PROLES: 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.
PROLES
Largest movements
- Tangible fixed assets -€328,784
down €328,784 (-6.8%), from €4.8m to €4.5m
of which Land and buildings: -€328,542
- Debts after one year -€278,684
down €278,684 (-12.4%), from €2.2m to €2.0m
- Reserves -€120,821
down €120,821 (-5.3%), from €2.3m to €2.2m
- Other operating charges -€9,873
down €9,873 (-34.6%), from €28,532 to €18,658
- Gross operating margin +€9,024
up €9,024 (+2.0%), from €441,005 to €450,029
- Financial charges -€8,927
down €8,927 (-16.8%), from €53,012 to €44,085
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 | €5,072,413 | €4,707,479 | -€364,934 | -7.2% |
| Fixed assets | 21/28 | €4,953,510 | €4,585,715 | -€367,796 | -7.4% |
| Intangible fixed assets | 21 | €146,426 | €107,415 | -€39,011 | -26.6% |
| Tangible fixed assets | 22/27 | €4,807,084 | €4,478,300 | -€328,784 | -6.8% |
| Land and buildings | 22 | €4,804,849 | €4,476,307 | -€328,542 | -6.8% |
| Plant, machinery and equipment | 23 | €2,234 | €1,992 | -€242 | -10.8% |
| Current assets | 29/58 | €118,903 | €121,765 | +€2,862 | +2.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €117,251 | €120,588 | +€3,337 | +2.8% |
| Deferred charges and accrued income | 490/1 | €1,652 | €1,177 | -€475 | -28.7% |
| Total equity and liabilities | 10/49 | €5,072,413 | €4,707,479 | -€364,934 | -7.2% |
| Equity | 10/15 | €2,312,646 | €2,191,825 | -€120,821 | -5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,295,694 | €2,174,872 | -€120,821 | -5.3% |
| Distributable reserves | 133 | €2,295,694 | €2,174,872 | -€120,821 | -5.3% |
| Profit (loss) carried forward | 14 | €4,553 | €4,553 | = | 0.0% |
| Amounts payable | 17/49 | €2,759,767 | €2,515,655 | -€244,112 | -8.8% |
| Amounts payable after more than one year | 17 | €2,239,548 | €1,960,864 | -€278,684 | -12.4% |
| Financial debts | 170/4 | €2,239,548 | €1,960,864 | -€278,684 | -12.4% |
| Amounts payable within one year | 42/48 | €520,219 | €537,625 | +€17,406 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €274,463 | €278,684 | +€4,222 | +1.5% |
| Trade debts | 44 | €2,648 | €232 | -€2,416 | -91.2% |
| Suppliers | 440/4 | €2,648 | €232 | -€2,416 | -91.2% |
| Taxes, remuneration and social security | 45 | €3,829 | €8,079 | +€4,250 | +111.0% |
| Taxes | 450/3 | €3,829 | €8,079 | +€4,250 | +111.0% |
| Other amounts payable | 47/48 | €239,279 | €250,629 | +€11,350 | +4.7% |
| Accrued charges and deferred income | 492/3 | €0 | €17,166 | +€17,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369,163 | €367,796 | -€1,367 | -0.4% |
| Other operating charges | 640/8 | €28,532 | €18,658 | -€9,873 | -34.6% |
| Gross operating margin | 9900 | €441,005 | €450,029 | +€9,024 | +2.0% |
| Operating profit (loss) | 9901 | €43,310 | €63,575 | +€20,264 | +46.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | +22000.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +22000.0% |
| Financial charges | 65/66B | €53,012 | €44,085 | -€8,927 | -16.8% |
| Recurring financial charges | 65 | €53,012 | €44,085 | -€8,927 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,702 | €19,492 | +€29,193 | |
| Income taxes | 67/77 | €2,016 | €4,197 | +€2,181 | +108.2% |
| Profit (loss) for the period | 9904 | -€11,718 | €15,294 | +€27,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,718 | €15,294 | +€27,012 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.