | 9905 | €152 | €7,382 | +€7,230 | +4,757% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.