PROLUB: 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.
PROLUB
Largest movements
- Receivables within one year -€407,331
down €407,331 (-31.1%), from €1.3m to €904,153
of which Trade receivables: -€785,663
- Cash -€204,893
down €204,893 (-45.2%), from €453,800 to €248,907
mainly Trade debts (-€961,955) and Other debts (-€100,893)
- Stocks and contracts -€151,831
down €151,831 (-16.8%), from €901,428 to €749,597
- Trade debts -€961,955
down €961,955 (-63.1%), from €1.5m to €562,132
- Short-term financial debts +€250,000
up €250,000 (+35.7%), from €700,000 to €950,000
of which Other loans: +€250,000
- Other debts -€100,893
down €100,893 (-50.2%), from €200,893 to €100,000
- Profit (loss) carried forward +€54,763
up €54,763 (+42.1%), from €130,104 to €184,867
- Gross operating margin -€50,679
down €50,679 (-7.5%), from €673,564 to €622,885
- Staff costs +€33,862
up €33,862 (+11.4%), from €296,634 to €330,496
- Other operating charges -€32,593
down €32,593 (-61.2%), from €53,254 to €20,661
- Taxes -€21,963
down €21,963 (-29.0%), from €75,771 to €53,807
- Write-downs +€7,266
up €7,266 (+64.8%), from -€11,217 to -€3,951
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.
Derived cash bridge
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 | €2,730,570 | €1,947,062 | -€783,508 | -28.7% |
| Fixed assets | 21/28 | €54,577 | €35,508 | -€19,069 | -34.9% |
| Intangible fixed assets | 21 | €886 | €590 | -€296 | -33.4% |
| Tangible fixed assets | 22/27 | €53,465 | €34,918 | -€18,547 | -34.7% |
| Land and buildings | 22 | - | €11,309 | +€11,309 | |
| Plant, machinery and equipment | 23 | €5,745 | €5,745 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €47,721 | €17,864 | -€29,856 | -62.6% |
| Financial fixed assets | 28 | €226 | €0 | -€226 | -100% |
| Current assets | 29/58 | €2,675,993 | €1,911,554 | -€764,439 | -28.6% |
| Stocks and contracts in progress | 3 | €901,428 | €749,597 | -€151,831 | -16.8% |
| Stocks | 30/36 | €901,428 | €749,597 | -€151,831 | -16.8% |
| Amounts receivable within one year | 40/41 | €1,311,484 | €904,153 | -€407,331 | -31.1% |
| Trade receivables | 40 | €1,128,157 | €342,494 | -€785,663 | -69.6% |
| Other amounts receivable | 41 | €183,327 | €561,659 | +€378,332 | +206% |
| Cash at bank and in hand | 54/58 | €453,800 | €248,907 | -€204,893 | -45.2% |
| Deferred charges and accrued income | 490/1 | €9,280 | €8,897 | -€383 | -4.1% |
| Total equity and liabilities | 10/49 | €2,730,570 | €1,947,062 | -€783,508 | -28.7% |
| Equity | 10/15 | €199,404 | €254,167 | +€54,763 | +27.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,104 | €184,867 | +€54,763 | +42.1% |
| Amounts payable | 17/49 | €2,531,166 | €1,692,894 | -€838,271 | -33.1% |
| Amounts payable after more than one year | 17 | €22,260 | €0 | -€22,260 | -100% |
| Financial debts | 170/4 | €22,260 | €0 | -€22,260 | -100% |
| Amounts payable within one year | 42/48 | €2,508,906 | €1,692,894 | -€816,011 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €29,409 | €22,260 | -€7,149 | -24.3% |
| Financial debts | 43 | €700,000 | €950,000 | +€250,000 | +35.7% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Other loans | 439 | €500,000 | €750,000 | +€250,000 | +50.0% |
| Trade debts | 44 | €1,524,087 | €562,132 | -€961,955 | -63.1% |
| Suppliers | 440/4 | €1,524,087 | €562,132 | -€961,955 | -63.1% |
| Taxes, remuneration and social security | 45 | €54,517 | €58,503 | +€3,985 | +7.3% |
| Taxes | 450/3 | €23,297 | €8,683 | -€14,614 | -62.7% |
| Remuneration and social security | 454/9 | €31,220 | €49,819 | +€18,599 | +59.6% |
| Other amounts payable | 47/48 | €200,893 | €100,000 | -€100,893 | -50.2% |
| Remuneration, social security and pensions | 62 | €296,634 | €330,496 | +€33,862 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,494 | €31,726 | -€768 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,217 | -€3,951 | +€7,266 | +64.8% |
| Other operating charges | 640/8 | €53,254 | €20,661 | -€32,593 | -61.2% |
| Gross operating margin | 9900 | €673,564 | €622,885 | -€50,679 | -7.5% |
| Operating profit (loss) | 9901 | €302,400 | €243,954 | -€58,446 | -19.3% |
| Financial income | 75/76B | €767 | €1,089 | +€322 | +42.0% |
| Recurring financial income | 75 | €767 | €1,089 | +€322 | +42.0% |
| Financial charges | 65/66B | €36,310 | €36,472 | +€162 | +0.4% |
| Recurring financial charges | 65 | €36,310 | €36,472 | +€162 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €266,857 | €208,570 | -€58,286 | -21.8% |
| Income taxes | 67/77 | €75,771 | €53,807 | -€21,963 | -29.0% |
| Profit (loss) for the period | 9904 | €191,086 | €154,763 | -€36,323 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €191,086 | €154,763 | -€36,323 | -19.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.