PROOSDIJHOF: 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.
PROOSDIJHOF
Largest movements
- Stocks and contracts +€25,282
up €25,282 (+76.3%), from €33,143 to €58,425
- Receivables within one year -€10,718
down €10,718 (-39.6%), from €27,031 to €16,313
of which Trade receivables: -€7,409
- Cash +€7,258
up €7,258 (+154.8%), from €4,689 to €11,947
mainly Other debts (+€25,000) and Depreciation (+€12,275)
- Tangible fixed assets +€4,024
up €4,024 (+4.1%), from €98,222 to €102,246
of which Other tangible fixed assets: +€10,631
- Other debts +€25,000
up €25,000 (+25.5%), from €98,056 to €123,056
- Trade debts -€8,415
down €8,415 (-60.0%), from €14,032 to €5,617
- Reserves +€8,187
up €8,187 (+20.8%), from €39,352 to €47,539
- Gross operating margin +€15,364
up €15,364 (+153.8%), from €9,989 to €25,353
- Depreciation +€3,259
up €3,259 (+36.1%), from €9,016 to €12,275
- Taxes +€2,988
up €2,988 (+2584.9%), from €116 to €3,104
- Other operating charges +€1,167
up €1,167 (+201.0%), from €580 to €1,747
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 | €167,497 | €193,390 | +€25,893 | +15.5% |
| Fixed assets | 21/28 | €102,419 | €105,372 | +€2,954 | +2.9% |
| Intangible fixed assets | 21 | €4,196 | €3,126 | -€1,070 | -25.5% |
| Tangible fixed assets | 22/27 | €98,222 | €102,246 | +€4,024 | +4.1% |
| Land and buildings | 22 | €8,420 | - | -€8,420 | |
| Plant, machinery and equipment | 23 | €13,799 | €17,098 | +€3,299 | +23.9% |
| Furniture and vehicles | 24 | €13,995 | €12,510 | -€1,485 | -10.6% |
| Other tangible fixed assets | 26 | €62,008 | €72,639 | +€10,631 | +17.1% |
| Current assets | 29/58 | €65,078 | €88,018 | +€22,940 | +35.2% |
| Stocks and contracts in progress | 3 | €33,143 | €58,425 | +€25,282 | +76.3% |
| Stocks | 30/36 | €33,143 | €58,425 | +€25,282 | +76.3% |
| Amounts receivable within one year | 40/41 | €27,031 | €16,313 | -€10,718 | -39.6% |
| Trade receivables | 40 | €23,722 | €16,313 | -€7,409 | -31.2% |
| Other amounts receivable | 41 | €3,309 | - | -€3,309 | |
| Cash at bank and in hand | 54/58 | €4,689 | €11,947 | +€7,258 | +154.8% |
| Deferred charges and accrued income | 490/1 | €215 | €1,333 | +€1,118 | +521.1% |
| Total equity and liabilities | 10/49 | €167,497 | €193,390 | +€25,893 | +15.5% |
| Equity | 10/15 | €51,852 | €60,039 | +€8,187 | +15.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €39,352 | €47,539 | +€8,187 | +20.8% |
| Distributable reserves | 133 | €39,352 | €47,539 | +€8,187 | +20.8% |
| Amounts payable | 17/49 | €115,645 | €133,351 | +€17,706 | +15.3% |
| Amounts payable within one year | 42/48 | €115,645 | €133,351 | +€17,706 | +15.3% |
| Trade debts | 44 | €14,032 | €5,617 | -€8,415 | -60.0% |
| Suppliers | 440/4 | €14,032 | €5,617 | -€8,415 | -60.0% |
| Taxes, remuneration and social security | 45 | €3,557 | €4,678 | +€1,121 | +31.5% |
| Taxes | 450/3 | €3,557 | €4,678 | +€1,121 | +31.5% |
| Other amounts payable | 47/48 | €98,056 | €123,056 | +€25,000 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,016 | €12,275 | +€3,259 | +36.1% |
| Other operating charges | 640/8 | €580 | €1,747 | +€1,167 | +201.0% |
| Gross operating margin | 9900 | €9,989 | €25,353 | +€15,364 | +153.8% |
| Operating profit (loss) | 9901 | €392 | €11,331 | +€10,939 | +2787.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €64 | €40 | -€24 | -36.9% |
| Recurring financial charges | 65 | €64 | €40 | -€24 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €328 | €11,291 | +€10,963 | +3338.1% |
| Income taxes | 67/77 | €116 | €3,104 | +€2,988 | +2584.9% |
| Profit (loss) for the period | 9904 | €213 | €8,187 | +€7,974 | +3747.3% |
| Profit (loss) for the period to be appropriated | 9905 | €213 | €8,187 | +€7,974 | +3747.3% |
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.