ProOpt International: 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.
ProOpt International
Largest movements
- Receivables within one year +€87,595
up €87,595 (+622.7%), from €14,067 to €101,662
- Cash -€81,580
down €81,580 (-76.1%), from €107,202 to €25,622
mainly Receivables within one year (-€87,595) and Accrued charges and deferred income (-€36,684)
- Trade debts +€38,015
up €38,015 (+285.9%), from €13,295 to €51,309
- Accrued charges and deferred income -€36,684
down €36,684 (-88.6%), from €41,400 to €4,716
- Tax, wage and social debts +€2,675
up €2,675 (+66.0%), from €4,056 to €6,731
- Profit (loss) carried forward +€2,169
up €2,169 (+216.9%), from €1,000 to €3,168
- Gross operating margin +€1,565
up €1,565 (+92.1%), from €1,698 to €3,263
- Taxes +€639
up €639 (+355.7%), from €180 to €819
- Depreciation -€532
no longer reported in 2025 (was €532)
- Financial income +€434
up €434 (+5660.9%), from €8 to €442
- Financial charges +€77
up €77 (+61.0%), from €127 to €204
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 | €121,303 | €127,591 | +€6,288 | +5.2% |
| Current assets | 29/58 | €121,303 | €127,591 | +€6,288 | +5.2% |
| Amounts receivable within one year | 40/41 | €14,067 | €101,662 | +€87,595 | +622.7% |
| Trade receivables | 40 | €14,067 | €101,662 | +€87,595 | +622.7% |
| Cash at bank and in hand | 54/58 | €107,202 | €25,622 | -€81,580 | -76.1% |
| Deferred charges and accrued income | 490/1 | €34 | €307 | +€273 | +813.6% |
| Total equity and liabilities | 10/49 | €121,303 | €127,591 | +€6,288 | +5.2% |
| Equity | 10/15 | €62,553 | €64,835 | +€2,283 | +3.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €53 | €167 | +€114 | +216.9% |
| Non-distributable reserves | 130/1 | €53 | €167 | +€114 | +216.9% |
| Legal reserve | 130 | €53 | €167 | +€114 | +216.9% |
| Profit (loss) carried forward | 14 | €1,000 | €3,168 | +€2,169 | +216.9% |
| Amounts payable | 17/49 | €58,750 | €62,756 | +€4,006 | +6.8% |
| Amounts payable within one year | 42/48 | €17,350 | €58,040 | +€40,690 | +234.5% |
| Trade debts | 44 | €13,295 | €51,309 | +€38,015 | +285.9% |
| Suppliers | 440/4 | €13,295 | €51,309 | +€38,015 | +285.9% |
| Taxes, remuneration and social security | 45 | €4,056 | €6,731 | +€2,675 | +66.0% |
| Taxes | 450/3 | €4,056 | €6,731 | +€2,675 | +66.0% |
| Accrued charges and deferred income | 492/3 | €41,400 | €4,716 | -€36,684 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | - | -€532 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,698 | €3,263 | +€1,565 | +92.1% |
| Operating profit (loss) | 9901 | €779 | €2,863 | +€2,084 | +267.6% |
| Financial income | 75/76B | €8 | €442 | +€434 | +5660.9% |
| Recurring financial income | 75 | €8 | €442 | +€434 | +5660.9% |
| Financial charges | 65/66B | €127 | €204 | +€77 | +61.0% |
| Recurring financial charges | 65 | €127 | €204 | +€77 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €660 | €3,101 | +€2,441 | +369.9% |
| Income taxes | 67/77 | €180 | €819 | +€639 | +355.7% |
| Profit (loss) for the period | 9904 | €480 | €2,283 | +€1,802 | +375.2% |
| Profit (loss) for the period to be appropriated | 9905 | €480 | €2,283 | +€1,802 | +375.2% |
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 11 October 2026 via checked.be.