Proof IT: 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.
Proof IT
Largest movements
- Cash +€100,882
up €100,882 (+323.1%), from €31,221 to €132,103
mainly Trade debts (+€89,085) and Other debts (+€37,258)
- Deferred charges and accrued income -€7,545
down €7,545 (-33.8%), from €22,307 to €14,761
- Stocks and contracts +€7,030
new in 2025: €7,030
- Intangible fixed assets -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Receivables within one year -€3,732
down €3,732 (-4.8%), from €77,767 to €74,035
of which Other amounts receivable: -€2,784
- Trade debts +€89,085
up €89,085 (+149.9%), from €59,432 to €148,517
- Reserves -€40,968
down €40,968 (-100.0%), from €40,968 to €0
- Other debts +€37,258
up €37,258 (+161.2%), from €23,112 to €60,370
- Tax, wage and social debts +€11,828
up €11,828 (+74.1%), from €15,955 to €27,783
of which Taxes: +€11,827
- Advances received -€2,983
down €2,983 (-100.0%), from €2,983 to €0
- Gross operating margin +€36,008
up €36,008 (+57.1%), from €63,036 to €99,043
- Staff costs +€3,241
up €3,241 (+4.0%), from €80,358 to €83,599
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 | €146,294 | €239,960 | +€93,666 | +64.0% |
| Fixed assets | 21/28 | €15,000 | €12,031 | -€2,969 | -19.8% |
| Intangible fixed assets | 21 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Tangible fixed assets | 22/27 | - | €2,031 | +€2,031 | |
| Furniture and vehicles | 24 | - | €2,031 | +€2,031 | |
| Current assets | 29/58 | €131,294 | €227,929 | +€96,635 | +73.6% |
| Stocks and contracts in progress | 3 | - | €7,030 | +€7,030 | |
| Stocks | 30/36 | - | €7,030 | +€7,030 | |
| Amounts receivable within one year | 40/41 | €77,767 | €74,035 | -€3,732 | -4.8% |
| Trade receivables | 40 | €74,972 | €74,024 | -€947 | -1.3% |
| Other amounts receivable | 41 | €2,795 | €11 | -€2,784 | -99.6% |
| Cash at bank and in hand | 54/58 | €31,221 | €132,103 | +€100,882 | +323.1% |
| Deferred charges and accrued income | 490/1 | €22,307 | €14,761 | -€7,545 | -33.8% |
| Total equity and liabilities | 10/49 | €146,294 | €239,960 | +€93,666 | +64.0% |
| Equity | 10/15 | €43,968 | €3,000 | -€40,968 | -93.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,968 | €0 | -€40,968 | -100.0% |
| Distributable reserves | 133 | €40,968 | €0 | -€40,968 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €102,326 | €236,960 | +€134,634 | +131.6% |
| Amounts payable within one year | 42/48 | €102,326 | €236,960 | +€134,634 | +131.6% |
| Financial debts | 43 | €844 | €289 | -€555 | -65.8% |
| Credit institutions | 430/8 | €844 | €289 | -€555 | -65.8% |
| Trade debts | 44 | €59,432 | €148,517 | +€89,085 | +149.9% |
| Suppliers | 440/4 | €59,432 | €148,517 | +€89,085 | +149.9% |
| Advances received on contracts in progress | 46 | €2,983 | €0 | -€2,983 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,955 | €27,783 | +€11,828 | +74.1% |
| Taxes | 450/3 | €6,529 | €18,356 | +€11,827 | +181.1% |
| Remuneration and social security | 454/9 | €9,426 | €9,427 | +€2 | 0.0% |
| Other amounts payable | 47/48 | €23,112 | €60,370 | +€37,258 | +161.2% |
| Remuneration, social security and pensions | 62 | €80,358 | €83,599 | +€3,241 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,121 | +€121 | +2.4% |
| Other operating charges | 640/8 | €1,205 | €1,452 | +€247 | +20.5% |
| Gross operating margin | 9900 | €63,036 | €99,043 | +€36,008 | +57.1% |
| Operating profit (loss) | 9901 | -€23,527 | €8,871 | +€32,398 | |
| Financial income | 75/76B | €175 | €154 | -€21 | -12.2% |
| Recurring financial income | 75 | €175 | €154 | -€21 | -12.2% |
| Financial charges | 65/66B | €1,674 | €1,327 | -€347 | -20.7% |
| Recurring financial charges | 65 | €1,674 | €1,327 | -€347 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,026 | €7,698 | +€32,724 | |
| Income taxes | 67/77 | €129 | €208 | +€79 | +61.5% |
| Profit (loss) for the period | 9904 | -€25,155 | €7,490 | +€32,644 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,155 | €7,490 | +€32,644 |
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.