PROOST VENTURES: 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 VENTURES
Largest movements
- Current investments +€79,231
up €79,231 (+1584.6%), from €5,000 to €84,231
- Cash +€67,931
up €67,931 (+26.4%), from €257,070 to €325,001
mainly Net result for the year (+€159,570) and Other debts (+€134,803)
- Tangible fixed assets -€7,451
down €7,451 (-53.4%), from €13,953 to €6,502
- Other debts +€134,803
up €134,803 (+353.0%), from €38,193 to €172,997
- Tax, wage and social debts +€11,955
up €11,955 (+39.0%), from €30,644 to €42,598
- Reserves -€7,318
down €7,318 (-1.8%), from €403,490 to €396,171
of which Distributable reserves: -€7,318
- Other operating charges -€55,685
down €55,685 (-98.2%), from €56,729 to €1,045
- Taxes +€11,783
up €11,783 (+22.0%), from €53,592 to €65,376
- Financial charges +€7,306
up €7,306 (+1886.3%), from €387 to €7,694
- Gross operating margin +€4,934
up €4,934 (+2.2%), from €228,522 to €233,456
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 | €492,149 | €631,886 | +€139,737 | +28.4% |
| Fixed assets | 21/28 | €14,253 | €6,802 | -€7,451 | -52.3% |
| Tangible fixed assets | 22/27 | €13,953 | €6,502 | -€7,451 | -53.4% |
| Land and buildings | 22 | €3,197 | €945 | -€2,253 | -70.5% |
| Plant, machinery and equipment | 23 | €2,843 | €946 | -€1,897 | -66.7% |
| Furniture and vehicles | 24 | €7,913 | €4,611 | -€3,302 | -41.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €477,896 | €625,084 | +€147,188 | +30.8% |
| Amounts receivable after more than one year | 29 | €209,500 | €209,500 | = | 0.0% |
| Other amounts receivable | 291 | €209,500 | €209,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,935 | €5,935 | = | 0.0% |
| Other amounts receivable | 41 | €5,935 | €5,935 | = | 0.0% |
| Current investments | 50/53 | €5,000 | €84,231 | +€79,231 | +1584.6% |
| Cash at bank and in hand | 54/58 | €257,070 | €325,001 | +€67,931 | +26.4% |
| Deferred charges and accrued income | 490/1 | €392 | €418 | +€26 | +6.6% |
| Total equity and liabilities | 10/49 | €492,149 | €631,886 | +€139,737 | +28.4% |
| Equity | 10/15 | €422,090 | €414,771 | -€7,318 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €403,490 | €396,171 | -€7,318 | -1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €401,630 | €394,311 | -€7,318 | -1.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €70,060 | €217,115 | +€147,055 | +209.9% |
| Amounts payable within one year | 42/48 | €70,060 | €217,115 | +€147,055 | +209.9% |
| Trade debts | 44 | €1,223 | €1,520 | +€297 | +24.3% |
| Suppliers | 440/4 | €1,223 | €1,520 | +€297 | +24.3% |
| Taxes, remuneration and social security | 45 | €30,644 | €42,598 | +€11,955 | +39.0% |
| Taxes | 450/3 | €30,644 | €42,598 | +€11,955 | +39.0% |
| Other amounts payable | 47/48 | €38,193 | €172,997 | +€134,803 | +353.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,816 | €7,451 | -€1,365 | -15.5% |
| Other operating charges | 640/8 | €56,729 | €1,045 | -€55,685 | -98.2% |
| Gross operating margin | 9900 | €228,522 | €233,456 | +€4,934 | +2.2% |
| Operating profit (loss) | 9901 | €162,977 | €224,960 | +€61,983 | +38.0% |
| Financial income | 75/76B | €6,184 | €7,679 | +€1,495 | +24.2% |
| Recurring financial income | 75 | €6,184 | €7,679 | +€1,495 | +24.2% |
| Financial charges | 65/66B | €387 | €7,694 | +€7,306 | +1886.3% |
| Recurring financial charges | 65 | €387 | €7,694 | +€7,306 | +1886.3% |
| Profit (loss) for the period before taxes | 9903 | €168,774 | €224,946 | +€56,172 | +33.3% |
| Income taxes | 67/77 | €53,592 | €65,376 | +€11,783 | +22.0% |
| Profit (loss) for the period | 9904 | €115,182 | €159,570 | +€44,388 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,182 | €159,570 | +€44,388 | +38.5% |
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 7 October 2026 via checked.be.