Prolines: 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.
Prolines
Largest movements
- Cash -€20,877
down €20,877 (-19.2%), from €108,799 to €87,922
mainly Other debts (-€27,021) and Tax, wage and social debts (-€13,308)
- Receivables within one year -€17,007
down €17,007 (-45.9%), from €37,031 to €20,024
of which Other amounts receivable: -€14,799
- Tangible fixed assets -€8,858
down €8,858 (-10.6%), from €83,839 to €74,981
of which Furniture and vehicles: -€5,813
- Other debts -€27,021
down €27,021 (-32.0%), from €84,438 to €57,417
- Tax, wage and social debts -€13,308
down €13,308 (-69.2%), from €19,242 to €5,933
- Reserves -€5,000
down €5,000 (-6.8%), from €73,196 to €68,196
of which Distributable reserves: -€5,000
- Profit (loss) carried forward -€2,451
down €2,451, from €0 to -€2,451
- Gross operating margin -€24,073
down €24,073 (-97.3%), from €24,737 to €665
- Taxes -€5,857
down €5,857 (-98.7%), from €5,933 to €76
- Depreciation -€5,376
down €5,376 (-48.3%), from €11,128 to €5,752
- Financial income -€567
down €567 (-100.0%), from €567 to €0
- Other operating charges -€502
down €502 (-21.6%), from €2,325 to €1,823
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 | €230,185 | €182,926 | -€47,258 | -20.5% |
| Fixed assets | 21/28 | €83,839 | €74,981 | -€8,858 | -10.6% |
| Tangible fixed assets | 22/27 | €83,839 | €74,981 | -€8,858 | -10.6% |
| Land and buildings | 22 | €71,500 | €68,575 | -€2,925 | -4.1% |
| Plant, machinery and equipment | 23 | €121 | €0 | -€121 | -100.0% |
| Furniture and vehicles | 24 | €12,218 | €6,406 | -€5,813 | -47.6% |
| Current assets | 29/58 | €146,346 | €107,946 | -€38,400 | -26.2% |
| Amounts receivable within one year | 40/41 | €37,031 | €20,024 | -€17,007 | -45.9% |
| Trade receivables | 40 | €2,208 | €0 | -€2,208 | -100.0% |
| Other amounts receivable | 41 | €34,823 | €20,024 | -€14,799 | -42.5% |
| Cash at bank and in hand | 54/58 | €108,799 | €87,922 | -€20,877 | -19.2% |
| Deferred charges and accrued income | 490/1 | €516 | €0 | -€516 | -100.0% |
| Total equity and liabilities | 10/49 | €230,185 | €182,926 | -€47,258 | -20.5% |
| Equity | 10/15 | €123,196 | €115,744 | -€7,451 | -6.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €73,196 | €68,196 | -€5,000 | -6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €73,196 | €68,196 | -€5,000 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | -€2,451 | -€2,451 | |
| Amounts payable | 17/49 | €106,989 | €67,182 | -€39,807 | -37.2% |
| Amounts payable within one year | 42/48 | €105,894 | €66,087 | -€39,807 | -37.6% |
| Trade debts | 44 | €2,214 | €2,737 | +€523 | +23.6% |
| Suppliers | 440/4 | €2,214 | €2,737 | +€523 | +23.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,242 | €5,933 | -€13,308 | -69.2% |
| Taxes | 450/3 | €19,242 | €5,933 | -€13,308 | -69.2% |
| Other amounts payable | 47/48 | €84,438 | €57,417 | -€27,021 | -32.0% |
| Accrued charges and deferred income | 492/3 | €1,095 | €1,095 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,128 | €5,752 | -€5,376 | -48.3% |
| Other operating charges | 640/8 | €2,325 | €1,823 | -€502 | -21.6% |
| Gross operating margin | 9900 | €24,737 | €665 | -€24,073 | -97.3% |
| Operating profit (loss) | 9901 | €11,285 | -€6,910 | -€18,195 | |
| Financial income | 75/76B | €567 | €0 | -€567 | -100.0% |
| Recurring financial income | 75 | €567 | €0 | -€567 | -100.0% |
| Financial charges | 65/66B | €408 | €465 | +€57 | +14.0% |
| Recurring financial charges | 65 | €408 | €465 | +€57 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €11,444 | -€7,375 | -€18,819 | |
| Income taxes | 67/77 | €5,933 | €76 | -€5,857 | -98.7% |
| Profit (loss) for the period | 9904 | €5,510 | -€7,451 | -€12,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,510 | -€7,451 | -€12,962 |
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 28 September 2026 via checked.be.