PROINVEST: 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.
PROINVEST
Largest movements
- Receivables within one year -€4,953
down €4,953 (-1.3%), from €390,672 to €385,719
of which Other amounts receivable: -€4,953
- Trade debts +€7,731
up €7,731 (+1,039%), from €744 to €8,475
- Tax, wage and social debts -€7,590
down €7,590 (-83.8%), from €9,062 to €1,472
- Provisions -€4,356
down €4,356 (-8.4%), from €52,116 to €47,760
- Gross operating margin -€1,976
down €1,976 (-57.9%), from -€3,415 to -€5,392
- Other operating charges +€868
up €868 (+51.1%), from €1,698 to €2,566
- Taxes -€819
down €819 (-68.3%), from €1,199 to €380
- Financial charges +€586
up €586 (+122%), from €480 to €1,067
- Write-downs -€194
no longer reported in 2025 (was €194)
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 | €390,980 | €387,408 | -€3,572 | -0.9% |
| Current assets | 29/58 | €390,980 | €387,408 | -€3,572 | -0.9% |
| Amounts receivable within one year | 40/41 | €390,672 | €385,719 | -€4,953 | -1.3% |
| Trade receivables | 40 | €22,287 | €22,287 | = | 0.0% |
| Other amounts receivable | 41 | €368,385 | €363,432 | -€4,953 | -1.3% |
| Cash at bank and in hand | 54/58 | €308 | €1,689 | +€1,381 | +449% |
| Total equity and liabilities | 10/49 | €390,980 | €387,408 | -€3,572 | -0.9% |
| Equity | 10/15 | €322,058 | €322,701 | +€643 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Uncalled capital | 101 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €43,452 | €43,452 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,400 | €7,400 | = | 0.0% |
| Legal reserve | 130 | €7,400 | €7,400 | = | 0.0% |
| Distributable reserves | 133 | €36,052 | €36,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,406 | €273,049 | +€643 | +0.2% |
| Provisions and deferred taxes | 16 | €52,116 | €47,760 | -€4,356 | -8.4% |
| Provisions for liabilities and charges | 160/5 | €52,116 | €47,760 | -€4,356 | -8.4% |
| Other liabilities and charges | 164/5 | €52,116 | €47,760 | -€4,356 | -8.4% |
| Amounts payable | 17/49 | €16,806 | €16,946 | +€141 | +0.8% |
| Amounts payable within one year | 42/48 | €16,806 | €16,946 | +€141 | +0.8% |
| Trade debts | 44 | €744 | €8,475 | +€7,731 | +1,039% |
| Suppliers | 440/4 | €744 | €8,475 | +€7,731 | +1,039% |
| Taxes, remuneration and social security | 45 | €9,062 | €1,472 | -€7,590 | -83.8% |
| Taxes | 450/3 | €9,062 | €1,472 | -€7,590 | -83.8% |
| Other amounts payable | 47/48 | €6,999 | €6,999 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €194 | - | -€194 | |
| Other operating charges | 640/8 | €1,698 | €2,566 | +€868 | +51.1% |
| Gross operating margin | 9900 | -€3,415 | -€5,392 | -€1,976 | -57.9% |
| Operating profit (loss) | 9901 | -€5,307 | -€7,957 | -€2,650 | -49.9% |
| Financial income | 75/76B | €10,187 | €10,047 | -€140 | -1.4% |
| Recurring financial income | 75 | €10,187 | €10,047 | -€140 | -1.4% |
| Financial charges | 65/66B | €480 | €1,067 | +€586 | +122% |
| Recurring financial charges | 65 | €480 | €1,067 | +€586 | +122% |
| Profit (loss) for the period before taxes | 9903 | €4,400 | €1,023 | -€3,377 | -76.8% |
| Income taxes | 67/77 | €1,199 | €380 | -€819 | -68.3% |
| Profit (loss) for the period | 9904 | €3,201 | €643 | -€2,558 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,201 | €643 | -€2,558 | -79.9% |
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 26 October 2026 via checked.be.