PROOST: 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.
PROOST
Largest movements
- Receivables within one year -€3,251
down €3,251 (-34.1%), from €9,542 to €6,291
- Cash -€2,254
down €2,254 (-65.8%), from €3,428 to €1,174
mainly Net result for the year (-€11,283) and Trade debts (-€1,337)
- Tangible fixed assets -€1,268
down €1,268 (-97.2%), from €1,304 to €36
of which Furniture and vehicles: -€784
- Profit (loss) carried forward -€11,282
down €11,282 (-21.9%), from -€51,512 to -€62,794
- Other debts +€5,791
up €5,791 (+65.1%), from €8,900 to €14,691
- Trade debts -€1,337
down €1,337 (-57.2%), from €2,336 to €999
- Tax, wage and social debts +€610
up €610 (+58.8%), from €1,036 to €1,646
- Accrued charges and deferred income -€554
no longer reported in 2025 (was €554)
- Gross operating margin -€1,291
down €1,291 (-21.4%), from -€6,047 to -€7,338
- Other operating charges +€752
up €752 (+48.3%), from €1,559 to €2,311
- Depreciation -€569
down €569 (-31.0%), from €1,836 to €1,267
- Taxes +€94
up €94 (+54.1%), from €174 to €268
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 | €16,874 | €10,101 | -€6,773 | -40.1% |
| Fixed assets | 21/28 | €1,404 | €136 | -€1,268 | -90.3% |
| Tangible fixed assets | 22/27 | €1,304 | €36 | -€1,268 | -97.2% |
| Plant, machinery and equipment | 23 | €484 | - | -€484 | |
| Furniture and vehicles | 24 | €820 | €36 | -€784 | -95.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €15,470 | €9,965 | -€5,505 | -35.6% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,542 | €6,291 | -€3,251 | -34.1% |
| Other amounts receivable | 41 | €9,542 | €6,291 | -€3,251 | -34.1% |
| Cash at bank and in hand | 54/58 | €3,428 | €1,174 | -€2,254 | -65.8% |
| Total equity and liabilities | 10/49 | €16,874 | €10,101 | -€6,773 | -40.1% |
| Equity | 10/15 | €4,048 | -€7,234 | -€11,282 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €49,360 | €49,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,512 | -€62,794 | -€11,282 | -21.9% |
| Amounts payable | 17/49 | €12,826 | €17,336 | +€4,510 | +35.2% |
| Amounts payable within one year | 42/48 | €12,272 | €17,336 | +€5,064 | +41.3% |
| Trade debts | 44 | €2,336 | €999 | -€1,337 | -57.2% |
| Suppliers | 440/4 | €2,336 | €999 | -€1,337 | -57.2% |
| Taxes, remuneration and social security | 45 | €1,036 | €1,646 | +€610 | +58.8% |
| Taxes | 450/3 | €1,036 | €1,646 | +€610 | +58.8% |
| Other amounts payable | 47/48 | €8,900 | €14,691 | +€5,791 | +65.1% |
| Accrued charges and deferred income | 492/3 | €554 | - | -€554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €1,267 | -€569 | -31.0% |
| Other operating charges | 640/8 | €1,559 | €2,311 | +€752 | +48.3% |
| Gross operating margin | 9900 | -€6,047 | -€7,338 | -€1,291 | -21.4% |
| Operating profit (loss) | 9901 | -€9,442 | -€10,917 | -€1,475 | -15.6% |
| Financial charges | 65/66B | €74 | €98 | +€24 | +32.0% |
| Recurring financial charges | 65 | €74 | €98 | +€24 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,516 | -€11,015 | -€1,499 | -15.7% |
| Income taxes | 67/77 | €174 | €268 | +€94 | +54.1% |
| Profit (loss) for the period | 9904 | -€9,690 | -€11,283 | -€1,593 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,690 | -€11,283 | -€1,593 | -16.4% |
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 20 October 2026 via checked.be.