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 -€51,337
down €51,337 (-5.9%), from €866,802 to €815,465
of which Land and buildings: -€35,851
- Profit (loss) carried forward -€49,218
down €49,218 (-34.7%), from -€141,987 to -€191,205
- Other debts +€13,684
up €13,684 (+3.8%), from €361,024 to €374,708
- Gross operating margin +€12,087
up €12,087 (+86.8%), from €13,924 to €26,011
- Financial charges -€11,578
down €11,578 (-51.0%), from €22,724 to €11,146
- Depreciation +€973
up €973 (+1.9%), from €50,364 to €51,337
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 | €923,386 | €871,468 | -€51,918 | -5.6% |
| Fixed assets | 21/28 | €866,802 | €815,465 | -€51,337 | -5.9% |
| Tangible fixed assets | 22/27 | €866,802 | €815,465 | -€51,337 | -5.9% |
| Land and buildings | 22 | €764,916 | €729,065 | -€35,851 | -4.7% |
| Plant, machinery and equipment | 23 | €101,886 | €86,400 | -€15,486 | -15.2% |
| Current assets | 29/58 | €56,584 | €56,003 | -€581 | -1.0% |
| Amounts receivable within one year | 40/41 | €51,648 | €52,694 | +€1,046 | +2.0% |
| Trade receivables | 40 | €25,621 | €12,968 | -€12,653 | -49.4% |
| Other amounts receivable | 41 | €26,027 | €39,726 | +€13,699 | +52.6% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,686 | €88 | -€4,598 | -98.1% |
| Deferred charges and accrued income | 490/1 | - | €2,971 | +€2,971 | |
| Total equity and liabilities | 10/49 | €923,386 | €871,468 | -€51,918 | -5.6% |
| Equity | 10/15 | €268,013 | €218,795 | -€49,218 | -18.4% |
| Contributions | 10/11 | €410,000 | €410,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,987 | -€191,205 | -€49,218 | -34.7% |
| Amounts payable | 17/49 | €655,373 | €652,673 | -€2,700 | -0.4% |
| Amounts payable after more than one year | 17 | €271,846 | €264,522 | -€7,324 | -2.7% |
| Financial debts | 170/4 | €271,846 | €264,522 | -€7,324 | -2.7% |
| Amounts payable within one year | 42/48 | €379,498 | €388,084 | +€8,586 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,317 | €9,405 | +€88 | +0.9% |
| Trade debts | 44 | €8,666 | €2,768 | -€5,898 | -68.1% |
| Suppliers | 440/4 | €8,666 | €2,768 | -€5,898 | -68.1% |
| Taxes, remuneration and social security | 45 | €491 | €1,203 | +€712 | +145.0% |
| Taxes | 450/3 | €491 | €1,203 | +€712 | +145.0% |
| Other amounts payable | 47/48 | €361,024 | €374,708 | +€13,684 | +3.8% |
| Accrued charges and deferred income | 492/3 | €4,029 | €67 | -€3,962 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,364 | €51,337 | +€973 | +1.9% |
| Other operating charges | 640/8 | €2,901 | €2,868 | -€33 | -1.1% |
| Non-recurring operating charges | 66A | - | €9,879 | +€9,879 | |
| Gross operating margin | 9900 | €13,924 | €26,011 | +€12,087 | +86.8% |
| Operating profit (loss) | 9901 | -€39,341 | -€38,073 | +€1,268 | +3.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €22,724 | €11,146 | -€11,578 | -51.0% |
| Recurring financial charges | 65 | €22,724 | €11,146 | -€11,578 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€62,065 | -€49,218 | +€12,847 | +20.7% |
| Profit (loss) for the period | 9904 | -€62,065 | -€49,218 | +€12,847 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,065 | -€49,218 | +€12,847 | +20.7% |
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 5 October 2026 via checked.be.