PROGRESSUS: 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.
PROGRESSUS
Largest movements
- Cash +€110,038
up €110,038 (+95.4%), from €115,356 to €225,395
mainly Net result for the year (+€85,798) and Tax, wage and social debts (+€25,600)
- Profit (loss) carried forward +€85,798
up €85,798 (+110.8%), from €77,459 to €163,257
- Tax, wage and social debts +€25,600
up €25,600 (+90.3%), from €28,344 to €53,945
- Gross operating margin +€13,094
up €13,094 (+13.0%), from €101,049 to €114,143
- Taxes +€4,862
up €4,862 (+24.2%), from €20,057 to €24,919
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 | €116,830 | €229,529 | +€112,699 | +96.5% |
| Fixed assets | 21/28 | - | €2,123 | +€2,123 | |
| Tangible fixed assets | 22/27 | - | €2,123 | +€2,123 | |
| Other tangible fixed assets | 26 | - | €2,123 | +€2,123 | |
| Current assets | 29/58 | €116,830 | €227,405 | +€110,575 | +94.6% |
| Amounts receivable within one year | 40/41 | €10 | €457 | +€447 | +4682.6% |
| Other amounts receivable | 41 | €10 | €457 | +€447 | +4682.6% |
| Cash at bank and in hand | 54/58 | €115,356 | €225,395 | +€110,038 | +95.4% |
| Deferred charges and accrued income | 490/1 | €1,465 | €1,554 | +€90 | +6.1% |
| Total equity and liabilities | 10/49 | €116,830 | €229,529 | +€112,699 | +96.5% |
| Equity | 10/15 | €82,459 | €168,257 | +€85,798 | +104.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,459 | €163,257 | +€85,798 | +110.8% |
| Amounts payable | 17/49 | €34,371 | €61,272 | +€26,901 | +78.3% |
| Amounts payable within one year | 42/48 | €34,371 | €61,272 | +€26,901 | +78.3% |
| Trade debts | 44 | €5,100 | €7,328 | +€2,228 | +43.7% |
| Suppliers | 440/4 | €5,100 | €7,328 | +€2,228 | +43.7% |
| Taxes, remuneration and social security | 45 | €28,344 | €53,945 | +€25,600 | +90.3% |
| Taxes | 450/3 | €28,344 | €53,945 | +€25,600 | +90.3% |
| Other amounts payable | 47/48 | €927 | - | -€927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €117 | +€117 | |
| Other operating charges | 640/8 | €1,290 | €1,032 | -€258 | -20.0% |
| Gross operating margin | 9900 | €101,049 | €114,143 | +€13,094 | +13.0% |
| Operating profit (loss) | 9901 | €99,759 | €112,995 | +€13,235 | +13.3% |
| Financial income | 75/76B | €150 | €31 | -€119 | -79.3% |
| Recurring financial income | 75 | €150 | €31 | -€119 | -79.3% |
| Financial charges | 65/66B | €2,394 | €2,308 | -€85 | -3.6% |
| Recurring financial charges | 65 | €2,394 | €2,308 | -€85 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €97,516 | €110,717 | +€13,201 | +13.5% |
| Income taxes | 67/77 | €20,057 | €24,919 | +€4,862 | +24.2% |
| Profit (loss) for the period | 9904 | €77,459 | €85,798 | +€8,339 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,459 | €85,798 | +€8,339 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.