ProjSuBe: 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.
ProjSuBe
Largest movements
- Tangible fixed assets -€16,496
down €16,496 (-21.2%), from €77,911 to €61,414
of which Furniture and vehicles: -€17,450
- Cash -€3,524
no longer reported in 2025 (was €3,524)
mainly Debts after one year (-€23,392) and Tax, wage and social debts (-€1,825)
- Receivables within one year -€2,559
down €2,559 (-99.9%), from €2,561 to €3
- Debts after one year -€23,392
down €23,392 (-49.5%), from €47,251 to €23,860
- Tax, wage and social debts -€1,825
down €1,825 (-29.9%), from €6,102 to €4,276
- Profit (loss) carried forward +€1,514
up €1,514 (+7.2%), from €21,144 to €22,659
- Gross operating margin -€15,219
down €15,219 (-40.5%), from €37,601 to €22,382
- Depreciation +€8,281
up €8,281 (+88.7%), from €9,337 to €17,618
- Taxes -€4,576
down €4,576 (-75.0%), from €6,102 to €1,526
- Financial income +€1,400
up €1,400 (+14000900.0%), from €0 to €1,400
- Financial charges +€1,050
up €1,050 (+112.6%), from €932 to €1,982
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 | €83,996 | €61,417 | -€22,579 | -26.9% |
| Fixed assets | 21/28 | €77,911 | €61,414 | -€16,496 | -21.2% |
| Tangible fixed assets | 22/27 | €77,911 | €61,414 | -€16,496 | -21.2% |
| Plant, machinery and equipment | 23 | - | €953 | +€953 | |
| Furniture and vehicles | 24 | €77,911 | €60,461 | -€17,450 | -22.4% |
| Current assets | 29/58 | €6,085 | €3 | -€6,083 | -100.0% |
| Amounts receivable within one year | 40/41 | €2,561 | €3 | -€2,559 | -99.9% |
| Other amounts receivable | 41 | €2,561 | €3 | -€2,559 | -99.9% |
| Cash at bank and in hand | 54/58 | €3,524 | - | -€3,524 | |
| Total equity and liabilities | 10/49 | €83,996 | €61,417 | -€22,579 | -26.9% |
| Equity | 10/15 | €23,144 | €24,659 | +€1,514 | +6.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,144 | €22,659 | +€1,514 | +7.2% |
| Amounts payable | 17/49 | €60,851 | €36,758 | -€24,093 | -39.6% |
| Amounts payable after more than one year | 17 | €47,251 | €23,860 | -€23,392 | -49.5% |
| Financial debts | 170/4 | €47,251 | €23,860 | -€23,392 | -49.5% |
| Amounts payable within one year | 42/48 | €13,600 | €12,899 | -€702 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €3,246 | €3,408 | +€162 | +5.0% |
| Financial debts | 43 | - | €209 | +€209 | |
| Credit institutions | 430/8 | - | €209 | +€209 | |
| Trade debts | 44 | €4,253 | €4,359 | +€106 | +2.5% |
| Suppliers | 440/4 | €4,253 | €4,359 | +€106 | +2.5% |
| Taxes, remuneration and social security | 45 | €6,102 | €4,276 | -€1,825 | -29.9% |
| Taxes | 450/3 | €6,102 | €4,276 | -€1,825 | -29.9% |
| Other amounts payable | 47/48 | - | €646 | +€646 | |
| Remuneration, social security and pensions | 62 | €80 | €117 | +€37 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,337 | €17,618 | +€8,281 | +88.7% |
| Other operating charges | 640/8 | €6 | €1,025 | +€1,020 | +18208.0% |
| Gross operating margin | 9900 | €37,601 | €22,382 | -€15,219 | -40.5% |
| Operating profit (loss) | 9901 | €28,178 | €3,622 | -€24,556 | -87.1% |
| Financial income | 75/76B | €0 | €1,400 | +€1,400 | +14000900.0% |
| Recurring financial income | 75 | €0 | €1,400 | +€1,400 | +14000900.0% |
| Financial charges | 65/66B | €932 | €1,982 | +€1,050 | +112.6% |
| Recurring financial charges | 65 | €932 | €1,982 | +€1,050 | +112.6% |
| Profit (loss) for the period before taxes | 9903 | €27,246 | €3,040 | -€24,206 | -88.8% |
| Income taxes | 67/77 | €6,102 | €1,526 | -€4,576 | -75.0% |
| Profit (loss) for the period | 9904 | €21,144 | €1,514 | -€19,630 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,144 | €1,514 | -€19,630 | -92.8% |
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.