PROOFCONSULT: 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.
PROOFCONSULT
Largest movements
- Receivables after one year -€73,204
down €73,204 (-69.5%), from €105,267 to €32,063
- Cash -€32,692
down €32,692 (-27.0%), from €121,064 to €88,371
mainly Other debts (-€92,581) and Net result for the year (-€26,426)
- Receivables within one year -€16,990
down €16,990 (-27.2%), from €62,369 to €45,379
of which Other amounts receivable: -€16,990
- Tangible fixed assets +€5,435
new in 2025: €5,435
- Other debts -€92,581
no longer reported in 2025 (was €92,581)
- Reserves -€26,426
down €26,426 (-13.9%), from €189,999 to €163,574
of which Distributable reserves: -€24,566
- Other operating charges +€567
up €567 (+54.0%), from €1,050 to €1,617
- Depreciation +€286
up €286 (+845%), from €34 to €320
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 | €289,614 | €171,444 | -€118,170 | -40.8% |
| Fixed assets | 21/28 | - | €5,435 | +€5,435 | |
| Tangible fixed assets | 22/27 | - | €5,435 | +€5,435 | |
| Furniture and vehicles | 24 | - | €5,435 | +€5,435 | |
| Current assets | 29/58 | €289,614 | €166,010 | -€123,604 | -42.7% |
| Amounts receivable after more than one year | 29 | €105,267 | €32,063 | -€73,204 | -69.5% |
| Other amounts receivable | 291 | €105,267 | €32,063 | -€73,204 | -69.5% |
| Amounts receivable within one year | 40/41 | €62,369 | €45,379 | -€16,990 | -27.2% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €62,369 | €45,379 | -€16,990 | -27.2% |
| Cash at bank and in hand | 54/58 | €121,064 | €88,371 | -€32,692 | -27.0% |
| Deferred charges and accrued income | 490/1 | €914 | €196 | -€719 | -78.6% |
| Total equity and liabilities | 10/49 | €289,614 | €171,444 | -€118,170 | -40.8% |
| Equity | 10/15 | €196,199 | €169,774 | -€26,426 | -13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €189,999 | €163,574 | -€26,426 | -13.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €188,139 | €163,574 | -€24,566 | -13.1% |
| Amounts payable | 17/49 | €93,415 | €1,670 | -€91,744 | -98.2% |
| Amounts payable within one year | 42/48 | €93,415 | €1,670 | -€91,744 | -98.2% |
| Trade debts | 44 | €166 | €1,408 | +€1,242 | +749% |
| Suppliers | 440/4 | €166 | €1,408 | +€1,242 | +749% |
| Taxes, remuneration and social security | 45 | €668 | €263 | -€405 | -60.6% |
| Taxes | 450/3 | €668 | €263 | -€405 | -60.6% |
| Other amounts payable | 47/48 | €92,581 | - | -€92,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €320 | +€286 | +845% |
| Other operating charges | 640/8 | €1,050 | €1,617 | +€567 | +54.0% |
| Gross operating margin | 9900 | -€27,017 | -€27,129 | -€112 | -0.4% |
| Operating profit (loss) | 9901 | -€28,100 | -€29,066 | -€966 | -3.4% |
| Financial income | 75/76B | €3,514 | €3,319 | -€194 | -5.5% |
| Recurring financial income | 75 | €3,514 | €3,319 | -€194 | -5.5% |
| Financial charges | 65/66B | €167 | €416 | +€249 | +149% |
| Recurring financial charges | 65 | €167 | €416 | +€249 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€24,754 | -€26,163 | -€1,409 | -5.7% |
| Income taxes | 67/77 | €358 | €263 | -€95 | -26.6% |
| Profit (loss) for the period | 9904 | -€25,112 | -€26,426 | -€1,314 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,112 | -€26,426 | -€1,314 | -5.2% |
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 15 October 2026 via checked.be.