PROOB: 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.
PROOB
Largest movements
- Intangible fixed assets +€37,468
new in 2025: €37,468
- Receivables within one year -€22,077
down €22,077 (-22.3%), from €98,908 to €76,832
of which Trade receivables: -€21,806
- Cash +€8,369
up €8,369 (+37.4%), from €22,385 to €30,755
mainly Receivables within one year (+€22,077) and Trade debts (+€15,768)
- Trade debts +€15,768
up €15,768 (+57.4%), from €27,465 to €43,233
- Other debts +€7,483
new in 2025: €7,483
- Profit (loss) carried forward +€1,556
up €1,556 (+123%), from €1,269 to €2,824
- Gross operating margin +€15,683
up €15,683 (+13.0%), from €120,702 to €136,385
- Depreciation +€8,563
up €8,563 (+862%), from €994 to €9,556
- Staff costs +€5,181
up €5,181 (+4.7%), from €109,611 to €114,793
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 | €130,342 | €153,857 | +€23,514 | +18.0% |
| Fixed assets | 21/28 | €5,595 | €42,964 | +€37,369 | +668% |
| Intangible fixed assets | 21 | - | €37,468 | +€37,468 | |
| Tangible fixed assets | 22/27 | €2,062 | €1,963 | -€99 | -4.8% |
| Plant, machinery and equipment | 23 | €1,131 | €765 | -€367 | -32.4% |
| Furniture and vehicles | 24 | €931 | €1,198 | +€267 | +28.7% |
| Financial fixed assets | 28 | €3,533 | €3,533 | = | 0.0% |
| Current assets | 29/58 | €124,747 | €110,893 | -€13,855 | -11.1% |
| Amounts receivable within one year | 40/41 | €98,908 | €76,832 | -€22,077 | -22.3% |
| Trade receivables | 40 | €97,657 | €75,851 | -€21,806 | -22.3% |
| Other amounts receivable | 41 | €1,251 | €981 | -€270 | -21.6% |
| Cash at bank and in hand | 54/58 | €22,385 | €30,755 | +€8,369 | +37.4% |
| Deferred charges and accrued income | 490/1 | €3,454 | €3,306 | -€148 | -4.3% |
| Total equity and liabilities | 10/49 | €130,342 | €153,857 | +€23,514 | +18.0% |
| Equity | 10/15 | €70,200 | €71,755 | +€1,556 | +2.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,931 | €6,931 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €731 | €731 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,269 | €2,824 | +€1,556 | +123% |
| Amounts payable | 17/49 | €60,143 | €82,101 | +€21,959 | +36.5% |
| Amounts payable within one year | 42/48 | €60,143 | €82,101 | +€21,959 | +36.5% |
| Trade debts | 44 | €27,465 | €43,233 | +€15,768 | +57.4% |
| Suppliers | 440/4 | €27,465 | €43,233 | +€15,768 | +57.4% |
| Taxes, remuneration and social security | 45 | €32,678 | €31,386 | -€1,292 | -4.0% |
| Taxes | 450/3 | €19,190 | €17,179 | -€2,011 | -10.5% |
| Remuneration and social security | 454/9 | €13,488 | €14,207 | +€719 | +5.3% |
| Other amounts payable | 47/48 | - | €7,483 | +€7,483 | |
| Remuneration, social security and pensions | 62 | €109,611 | €114,793 | +€5,181 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €9,556 | +€8,563 | +862% |
| Other operating charges | 640/8 | €1,599 | €1,562 | -€37 | -2.3% |
| Gross operating margin | 9900 | €120,702 | €136,385 | +€15,683 | +13.0% |
| Operating profit (loss) | 9901 | €8,499 | €10,474 | +€1,976 | +23.2% |
| Financial charges | 65/66B | €4,707 | €4,318 | -€389 | -8.3% |
| Recurring financial charges | 65 | €4,707 | €4,318 | -€389 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €3,792 | €6,156 | +€2,365 | +62.4% |
| Income taxes | 67/77 | €3,279 | €4,601 | +€1,322 | +40.3% |
| Profit (loss) for the period | 9904 | €513 | €1,556 | +€1,043 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €513 | €1,556 | +€1,043 | +203% |
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 29 October 2026 via checked.be.