PROEVENT: 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.
PROEVENT
Largest movements
- Cash +€24,339
up €24,339 (+3365.9%), from €723 to €25,063
mainly Tax, wage and social debts (+€16,282) and Other debts (+€15,390)
- Receivables within one year +€10,906
up €10,906 (+26.2%), from €41,627 to €52,533
of which Trade receivables: +€11,409
- Tangible fixed assets -€2,383
down €2,383 (-10.8%), from €22,047 to €19,664
of which Other tangible fixed assets: -€2,383
- Tax, wage and social debts +€16,282
up €16,282 (+408.6%), from €3,985 to €20,267
of which Remuneration and social security: +€16,590
- Other debts +€15,390
up €15,390 (+10.1%), from €152,779 to €168,169
- Trade debts +€8,173
up €8,173 (+14.3%), from €57,114 to €65,286
- Profit (loss) carried forward -€7,862
down €7,862 (-4.9%), from -€161,374 to -€169,236
- Gross operating margin +€52,663
up €52,663, from -€35,111 to €17,551
- Other operating charges -€39,989
down €39,989 (-79.3%), from €50,453 to €10,464
- Depreciation -€8,228
down €8,228 (-73.8%), from €11,143 to €2,915
- Financial charges +€2,922
up €2,922 (+34.1%), from €8,567 to €11,489
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 | €66,764 | €98,746 | +€31,982 | +47.9% |
| Fixed assets | 21/28 | €24,065 | €21,150 | -€2,915 | -12.1% |
| Intangible fixed assets | 21 | €2,017 | €1,485 | -€532 | -26.4% |
| Tangible fixed assets | 22/27 | €22,047 | €19,664 | -€2,383 | -10.8% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €22,047 | €19,664 | -€2,383 | -10.8% |
| Current assets | 29/58 | €42,699 | €77,596 | +€34,897 | +81.7% |
| Amounts receivable within one year | 40/41 | €41,627 | €52,533 | +€10,906 | +26.2% |
| Trade receivables | 40 | €38,711 | €50,119 | +€11,409 | +29.5% |
| Other amounts receivable | 41 | €2,916 | €2,414 | -€502 | -17.2% |
| Cash at bank and in hand | 54/58 | €723 | €25,063 | +€24,339 | +3365.9% |
| Deferred charges and accrued income | 490/1 | €349 | €0 | -€349 | -100.0% |
| Total equity and liabilities | 10/49 | €66,764 | €98,746 | +€31,982 | +47.9% |
| Equity | 10/15 | -€147,114 | -€154,976 | -€7,862 | -5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,374 | -€169,236 | -€7,862 | -4.9% |
| Amounts payable | 17/49 | €213,878 | €253,722 | +€39,844 | +18.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €213,878 | €253,722 | +€39,844 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €57,114 | €65,286 | +€8,173 | +14.3% |
| Suppliers | 440/4 | €57,114 | €65,286 | +€8,173 | +14.3% |
| Taxes, remuneration and social security | 45 | €3,985 | €20,267 | +€16,282 | +408.6% |
| Taxes | 450/3 | €1,854 | €1,546 | -€308 | -16.6% |
| Remuneration and social security | 454/9 | €2,130 | €18,721 | +€16,590 | +778.7% |
| Other amounts payable | 47/48 | €152,779 | €168,169 | +€15,390 | +10.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€19 | €0 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,143 | €2,915 | -€8,228 | -73.8% |
| Other operating charges | 640/8 | €50,453 | €10,464 | -€39,989 | -79.3% |
| Gross operating margin | 9900 | -€35,111 | €17,551 | +€52,663 | |
| Operating profit (loss) | 9901 | -€96,688 | €4,172 | +€100,861 | |
| Financial income | 75/76B | €62 | €16 | -€46 | -74.6% |
| Recurring financial income | 75 | €62 | €16 | -€46 | -74.6% |
| Financial charges | 65/66B | €8,567 | €11,489 | +€2,922 | +34.1% |
| Recurring financial charges | 65 | €8,567 | €11,489 | +€2,922 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | -€105,194 | -€7,302 | +€97,892 | +93.1% |
| Income taxes | 67/77 | €537 | €561 | +€24 | +4.5% |
| Profit (loss) for the period | 9904 | -€105,731 | -€7,862 | +€97,868 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,731 | -€7,862 | +€97,868 | +92.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.