ProLaurus: 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.
ProLaurus
Largest movements
- Receivables within one year +€68,158
up €68,158 (+64.0%), from €106,523 to €174,681
of which Other amounts receivable: +€40,295
- Stocks and contracts -€21,835
no longer reported in 2025 (was €21,835)
- Cash -€18,763
down €18,763 (-36.9%), from €50,817 to €32,055
mainly Receivables within one year (-€68,158) and Contributions, distributions and other (-€25,000)
- Reserves +€21,682
up €21,682 (+28.4%), from €76,351 to €98,034
- Tax, wage and social debts +€10,482
up €10,482 (+80.5%), from €13,022 to €23,503
- Trade debts -€7,225
down €7,225 (-79.9%), from €9,048 to €1,822
- Other debts +€2,691
up €2,691 (+12.1%), from €22,309 to €25,000
- Taxes -€7,780
down €7,780 (-41.7%), from €18,643 to €10,864
- Gross operating margin -€7,377
down €7,377 (-11.7%), from €62,817 to €55,440
- Depreciation -€6,144
down €6,144 (-73.6%), from €8,344 to €2,199
- Financial income +€2,117
up €2,117 (+48.4%), from €4,374 to €6,491
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 | €197,028 | €223,361 | +€26,334 | +13.4% |
| Fixed assets | 21/28 | €13,349 | €10,116 | -€3,232 | -24.2% |
| Intangible fixed assets | 21 | - | €390 | +€390 | |
| Tangible fixed assets | 22/27 | €11,849 | €9,726 | -€2,123 | -17.9% |
| Plant, machinery and equipment | 23 | €1,498 | €1,078 | -€420 | -28.0% |
| Furniture and vehicles | 24 | €5,566 | €3,863 | -€1,703 | -30.6% |
| Other tangible fixed assets | 26 | €4,785 | €4,785 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €183,679 | €213,245 | +€29,566 | +16.1% |
| Stocks and contracts in progress | 3 | €21,835 | - | -€21,835 | |
| Contracts in progress | 37 | €21,835 | - | -€21,835 | |
| Amounts receivable within one year | 40/41 | €106,523 | €174,681 | +€68,158 | +64.0% |
| Trade receivables | 40 | €1,815 | €29,678 | +€27,863 | +1535.1% |
| Other amounts receivable | 41 | €104,708 | €145,004 | +€40,295 | +38.5% |
| Cash at bank and in hand | 54/58 | €50,817 | €32,055 | -€18,763 | -36.9% |
| Deferred charges and accrued income | 490/1 | €4,503 | €6,510 | +€2,006 | +44.6% |
| Total equity and liabilities | 10/49 | €197,028 | €223,361 | +€26,334 | +13.4% |
| Equity | 10/15 | €151,351 | €173,034 | +€21,682 | +14.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €76,351 | €98,034 | +€21,682 | +28.4% |
| Non-distributable reserves | 130/1 | €76,351 | €98,034 | +€21,682 | +28.4% |
| Other | 1319 | €76,351 | €98,034 | +€21,682 | +28.4% |
| Amounts payable | 17/49 | €45,677 | €50,328 | +€4,651 | +10.2% |
| Amounts payable within one year | 42/48 | €44,378 | €50,325 | +€5,948 | +13.4% |
| Trade debts | 44 | €9,048 | €1,822 | -€7,225 | -79.9% |
| Suppliers | 440/4 | €9,048 | €1,822 | -€7,225 | -79.9% |
| Taxes, remuneration and social security | 45 | €13,022 | €23,503 | +€10,482 | +80.5% |
| Taxes | 450/3 | €13,022 | €23,503 | +€10,482 | +80.5% |
| Other amounts payable | 47/48 | €22,309 | €25,000 | +€2,691 | +12.1% |
| Accrued charges and deferred income | 492/3 | €1,299 | €2 | -€1,296 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,344 | €2,199 | -€6,144 | -73.6% |
| Other operating charges | 640/8 | €705 | €544 | -€161 | -22.8% |
| Gross operating margin | 9900 | €62,817 | €55,440 | -€7,377 | -11.7% |
| Operating profit (loss) | 9901 | €53,768 | €52,697 | -€1,072 | -2.0% |
| Financial income | 75/76B | €4,374 | €6,491 | +€2,117 | +48.4% |
| Recurring financial income | 75 | €4,374 | €6,491 | +€2,117 | +48.4% |
| Financial charges | 65/66B | €1,359 | €1,642 | +€283 | +20.8% |
| Recurring financial charges | 65 | €1,359 | €142 | -€1,217 | -89.6% |
| Non-recurring financial charges | 66B | - | €1,500 | +€1,500 | |
| Profit (loss) for the period before taxes | 9903 | €56,783 | €57,546 | +€763 | +1.3% |
| Income taxes | 67/77 | €18,643 | €10,864 | -€7,780 | -41.7% |
| Profit (loss) for the period | 9904 | €38,140 | €46,682 | +€8,542 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,140 | €46,682 | +€8,542 | +22.4% |
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 7 October 2026 via checked.be.