PROOSTIM: 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.
What changed
PROOSTIM
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€16,669
2024 · €32,615-€49,285
Equity
€812,777
2024 · €829,446-€16,669
Cash
€0
2024 · €20-€20
Balance sheet total
€1.1m
2024 · €1.3m-€128,442
Largest movements
Assets
- Receivables within one year -€84,174
down €84,174 (-73.2%), from €115,051 to €30,878
of which Other amounts receivable: -€63,176
- Tangible fixed assets -€35,444
down €35,444 (-3.2%), from €1.1m to €1.1m
of which Land and buildings: -€33,655
Equity and liabilities
- Debts after one year -€41,750
down €41,750 (-21.4%), from €194,872 to €153,123
- Other debts -€39,226
down €39,226 (-80.5%), from €48,731 to €9,504
- Reserves -€16,669
down €16,669 (-2.8%), from €595,301 to €578,632
of which Tax-exempt reserves: -€40,905
- Provisions -€14,181
down €14,181 (-26.6%), from €53,312 to €39,131
Income statement
- Gross operating margin -€32,668
down €32,668 (-23.4%), from €139,859 to €107,191
- Other operating charges +€22,887
up €22,887 (+80.9%), from €28,290 to €51,178
- Write-downs +€12,734
new in 2025: €12,734
- Taxes -€7,847
down €7,847 (-39.2%), from €19,995 to €12,147
- Financial income -€3,432
down €3,432 (-100.0%), from €3,432 to €0
of which Financial income: -€3,432
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.
Result 2024
€32,615
Gross operating margin
-€32,668
Depreciation
+€1,964
Write-downs
-€12,734
Other operating charges
-€22,887
Other operating items
+€1,440
Financial income
-€3,432
Financial charges
-€207
Taxes
+€7,847
Deferred taxes and other
+€11,392
Result 2025
-€16,669
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.
From operations
+€68,773
Investment
-€14,980
Financing
-€53,813
Cash 2024
€20
From operations (derived)
+€68,773
Net result for the year
-€16,669
Depreciation
+€50,424
Receivables after one year
-€630
Receivables within one year
+€84,174
Deferred charges and accrued income
+€9,435
Provisions
-€14,181
Trade debts
-€7,613
Tax, wage and social debts
+€3,598
Other debts
-€39,226
Accrued charges and deferred income
-€538
Investment (derived)
-€14,980
Investment in fixed assets (net)
-€14,980
Financing
-€53,813
Debts after one year
-€41,750
Current portion of long-term debt
-€6,377
Short-term financial debts
-€5,686
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,260,210 | €1,131,768 | -€128,442 | -10.2% |
| Fixed assets | 21/28 | €1,096,025 | €1,060,581 | -€35,444 | -3.2% |
| Tangible fixed assets | 22/27 | €1,094,425 | €1,058,981 | -€35,444 | -3.2% |
| Land and buildings | 22 | €1,083,534 | €1,049,879 | -€33,655 | -3.1% |
| Plant, machinery and equipment | 23 | €10,891 | €9,103 | -€1,788 | -16.4% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €164,185 | €71,186 | -€92,999 | -56.6% |
| Amounts receivable after more than one year | 29 | €39,679 | €40,309 | +€630 | +1.6% |
| Other amounts receivable | 291 | €39,679 | €40,309 | +€630 | +1.6% |
| Amounts receivable within one year | 40/41 | €115,051 | €30,878 | -€84,174 | -73.2% |
| Trade receivables | 40 | €31,738 | €10,741 | -€20,997 | -66.2% |
| Other amounts receivable | 41 | €83,313 | €20,137 | -€63,176 | -75.8% |
| Cash at bank and in hand | 54/58 | €20 | €0 | -€20 | -100.0% |
| Deferred charges and accrued income | 490/1 | €9,435 | €0 | -€9,435 | -100.0% |
| Total equity and liabilities | 10/49 | €1,260,210 | €1,131,768 | -€128,442 | -10.2% |
| Equity | 10/15 | €829,446 | €812,777 | -€16,669 | -2.0% |
| Contributions | 10/11 | €205,200 | €205,200 | = | 0.0% |
| Capital | 10 | €205,200 | €205,200 | = | 0.0% |
| Issued capital | 100 | €205,200 | €205,200 | = | 0.0% |
| Reserves | 13 | €595,301 | €578,632 | -€16,669 | -2.8% |
| Non-distributable reserves | 130/1 | €20,520 | €20,520 | = | 0.0% |
| Legal reserve | 130 | €20,520 | €20,520 | = | 0.0% |
| Tax-exempt reserves | 132 | €137,305 | €96,401 | -€40,905 | -29.8% |
| Distributable reserves | 133 | €437,476 | €461,711 | +€24,236 | +5.5% |
| Profit (loss) carried forward | 14 | €28,945 | €28,945 | = | 0.0% |
| Provisions and deferred taxes | 16 | €53,312 | €39,131 | -€14,181 | -26.6% |
| Deferred taxes | 168 | €53,312 | €39,131 | -€14,181 | -26.6% |
| Amounts payable | 17/49 | €377,452 | €279,860 | -€97,592 | -25.9% |
| Amounts payable after more than one year | 17 | €194,872 | €153,123 | -€41,750 | -21.4% |
| Financial debts | 170/4 | €194,872 | €153,123 | -€41,750 | -21.4% |
| Amounts payable within one year | 42/48 | €181,979 | €126,674 | -€55,305 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €46,355 | €39,978 | -€6,377 | -13.8% |
| Financial debts | 43 | €24,466 | €18,780 | -€5,686 | -23.2% |
| Credit institutions | 430/8 | €11,966 | €18,780 | +€6,814 | +56.9% |
| Other loans | 439 | €12,500 | €0 | -€12,500 | -100.0% |
| Trade debts | 44 | €24,382 | €16,768 | -€7,613 | -31.2% |
| Suppliers | 440/4 | €24,382 | €16,768 | -€7,613 | -31.2% |
| Taxes, remuneration and social security | 45 | €38,045 | €41,644 | +€3,598 | +9.5% |
| Taxes | 450/3 | €38,045 | €41,644 | +€3,598 | +9.5% |
| Other amounts payable | 47/48 | €48,731 | €9,504 | -€39,226 | -80.5% |
| Accrued charges and deferred income | 492/3 | €600 | €63 | -€538 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,388 | €50,424 | -€1,964 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,734 | +€12,734 | |
| Other operating charges | 640/8 | €28,290 | €51,178 | +€22,887 | +80.9% |
| Non-recurring operating charges | 66A | €1,440 | €0 | -€1,440 | -100.0% |
| Gross operating margin | 9900 | €139,859 | €107,191 | -€32,668 | -23.4% |
| Operating profit (loss) | 9901 | €57,741 | -€7,144 | -€64,885 | |
| Financial income | 75/76B | €3,432 | €0 | -€3,432 | -100.0% |
| Recurring financial income | 75 | €3,432 | €0 | -€3,432 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €11,351 | €11,559 | +€207 | +1.8% |
| Recurring financial charges | 65 | €11,351 | €11,559 | +€207 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €49,821 | -€18,703 | -€68,524 | |
| Transfer from deferred taxes | 780 | €2,789 | €14,181 | +€11,392 | +408.5% |
| Income taxes | 67/77 | €19,995 | €12,147 | -€7,847 | -39.2% |
| Profit (loss) for the period | 9904 | €32,615 | -€16,669 | -€49,285 | |
| Transfer from tax-exempt reserves | 789 | €6,729 | €40,905 | +€34,176 | +507.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,344 | €24,236 | -€15,109 | -38.4% |
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 10 October 2026 via checked.be.