PROGRATICWEB: 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.
PROGRATICWEB
Largest movements
- Tangible fixed assets +€76,657
up €76,657 (+225%), from €34,117 to €110,774
of which Furniture and vehicles: +€79,538
- Cash +€14,045
up €14,045 (+90.2%), from €15,564 to €29,609
mainly Debts after one year (+€78,684) and Depreciation (+€20,932)
- Stocks and contracts +€5,817
new in 2025: €5,817
- Debts after one year +€78,684
up €78,684 (+2,072%), from €3,798 to €82,482
- Current portion of long-term debt +€13,496
up €13,496 (+591%), from €2,282 to €15,778
- Reserves +€7,900
up €7,900 (+21.4%), from €37,000 to €44,900
- Other debts -€6,802
down €6,802 (-42.2%), from €16,132 to €9,330
- Trade debts +€4,139
up €4,139 (+110%), from €3,758 to €7,897
- Gross operating margin +€13,577
up €13,577 (+60.9%), from €22,288 to €35,865
- Depreciation +€5,740
up €5,740 (+37.8%), from €15,192 to €20,932
- Taxes +€1,975
up €1,975 (+134%), from €1,476 to €3,451
- Other operating charges +€776
up €776 (+47.3%), from €1,641 to €2,417
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 | €72,644 | €170,769 | +€98,125 | +135% |
| Formation expenses | 20 | €612 | €524 | -€88 | -14.4% |
| Fixed assets | 21/28 | €34,277 | €110,934 | +€76,657 | +224% |
| Tangible fixed assets | 22/27 | €34,117 | €110,774 | +€76,657 | +225% |
| Plant, machinery and equipment | 23 | €6,500 | €5,200 | -€1,300 | -20.0% |
| Furniture and vehicles | 24 | €19,759 | €99,297 | +€79,538 | +403% |
| Other tangible fixed assets | 26 | €7,173 | €5,592 | -€1,581 | -22.0% |
| Assets under construction and advance payments | 27 | €685 | €685 | = | 0.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €37,755 | €59,311 | +€21,556 | +57.1% |
| Stocks and contracts in progress | 3 | - | €5,817 | +€5,817 | |
| Stocks | 30/36 | - | €5,817 | +€5,817 | |
| Amounts receivable within one year | 40/41 | €21,042 | €21,737 | +€695 | +3.3% |
| Trade receivables | 40 | €19,890 | €539 | -€19,351 | -97.3% |
| Other amounts receivable | 41 | €1,152 | €21,198 | +€20,046 | +1,740% |
| Cash at bank and in hand | 54/58 | €15,564 | €29,609 | +€14,045 | +90.2% |
| Deferred charges and accrued income | 490/1 | €1,149 | €2,148 | +€999 | +86.9% |
| Total equity and liabilities | 10/49 | €72,644 | €170,769 | +€98,125 | +135% |
| Equity | 10/15 | €43,817 | €50,470 | +€6,653 | +15.2% |
| Contributions | 10/11 | €6,740 | €5,420 | -€1,320 | -19.6% |
| Reserves | 13 | €37,000 | €44,900 | +€7,900 | +21.4% |
| Distributable reserves | 133 | €37,000 | €44,900 | +€7,900 | +21.4% |
| Profit (loss) carried forward | 14 | €77 | €150 | +€73 | +94.8% |
| Amounts payable | 17/49 | €28,827 | €120,299 | +€91,472 | +317% |
| Amounts payable after more than one year | 17 | €3,798 | €82,482 | +€78,684 | +2,072% |
| Financial debts | 170/4 | €3,798 | €82,482 | +€78,684 | +2,072% |
| Amounts payable within one year | 42/48 | €24,837 | €37,617 | +€12,780 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €2,282 | €15,778 | +€13,496 | +591% |
| Trade debts | 44 | €3,758 | €7,897 | +€4,139 | +110% |
| Suppliers | 440/4 | €3,758 | €7,897 | +€4,139 | +110% |
| Taxes, remuneration and social security | 45 | €2,665 | €4,612 | +€1,947 | +73.1% |
| Taxes | 450/3 | €2,665 | €4,612 | +€1,947 | +73.1% |
| Other amounts payable | 47/48 | €16,132 | €9,330 | -€6,802 | -42.2% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,192 | €20,932 | +€5,740 | +37.8% |
| Other operating charges | 640/8 | €1,641 | €2,417 | +€776 | +47.3% |
| Gross operating margin | 9900 | €22,288 | €35,865 | +€13,577 | +60.9% |
| Operating profit (loss) | 9901 | €5,455 | €12,516 | +€7,061 | +129% |
| Financial income | 75/76B | €1 | €20 | +€19 | +1,900% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +1,900% |
| Financial charges | 65/66B | €1,034 | €1,112 | +€78 | +7.5% |
| Recurring financial charges | 65 | €1,034 | €1,112 | +€78 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €4,422 | €11,424 | +€7,002 | +158% |
| Income taxes | 67/77 | €1,476 | €3,451 | +€1,975 | +134% |
| Profit (loss) for the period | 9904 | €2,946 | €7,973 | +€5,027 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €2,946 | €7,973 | +€5,027 | +171% |
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 21 October 2026 via checked.be.