Proost Marc: 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 Marc
Largest movements
- Cash +€29,889
up €29,889 (+79.1%), from €37,783 to €67,672
mainly Net result for the year (+€29,729) and Trade debts (+€15,006)
- Receivables within one year +€22,432
up €22,432 (+14.1%), from €159,368 to €181,800
of which Other amounts receivable: +€15,881
- Stocks and contracts -€7,600
down €7,600 (-100%), from €7,600 to €0
- Tangible fixed assets +€6,792
up €6,792 (+115%), from €5,911 to €12,703
of which Furniture and vehicles: +€7,838
- Reserves +€29,729
up €29,729 (+26.1%), from €114,013 to €143,742
- Trade debts +€15,006
up €15,006 (+176%), from €8,504 to €23,510
- Tax, wage and social debts +€8,483
up €8,483 (+63.8%), from €13,302 to €21,785
of which Taxes: +€7,984
- Current portion of long-term debt -€3,831
down €3,831 (-100%), from €3,831 to €0
- Provisions +€3,500
new in 2025: €3,500
- Gross operating margin +€43,884
up €43,884 (+43.5%), from €100,867 to €144,751
- Staff costs +€18,284
up €18,284 (+23.8%), from €76,781 to €95,066
- Taxes +€8,788
up €8,788 (+134%), from €6,566 to €15,354
- Provisions +€3,500
new in 2025: €3,500
- Depreciation -€2,531
down €2,531 (-32.3%), from €7,830 to €5,299
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 | €210,662 | €262,555 | +€51,893 | +24.6% |
| Fixed assets | 21/28 | €5,911 | €12,703 | +€6,792 | +115% |
| Tangible fixed assets | 22/27 | €5,911 | €12,703 | +€6,792 | +115% |
| Plant, machinery and equipment | 23 | €2,741 | €1,695 | -€1,046 | -38.2% |
| Furniture and vehicles | 24 | €3,170 | €11,008 | +€7,838 | +247% |
| Current assets | 29/58 | €204,751 | €249,852 | +€45,101 | +22.0% |
| Stocks and contracts in progress | 3 | €7,600 | €0 | -€7,600 | -100% |
| Contracts in progress | 37 | €7,600 | €0 | -€7,600 | -100% |
| Amounts receivable within one year | 40/41 | €159,368 | €181,800 | +€22,432 | +14.1% |
| Trade receivables | 40 | €748 | €7,299 | +€6,551 | +876% |
| Other amounts receivable | 41 | €158,620 | €174,500 | +€15,881 | +10.0% |
| Cash at bank and in hand | 54/58 | €37,783 | €67,672 | +€29,889 | +79.1% |
| Deferred charges and accrued income | 490/1 | €0 | €380 | +€380 | |
| Total equity and liabilities | 10/49 | €210,662 | €262,555 | +€51,893 | +24.6% |
| Equity | 10/15 | €134,013 | €163,742 | +€29,729 | +22.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €114,013 | €143,742 | +€29,729 | +26.1% |
| Distributable reserves | 133 | €114,013 | €143,742 | +€29,729 | +26.1% |
| Provisions and deferred taxes | 16 | - | €3,500 | +€3,500 | |
| Provisions for liabilities and charges | 160/5 | - | €3,500 | +€3,500 | |
| Other liabilities and charges | 164/5 | - | €3,500 | +€3,500 | |
| Amounts payable | 17/49 | €76,649 | €95,312 | +€18,663 | +24.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €75,638 | €95,312 | +€19,674 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €3,831 | €0 | -€3,831 | -100% |
| Financial debts | 43 | €50,000 | €50,017 | +€17 | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,017 | +€17 | 0.0% |
| Trade debts | 44 | €8,504 | €23,510 | +€15,006 | +176% |
| Suppliers | 440/4 | €8,504 | €23,510 | +€15,006 | +176% |
| Taxes, remuneration and social security | 45 | €13,302 | €21,785 | +€8,483 | +63.8% |
| Taxes | 450/3 | €9,348 | €17,332 | +€7,984 | +85.4% |
| Remuneration and social security | 454/9 | €3,954 | €4,453 | +€499 | +12.6% |
| Accrued charges and deferred income | 492/3 | €1,011 | €0 | -€1,011 | -100% |
| Remuneration, social security and pensions | 62 | €76,781 | €95,066 | +€18,284 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,830 | €5,299 | -€2,531 | -32.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €3,500 | +€3,500 | |
| Other operating charges | 640/8 | €1,388 | €1,460 | +€72 | +5.2% |
| Gross operating margin | 9900 | €100,867 | €144,751 | +€43,884 | +43.5% |
| Operating profit (loss) | 9901 | €14,867 | €39,427 | +€24,559 | +165% |
| Financial income | 75/76B | €8,583 | €8,531 | -€52 | -0.6% |
| Recurring financial income | 75 | €8,583 | €8,531 | -€52 | -0.6% |
| Financial charges | 65/66B | €4,473 | €2,875 | -€1,598 | -35.7% |
| Recurring financial charges | 65 | €4,473 | €2,875 | -€1,598 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €18,977 | €45,083 | +€26,105 | +138% |
| Income taxes | 67/77 | €6,566 | €15,354 | +€8,788 | +134% |
| Profit (loss) for the period | 9904 | €12,412 | €29,729 | +€17,318 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €12,412 | €29,729 | +€17,318 | +140% |
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 17 October 2026 via checked.be.