PROGSIGHT: 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.
PROGSIGHT
Largest movements
- Cash -€383
down €383 (-84.6%), from €452 to €70
mainly Net result for the year (-€1,016) and Other debts (-€759)
- Tangible fixed assets -€380
down €380 (-33.8%), from €1,122 to €743
- Deferred charges and accrued income -€303
down €303 (-100.0%), from €303 to €0
- Receivables within one year +€88
up €88 (+2.2%), from €4,081 to €4,169
- Trade debts +€1,016
up €1,016 (+227.5%), from €447 to €1,463
- Profit (loss) carried forward -€1,016
down €1,016 (-150.7%), from -€674 to -€1,690
- Other debts -€759
down €759 (-24.6%), from €3,086 to €2,328
- Tax, wage and social debts -€275
down €275 (-25.3%), from €1,086 to €811
- Gross operating margin -€1,050
down €1,050 (-78.1%), from €1,344 to €294
- Depreciation +€363
up €363 (+2187.5%), from €17 to €380
- Other operating charges +€59
up €59 (+10.8%), from €547 to €607
- Financial charges +€43
up €43 (+22.7%), from €189 to €232
- Taxes -€26
down €26 (-21.9%), from €118 to €92
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 | €5,958 | €4,981 | -€977 | -16.4% |
| Fixed assets | 21/28 | €1,122 | €743 | -€380 | -33.8% |
| Tangible fixed assets | 22/27 | €1,122 | €743 | -€380 | -33.8% |
| Plant, machinery and equipment | 23 | €1,122 | €743 | -€380 | -33.8% |
| Current assets | 29/58 | €4,836 | €4,239 | -€597 | -12.3% |
| Amounts receivable within one year | 40/41 | €4,081 | €4,169 | +€88 | +2.2% |
| Trade receivables | 40 | €4,081 | €4,169 | +€88 | +2.2% |
| Cash at bank and in hand | 54/58 | €452 | €70 | -€383 | -84.6% |
| Deferred charges and accrued income | 490/1 | €303 | €0 | -€303 | -100.0% |
| Total equity and liabilities | 10/49 | €5,958 | €4,981 | -€977 | -16.4% |
| Equity | 10/15 | €1,326 | €310 | -€1,016 | -76.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€674 | -€1,690 | -€1,016 | -150.7% |
| Amounts payable | 17/49 | €4,632 | €4,671 | +€39 | +0.8% |
| Amounts payable within one year | 42/48 | €4,619 | €4,602 | -€17 | -0.4% |
| Trade debts | 44 | €447 | €1,463 | +€1,016 | +227.5% |
| Suppliers | 440/4 | €447 | €1,463 | +€1,016 | +227.5% |
| Taxes, remuneration and social security | 45 | €1,086 | €811 | -€275 | -25.3% |
| Taxes | 450/3 | €1,086 | €811 | -€275 | -25.3% |
| Other amounts payable | 47/48 | €3,086 | €2,328 | -€759 | -24.6% |
| Accrued charges and deferred income | 492/3 | €13 | €70 | +€57 | +427.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17 | €380 | +€363 | +2187.5% |
| Other operating charges | 640/8 | €547 | €607 | +€59 | +10.8% |
| Gross operating margin | 9900 | €1,344 | €294 | -€1,050 | -78.1% |
| Operating profit (loss) | 9901 | €780 | -€692 | -€1,472 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.6% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.6% |
| Financial charges | 65/66B | €189 | €232 | +€43 | +22.7% |
| Recurring financial charges | 65 | €189 | €232 | +€43 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €600 | -€924 | -€1,524 | |
| Income taxes | 67/77 | €118 | €92 | -€26 | -21.9% |
| Profit (loss) for the period | 9904 | €482 | -€1,016 | -€1,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €482 | -€1,016 | -€1,498 |
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 6 October 2026 via checked.be.