Proficiency Projects: 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.
Proficiency Projects
Largest movements
- Cash +€5,096
up €5,096 (+7367.2%), from €69 to €5,165
mainly Net result for the year (+€2,157) and Other debts (+€2,040)
- Receivables within one year -€1,064
down €1,064 (-48.3%), from €2,206 to €1,141
of which Other amounts receivable: -€1,357
- Deferred charges and accrued income +€219
up €219 (+34.3%), from €637 to €855
- Profit (loss) carried forward +€2,157
up €2,157 (+4.8%), from -€44,855 to -€42,699
- Other debts +€2,040
up €2,040 (+4.5%), from €45,617 to €47,656
- Trade debts +€84
up €84 (+69.4%), from €120 to €204
- Gross operating margin +€13,259
up €13,259, from -€10,433 to €2,826
- Depreciation -€210
no longer reported in 2025 (was €210)
- Financial income -€126
down €126 (-91.3%), from €138 to €12
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 | €2,912 | €7,162 | +€4,250 | +146.0% |
| Current assets | 29/58 | €2,912 | €7,162 | +€4,250 | +146.0% |
| Amounts receivable within one year | 40/41 | €2,206 | €1,141 | -€1,064 | -48.3% |
| Trade receivables | 40 | €564 | €857 | +€293 | +51.9% |
| Other amounts receivable | 41 | €1,642 | €285 | -€1,357 | -82.7% |
| Cash at bank and in hand | 54/58 | €69 | €5,165 | +€5,096 | +7367.2% |
| Deferred charges and accrued income | 490/1 | €637 | €855 | +€219 | +34.3% |
| Total equity and liabilities | 10/49 | €2,912 | €7,162 | +€4,250 | +146.0% |
| Equity | 10/15 | -€42,855 | -€40,699 | +€2,157 | +5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,855 | -€42,699 | +€2,157 | +4.8% |
| Amounts payable | 17/49 | €45,767 | €47,860 | +€2,093 | +4.6% |
| Amounts payable within one year | 42/48 | €45,767 | €47,860 | +€2,093 | +4.6% |
| Trade debts | 44 | €120 | €204 | +€84 | +69.4% |
| Suppliers | 440/4 | €120 | €204 | +€84 | +69.4% |
| Taxes, remuneration and social security | 45 | €30 | - | -€30 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Other amounts payable | 47/48 | €45,617 | €47,656 | +€2,040 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | - | -€210 | |
| Other operating charges | 640/8 | €619 | €542 | -€76 | -12.3% |
| Gross operating margin | 9900 | -€10,433 | €2,826 | +€13,259 | |
| Operating profit (loss) | 9901 | -€11,262 | €2,283 | +€13,545 | |
| Financial income | 75/76B | €138 | €12 | -€126 | -91.3% |
| Recurring financial income | 75 | €138 | €12 | -€126 | -91.3% |
| Financial charges | 65/66B | €173 | €138 | -€35 | -20.0% |
| Recurring financial charges | 65 | €173 | €138 | -€35 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,297 | €2,157 | +€13,454 | |
| Profit (loss) for the period | 9904 | -€11,297 | €2,157 | +€13,454 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,297 | €2,157 | +€13,454 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.