PROLINEA: 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.
PROLINEA
Largest movements
- Receivables within one year +€266,349
up €266,349 (+293.6%), from €90,705 to €357,054
of which Other amounts receivable: +€282,926
- Tangible fixed assets -€35,994
no longer reported in 2025 (was €35,994)
- Cash +€13,744
up €13,744 (+44.8%), from €30,682 to €44,426
- Other debts +€300,000
new in 2025: €300,000
- Profit (loss) carried forward +€137,799
up €137,799, from -€102,823 to €34,976
- Reserves -€110,880
down €110,880 (-98.4%), from €112,739 to €1,859
of which Tax-exempt reserves: -€110,880
- Advances received -€81,962
down €81,962 (-94.6%), from €86,647 to €4,685
- Revaluation surpluses -€21,120
no longer reported in 2025 (was €21,120)
- Gross operating margin +€416,980
up €416,980, from -€103,254 to €313,726
- Taxes +€77,832
new in 2025: €77,832
- Depreciation -€6,541
no longer reported in 2025 (was €6,541)
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,772 | €401,480 | +€243,707 | +154.5% |
| Fixed assets | 21/28 | €36,385 | - | -€36,385 | |
| Tangible fixed assets | 22/27 | €35,994 | - | -€35,994 | |
| Land and buildings | 22 | €35,994 | - | -€35,994 | |
| Financial fixed assets | 28 | €392 | - | -€392 | |
| Current assets | 29/58 | €121,387 | €401,480 | +€280,093 | +230.7% |
| Amounts receivable within one year | 40/41 | €90,705 | €357,054 | +€266,349 | +293.6% |
| Trade receivables | 40 | €19,311 | €2,734 | -€16,577 | -85.8% |
| Other amounts receivable | 41 | €71,393 | €354,320 | +€282,926 | +396.3% |
| Cash at bank and in hand | 54/58 | €30,682 | €44,426 | +€13,744 | +44.8% |
| Total equity and liabilities | 10/49 | €157,772 | €401,480 | +€243,707 | +154.5% |
| Equity | 10/15 | €49,629 | €55,427 | +€5,799 | +11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €21,120 | - | -€21,120 | |
| Reserves | 13 | €112,739 | €1,859 | -€110,880 | -98.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €110,880 | - | -€110,880 | |
| Profit (loss) carried forward | 14 | -€102,823 | €34,976 | +€137,799 | |
| Amounts payable | 17/49 | €108,144 | €346,053 | +€237,909 | +220.0% |
| Amounts payable within one year | 42/48 | €108,144 | €346,053 | +€237,909 | +220.0% |
| Trade debts | 44 | €21,496 | €41,368 | +€19,871 | +92.4% |
| Suppliers | 440/4 | €21,496 | €41,368 | +€19,871 | +92.4% |
| Advances received on contracts in progress | 46 | €86,647 | €4,685 | -€81,962 | -94.6% |
| Other amounts payable | 47/48 | - | €300,000 | +€300,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,541 | - | -€6,541 | |
| Gross operating margin | 9900 | -€103,254 | €313,726 | +€416,980 | |
| Operating profit (loss) | 9901 | -€109,795 | €313,726 | +€423,521 | |
| Financial income | 75/76B | €6,067 | €4,070 | -€1,997 | -32.9% |
| Recurring financial income | 75 | €6,067 | €4,070 | -€1,997 | -32.9% |
| Financial charges | 65/66B | €320 | €232 | -€88 | -27.4% |
| Recurring financial charges | 65 | €320 | €232 | -€88 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€104,047 | €317,564 | +€421,611 | |
| Income taxes | 67/77 | - | €77,832 | +€77,832 | |
| Profit (loss) for the period | 9904 | -€104,047 | €239,731 | +€343,779 | |
| Transfer from tax-exempt reserves | 789 | - | €132,000 | +€132,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,047 | €371,731 | +€475,779 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.