Proost: 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.
Proost
Largest movements
- Tangible fixed assets +€18,501
up €18,501 (+1590.0%), from €1,164 to €19,665
of which Furniture and vehicles: +€19,446
- Cash +€15,596
up €15,596 (+231.4%), from €6,741 to €22,336
mainly Net result for the year (+€34,279) and Debts after one year (+€10,177)
- Receivables within one year +€5,104
up €5,104 (+830.9%), from €614 to €5,719
of which Trade receivables: +€5,282
- Profit (loss) carried forward +€34,279
up €34,279 (+17.2%), from -€199,386 to -€165,108
- Other debts -€10,902
down €10,902 (-9.7%), from €112,402 to €101,500
- Debts after one year +€10,177
up €10,177 (+20.4%), from €50,000 to €60,177
- Current portion of long-term debt +€4,246
new in 2025: €4,246
- Tax, wage and social debts +€1,414
up €1,414 (+25.6%), from €5,526 to €6,940
of which Taxes: +€977
- Gross operating margin +€49,201
up €49,201 (+394.7%), from €12,465 to €61,666
- Staff costs +€16,174
up €16,174 (+446.8%), from €3,620 to €19,794
- Depreciation +€4,077
up €4,077 (+431.6%), from €945 to €5,022
- Financial charges +€646
up €646 (+184.9%), from €349 to €996
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 | €9,018 | €48,155 | +€39,137 | +434.0% |
| Fixed assets | 21/28 | €1,164 | €19,665 | +€18,501 | +1590.0% |
| Tangible fixed assets | 22/27 | €1,164 | €19,665 | +€18,501 | +1590.0% |
| Land and buildings | 22 | €481 | €41 | -€440 | -91.4% |
| Plant, machinery and equipment | 23 | €682 | €178 | -€504 | -74.0% |
| Furniture and vehicles | 24 | - | €19,446 | +€19,446 | |
| Current assets | 29/58 | €7,855 | €28,490 | +€20,636 | +262.7% |
| Stocks and contracts in progress | 3 | €436 | €436 | = | 0.0% |
| Stocks | 30/36 | €436 | €436 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €614 | €5,719 | +€5,104 | +830.9% |
| Trade receivables | 40 | €436 | €5,719 | +€5,282 | +1211.0% |
| Other amounts receivable | 41 | €178 | - | -€178 | |
| Cash at bank and in hand | 54/58 | €6,741 | €22,336 | +€15,596 | +231.4% |
| Deferred charges and accrued income | 490/1 | €64 | - | -€64 | |
| Total equity and liabilities | 10/49 | €9,018 | €48,155 | +€39,137 | +434.0% |
| Equity | 10/15 | -€162,202 | -€127,924 | +€34,279 | +21.1% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,386 | -€165,108 | +€34,279 | +17.2% |
| Amounts payable | 17/49 | €171,220 | €176,079 | +€4,858 | +2.8% |
| Amounts payable after more than one year | 17 | €50,000 | €60,177 | +€10,177 | +20.4% |
| Financial debts | 170/4 | €50,000 | €60,177 | +€10,177 | +20.4% |
| Amounts payable within one year | 42/48 | €121,220 | €115,901 | -€5,319 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,246 | +€4,246 | |
| Trade debts | 44 | €793 | €715 | -€77 | -9.8% |
| Suppliers | 440/4 | €793 | €715 | -€77 | -9.8% |
| Advances received on contracts in progress | 46 | €2,500 | €2,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,526 | €6,940 | +€1,414 | +25.6% |
| Taxes | 450/3 | €3,943 | €4,920 | +€977 | +24.8% |
| Remuneration and social security | 454/9 | €1,583 | €2,020 | +€437 | +27.6% |
| Other amounts payable | 47/48 | €112,402 | €101,500 | -€10,902 | -9.7% |
| Non-recurring operating income | 76A | - | €2,850 | +€2,850 | |
| Remuneration, social security and pensions | 62 | €3,620 | €19,794 | +€16,174 | +446.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €5,022 | +€4,077 | +431.6% |
| Other operating charges | 640/8 | €1,116 | €1,227 | +€111 | +9.9% |
| Gross operating margin | 9900 | €12,465 | €61,666 | +€49,201 | +394.7% |
| Operating profit (loss) | 9901 | €6,785 | €35,623 | +€28,838 | +425.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €349 | €996 | +€646 | +184.9% |
| Recurring financial charges | 65 | €349 | €996 | +€646 | +184.9% |
| Profit (loss) for the period before taxes | 9903 | €6,436 | €34,631 | +€28,195 | +438.1% |
| Income taxes | 67/77 | €279 | €352 | +€73 | +26.2% |
| Profit (loss) for the period | 9904 | €6,157 | €34,279 | +€28,122 | +456.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,157 | €34,279 | +€28,122 | +456.8% |
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 29 September 2026 via checked.be.